2 false false false false false false false false false false true false false false false false false No description of principal activity 2023-02-01 Sage Accounts Production Advanced 2023 - FRS102_2023 969 525 1,494 194 260 454 1,040 775 4,003 xbrli:pure xbrli:shares iso4217:GBP 13123775 2023-02-01 2024-01-31 13123775 2024-01-31 13123775 2023-01-31 13123775 2022-02-01 2023-01-31 13123775 2023-01-31 13123775 2022-01-31 13123775 bus:Director1 2023-02-01 2024-01-31 13123775 bus:Director2 2023-02-01 2024-01-31 13123775 core:WithinOneYear 2024-01-31 13123775 core:WithinOneYear 2023-01-31 13123775 core:ShareCapital 2024-01-31 13123775 core:ShareCapital 2023-01-31 13123775 core:RetainedEarningsAccumulatedLosses 2024-01-31 13123775 core:RetainedEarningsAccumulatedLosses 2023-01-31 13123775 bus:SmallEntities 2023-02-01 2024-01-31 13123775 bus:AuditExemptWithAccountantsReport 2023-02-01 2024-01-31 13123775 bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 13123775 bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 13123775 bus:FullAccounts 2023-02-01 2024-01-31 13123775 core:OfficeEquipment 2023-02-01 2024-01-31 13123775 core:OfficeEquipment 2023-01-31 13123775 core:OfficeEquipment 2024-01-31 13123775 core:KeyManagementIndividualGroup1 2023-02-01 2024-01-31 13123775 core:KeyManagementIndividualGroup1 2024-01-31 13123775 core:KeyManagementIndividualGroup1 2023-01-31
COMPANY REGISTRATION NUMBER: 13123775
Willow Counselling Ltd
Filleted Unaudited Financial Statements
For the year ended
31 January 2024
Willow Counselling Ltd
Statement of Financial Position
31 January 2024
2024
2023
Note
£
£
£
£
Fixed assets
Tangible assets
5
1,040
775
Current assets
Debtors
6
198
515
Cash at bank and in hand
5,253
2,589
-------
-------
5,451
3,104
Creditors: amounts falling due within one year
7
2,136
5,323
-------
-------
Net current assets/(liabilities)
3,315
( 2,219)
-------
-------
Total assets less current liabilities
4,355
( 1,444)
-------
-------
Net assets/(liabilities)
4,355
( 1,444)
-------
-------
Capital and reserves
Called up share capital
2
2
Profit and loss account
4,353
( 1,446)
-------
-------
Shareholders funds/(deficit)
4,355
( 1,444)
-------
-------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
Willow Counselling Ltd
Statement of Financial Position (continued)
31 January 2024
These financial statements were approved by the board of directors and authorised for issue on 10 April 2024 , and are signed on behalf of the board by:
Mrs J L Poole
M J Poole
Director
Director
Company registration number: 13123775
Willow Counselling Ltd
Notes to the Financial Statements
Year ended 31 January 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Concept Business Centre, Kettlestring Lane, York, YO30 4XF.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial Statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The directors have confirmed their ongoing support for the company so, on this basis, the accounts have prepared on a going concern basis.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Equipment
-
20% reducing balance
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2023: 2 ).
5. Tangible assets
Equipment
Total
£
£
Cost
At 1 February 2023
969
969
Additions
525
525
-------
-------
At 31 January 2024
1,494
1,494
-------
-------
Depreciation
At 1 February 2023
194
194
Charge for the year
260
260
-------
-------
At 31 January 2024
454
454
-------
-------
Carrying amount
At 31 January 2024
1,040
1,040
-------
-------
At 31 January 2023
775
775
-------
-------
6. Debtors
2024
2023
£
£
Trade debtors
198
515
----
----
7. Creditors: amounts falling due within one year
2024
2023
£
£
Corporation tax
777
Directors loan account
3
4,003
Other creditors
1,356
1,320
-------
-------
2,136
5,323
-------
-------
8. Related party transactions
During the year the directors made available loans to the company. The loans are interest free and repayable on demand. At the year end date the balance due to the director totalled £ 3 (2023: £ 4,003 ).