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2022-09-30 12196305 1 2022-09-30 12196305 1 2021-10-01 2022-09-30 12196305 frs-core:LeasedAssets 2021-10-01 2022-09-30 12196305 frs-core:OwnedAssets 2021-10-01 2022-09-30 12196305 frs-core:CurrencyRisk 2021-10-01 2022-09-30 12196305 frs-core:MarketRisk 2021-10-01 2022-09-30 12196305 frs-core:InterestRateRisk 2021-10-01 2022-09-30 12196305 frs-core:DeferredTaxation 2021-10-01 2022-09-30 12196305 frs-core:DeferredTaxation 2021-09-30 12196305 frs-core:DeferredTaxation 2022-09-30 12196305 frs-core:OtherProvisionsContingentLiabilities 2021-10-01 2022-09-30 12196305 frs-core:OtherProvisionsContingentLiabilities 2021-09-30 12196305 frs-core:OtherProvisionsContingentLiabilities 2022-09-30 12196305 frs-core:ProvisionsDeferredTax 2022-09-30 12196305 frs-core:OtherDeferredTax 2022-09-30 12196305 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-09-30 12196305 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-09-30 12196305 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 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Registered number: 12196305
Cherry Orchard Therapy Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2023
Richards Associates Limited
North Lodge
Hawkesyard
Rugeley
Staffordshire
WS15 1PS
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12196305
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 66 293
66 293
CURRENT ASSETS
Debtors 5 953 -
Cash at bank and in hand 7,866 7,702
8,819 7,702
Creditors: Amounts Falling Due Within One Year 6 (6,113 ) (4,640 )
NET CURRENT ASSETS (LIABILITIES) 2,706 3,062
TOTAL ASSETS LESS CURRENT LIABILITIES 2,772 3,355
NET ASSETS 2,772 3,355
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 2,771 3,354
SHAREHOLDERS' FUNDS 2,772 3,355
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Page 2
For the year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr D Poynor
Director
26 February 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Cherry Orchard Therapy Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12196305 . The registered office is Apartment 13 Delta Court, 200-202 Trundleys Road, London, SE8 5JE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
At the time of approving the financial statements the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.
The directors continue to adopt the going concern basis of accounting in preparing financial statements.
2.3. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 20% - on cost
Computer Equipment 33% - on cost
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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2.5. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Financial Instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, and loans to related parties.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 October 2022 2,025 199 2,224
As at 30 September 2023 2,025 199 2,224
Depreciation
As at 1 October 2022 1,865 66 1,931
Provided during the period 160 67 227
As at 30 September 2023 2,025 133 2,158
Net Book Value
As at 30 September 2023 - 66 66
As at 1 October 2022 160 133 293
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 953 -
953 -
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6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - (1 )
Corporation tax 2,825 3,447
Other taxes and social security 20 131
Accruals and deferred income 810 -
Director's loan account 2,458 1,063
6,113 4,640
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
8. Ultimate Controlling Party
The company's ultimate controlling party is Mr D Poyner by virtue of his ownership of 100% of the issued share capital in the company.
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