ACT Counselling Services Limited SC509352 Trainers false 1 July 2022 SC509352 2022-07-01 2023-06-30 SC509352 2022-06-30 SC509352 2023-06-30 SC509352 2021-07-01 2022-06-30 SC509352 2021-06-30 SC509352 2022-06-30 SC509352 frs102-bus:FRS102 2022-07-01 2023-06-30 SC509352 frs102-bus:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 SC509352 frs102-bus:FullAccounts 2022-07-01 2023-06-30 SC509352 frs102-bus:AuditExemptWithAccountantsReport 2022-07-01 2023-06-30 SC509352 frs102-core:CurrentFinancialInstruments 2023-06-30 SC509352 frs102-core:CurrentFinancialInstruments 2022-06-30 SC509352 frs102-core:ShareCapital 2023-06-30 SC509352 frs102-core:ShareCapital 2022-06-30 SC509352 frs102-core:RetainedEarningsAccumulatedLosses 2023-06-30 SC509352 frs102-core:RetainedEarningsAccumulatedLosses 2022-06-30 SC509352 frs102-bus:Director1 2022-07-01 2023-06-30 SC509352 frs102-core:FurnitureFittings 2022-07-01 2023-06-30 SC509352 frs102-core:FurnitureFittings 2022-06-30 SC509352 frs102-core:FurnitureFittings 2023-06-30 SC509352 frs102-core:FurnitureFittings 2022-06-30 xbrli:pure iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares
Registered number
SC509352
ACT Counselling Services Limited
Unaudited Accounts
for the year ended
30 June 2023
ACT Counselling Services Limited
Balance Sheet
as at 30 June 2023
Notes
2023
£
2022
£
Fixed assets
Tangible assets 3 2,874 4,902
2,874 4,902
Current assets
Debtors 4 1,864 1,283
Cash at bank and in hand 80,715 120,122
82,579 121,405
Prepayments and accrued income: 2,776 2,776
Creditors: amounts falling due within one year 5 (21,588) (22,872)
Net current assets / (liabilities) 63,767 101,309
Total assets less current liabilities 66,641 106,211
Provisions for liabilities (0) (0)
Accruals and deferred income (8,637) (15,326)
Total net assets (liabilities) 58,004 90,885
Capital and reserves
Called up share capital 1 1
Profit and loss account 58,003 90,884
Shareholders' funds 58,004 90,885

ACT Counselling Services Limited
Balance Sheet
as at 30 June 2023



These accounts have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The directors have not delivered a copy of the company's Profit and Loss account as permitted by s444(5A) of the Companies Act 2006.

For the year ending 30 June 2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Signed on behalf of the board of directors

...............................

Mr A Gray

Director


Approved by the board on 30 October 2023

Company Number: SC509352 (a Private Company Limited by Shares registered in Scotland)

Registered Office:

302 St. Vincent Street
Glasgow
G2 5RZ
Scotland

ACT Counselling Services Limited
Notes to the Accounts
for the year ended 30 June 2023

1. Accounting policies

Basis of preparation of financial statements
These financial statements have been prepared under the historic cost convention in accordance with the accounting policies set out below and with section 1A of FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The presentation currency is sterling.

Changes in accounting standards, policies and estimates
The transition to a new accounting standard has resulted to some changes in the accounting policies. The nature of these changes, and any impact on the values displayed for the comparative period, are explained in the notes below where applicable.
Going concern basis
The accounts have been prepared on the assumption that the company is able to carry on business as a going concern for the foreseeable future.
Revenue recognition
Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.
Tangible fixed assets depreciation policy
Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is provided, after taking account of any grants receivable, at rates calculated to write off the cost of fixed assets, less the estimated residual value, over their estimated useful lives.
Fixtures & Fittings 20% Straight Line
2. Employees
2023 2022
Average number of employees during the period 7 7

3. Tangible fixed assets
Fixtures & Fittings Total
Cost or valuation £ £
At 1 July 2022 10,141 10,141
At 30 June 2023 10,141 10,141
Depreciation
At 1 July 2022 5,239 5,239
Charge for the period 2,028 2,028
At 30 June 2023 7,267 7,267
Net book value
At 30 June 2023 2,874 2,874
At 30 June 2022 4,902 4,902

4. Debtors
2023 2022
£ £
Trade debtors 581 0
Other debtors 1,283 1,283
1,864 1,283

5. Creditors: amounts falling due within one year
2023 2022
£ £
Taxation & social security 20,102 21,707
Other creditors 1,486 1,165
21,588 22,872

6. Related party disclosures

Controlling party
Mr A Gray & Mrs A Mcvey are the Ultimate Controlling Party.