Registered number
14149450
THE SPIRITUAL PSYCHOLOGIST LIMITED
Unaudited Filleted Accounts
30 June 2023
THE SPIRITUAL PSYCHOLOGIST LIMITED
Registered number: 14149450
Balance Sheet
as at 30 June 2023
Notes 2023
£
Fixed assets
Tangible assets 3 192
Current assets
Debtors 558
Cash at bank and in hand 12,610
13,168
Creditors: amounts falling due within one year (11,815)
Net current assets 1,353
Net assets 1,545
Capital and reserves
Called up share capital 2
Profit and loss account 1,543
Shareholder's funds 1,545
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Rathika Marsh
Director
Approved by the board on 29 February 2024
THE SPIRITUAL PSYCHOLOGIST LIMITED
Notes to the Accounts
for the period from 6 June 2022 to 30 June 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures, fittings, tools and equipment over 2 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current period.
2 Employees 2023
Number
Average number of persons employed by the company 1
3 Tangible fixed assets
Plant and machinery etc
£
Cost
Additions 385
At 30 June 2023 385
Depreciation
Charge for the period 193
At 30 June 2023 193
Net book value
At 30 June 2023 192
4 Other information
THE SPIRITUAL PSYCHOLOGIST LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
1 Northway
Altrincham
Cheshire
WA14 1NN
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