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REGISTERED NUMBER: 07751037 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

FOR

L M PSYCHOTHERAPY LTD

L M PSYCHOTHERAPY LTD (REGISTERED NUMBER: 07751037)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


L M PSYCHOTHERAPY LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2023







DIRECTOR: Mrs L A Matthews





SECRETARY: P A Matthews





REGISTERED OFFICE: 36-40 Doncaster Road
Barnsley
South Yorkshire
S70 1TL





REGISTERED NUMBER: 07751037 (England and Wales)





ACCOUNTANTS: Seaman Herbert & Co
36 - 40 Doncaster Road
Barnsley
South Yorkshire
S70 1TL

L M PSYCHOTHERAPY LTD (REGISTERED NUMBER: 07751037)

BALANCE SHEET
31 AUGUST 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,092 3,865

CURRENT ASSETS
Debtors 5 4,430 4,525
Cash at bank 31,897 13,728
36,327 18,253
CREDITORS
Amounts falling due within one year 6 11,493 8,765
NET CURRENT ASSETS 24,834 9,488
TOTAL ASSETS LESS CURRENT
LIABILITIES

27,926

13,353

PROVISIONS FOR LIABILITIES 7 232 301
NET ASSETS 27,694 13,052

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 27,594 12,952
SHAREHOLDERS' FUNDS 27,694 13,052

L M PSYCHOTHERAPY LTD (REGISTERED NUMBER: 07751037)

BALANCE SHEET - continued
31 AUGUST 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit & Loss Account and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 February 2024 and were signed by:





Mrs L A Matthews - Director


L M PSYCHOTHERAPY LTD (REGISTERED NUMBER: 07751037)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

1. STATUTORY INFORMATION

L M Psychotherapy Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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.
Computer equipment - 20% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account 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 year 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

L M PSYCHOTHERAPY LTD (REGISTERED NUMBER: 07751037)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 September 2022
and 31 August 2023 22,745
DEPRECIATION
At 1 September 2022 18,880
Charge for year 773
At 31 August 2023 19,653
NET BOOK VALUE
At 31 August 2023 3,092
At 31 August 2022 3,865

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 4,430 4,525

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Tax 8,957 7,549
Directors' current accounts 1,457 207
Accrued expenses 1,079 1,009
11,493 8,765

7. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 232 301

Deferred
tax
£   
Balance at 1 September 2022 301
Provided during year (69 )
Balance at 31 August 2023 232

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

L M PSYCHOTHERAPY LTD (REGISTERED NUMBER: 07751037)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023

9. ULTIMATE CONTROLLING PARTY

Mrs L Matthews, director, together with close members of her family, controls the company by virtue of holding 100% of the issued share capital.