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Registered number: 08012733
Psychotherapy Excellence Limited
Financial Statements
For The Year Ended 31 December 2023
Business 1st UK Ltd
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08012733
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 910 1,084
910 1,084
CURRENT ASSETS
Stocks 5 2,606 3,354
Debtors 6 53,539 28,054
Cash at bank and in hand 1,119,781 802,965
1,175,926 834,373
Creditors: Amounts Falling Due Within One Year 7 (313,685 ) (265,144 )
NET CURRENT ASSETS (LIABILITIES) 862,241 569,229
TOTAL ASSETS LESS CURRENT LIABILITIES 863,151 570,313
Creditors: Amounts Falling Due After More Than One Year 8 (346,100 ) (346,100 )
NET ASSETS 517,051 224,213
Income and Expenditure Account 517,051 224,213
MEMBERS' FUNDS 517,051 224,213
Page 1
Page 2
For the year ending 31 December 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 Income and Expenditure Account.
On behalf of the board
Mr Michael Conner
Director
14/03/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Psychotherapy Excellence Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 08012733 . The registered office is 49 Abingdon Road, Dorchester-on-Thames, OX10 7LA.
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. 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
2.3. 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:
Computer Equipment 33% per annum straight line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating surplus.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2023 10,975
Additions 1,274
As at 31 December 2023 12,249
...CONTINUED
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Page 4
Depreciation
As at 1 January 2023 9,891
Provided during the period 1,448
As at 31 December 2023 11,339
Net Book Value
As at 31 December 2023 910
As at 1 January 2023 1,084
5. Stocks
2023 2022
£ £
Stock 2,606 3,354
2,606 3,354
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 49,141 18,714
Prepayments and accrued income 4,398 8,835
Other debtors - 505
53,539 28,054
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 68,369 63,884
Corporation tax 90,217 34,969
Other taxes and social security 3,894 5,072
VAT 66,799 70,604
Other creditors - 2,129
Gift Cards Liability 1,320 2,348
Accruals and deferred income 83,086 86,138
313,685 265,144
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Amounts owed to group undertakings 346,100 346,100
346,100 346,100
9. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 4