REGISTERED NUMBER: |
UNAUDITED FINANCIAL STATEMENTS |
FOR THE PERIOD |
4TH AUGUST 2022 TO 31ST AUGUST 2023 |
FOR |
DR L ROZEWICZ PSYCHIATRY LTD |
REGISTERED NUMBER: |
UNAUDITED FINANCIAL STATEMENTS |
FOR THE PERIOD |
4TH AUGUST 2022 TO 31ST AUGUST 2023 |
FOR |
DR L ROZEWICZ PSYCHIATRY LTD |
DR L ROZEWICZ PSYCHIATRY LTD (REGISTERED NUMBER: 14276625) |
CONTENTS OF THE FINANCIAL STATEMENTS |
FOR THE PERIOD 4TH AUGUST 2022 TO 31ST AUGUST 2023 |
Page |
Company Information | 1 |
Balance Sheet | 2 |
Notes to the Financial Statements | 4 |
DR L ROZEWICZ PSYCHIATRY LTD |
COMPANY INFORMATION |
FOR THE PERIOD 4TH AUGUST 2022 TO 31ST AUGUST 2023 |
DIRECTORS: |
REGISTERED OFFICE: |
REGISTERED NUMBER: |
ACCOUNTANTS: |
Manufactory House |
Bell Lane |
Hertford |
Hertfordshire |
SG14 1BP |
DR L ROZEWICZ PSYCHIATRY LTD (REGISTERED NUMBER: 14276625) |
BALANCE SHEET |
31ST AUGUST 2023 |
Notes | £ | £ |
FIXED ASSETS |
Tangible assets | 4 |
CURRENT ASSETS |
Debtors | 5 |
Cash at bank |
CREDITORS |
Amounts falling due within one year | 6 |
NET CURRENT ASSETS |
TOTAL ASSETS LESS CURRENT LIABILITIES |
CREDITORS |
Amounts falling due after more than one year |
7 |
( |
) |
PROVISIONS FOR LIABILITIES | ( |
) |
NET ASSETS |
CAPITAL AND RESERVES |
Called up share capital |
Retained earnings |
SHAREHOLDERS' FUNDS |
The directors acknowledge their responsibilities for: |
(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. |
DR L ROZEWICZ PSYCHIATRY LTD (REGISTERED NUMBER: 14276625) |
BALANCE SHEET - continued |
31ST AUGUST 2023 |
In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered. |
The financial statements were approved by the Board of Directors and authorised for issue on |
DR L ROZEWICZ PSYCHIATRY LTD (REGISTERED NUMBER: 14276625) |
NOTES TO THE FINANCIAL STATEMENTS |
FOR THE PERIOD 4TH AUGUST 2022 TO 31ST AUGUST 2023 |
1. | STATUTORY INFORMATION |
Dr L Rozewicz Psychiatry Ltd is a |
2. | ACCOUNTING POLICIES |
Basis of preparing the financial statements |
The directors have assessed various factors and risks affecting the company and its ability to continue to trade as a going concern. The directors have not identified any material uncertainties or risks related to events or conditions that could effect the carrying values of the company's assets and liabilities as at the balance sheet date. Therefore the financial statements for the year ended 31st August 2023 have been prepared using the going concern basis of accounting. |
Turnover |
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
Tangible fixed assets |
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. |
- Plant and machinery - 15% on reducing balance |
- Motor Vehicles - 15% on reducing balance |
- Computer Equipment - 25% on cost |
Taxation |
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. |
Current or deferred taxation assets and liabilities are not discounted. |
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. |
Deferred tax |
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. |
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference. |
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. |
Pension costs and other post-retirement benefits |
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. |
3. | EMPLOYEES AND DIRECTORS |
The average number of employees during the period was |
DR L ROZEWICZ PSYCHIATRY LTD (REGISTERED NUMBER: 14276625) |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE PERIOD 4TH AUGUST 2022 TO 31ST AUGUST 2023 |
4. | TANGIBLE FIXED ASSETS |
Plant and |
machinery |
etc |
£ |
COST |
Additions |
At 31st August 2023 |
DEPRECIATION |
Charge for period |
At 31st August 2023 |
NET BOOK VALUE |
At 31st August 2023 |
5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
£ |
Other debtors |
6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
£ |
Taxation and social security |
Other creditors |
7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
£ |
Hire purchase contracts |
8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES |
The following advances and credits to a director subsisted during the period ended 31st August 2023: |
£ |
Balance outstanding at start of period |
Amounts advanced |
Amounts repaid |
Amounts written off | - |
Amounts waived | - |
Balance outstanding at end of period |