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REGISTERED NUMBER: 12278153 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023

FOR

THE TLC COUNSELLING HUB LTD

THE TLC COUNSELLING HUB LTD (REGISTERED NUMBER: 12278153)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 October 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 5

THE TLC COUNSELLING HUB LTD

COMPANY INFORMATION
for the year ended 31 October 2023







DIRECTOR: Mrs N T Bates





REGISTERED OFFICE: 41 Charlton Road
Andover
Hampshire
SP10 3JH





REGISTERED NUMBER: 12278153 (England and Wales)





ACCOUNTANTS: Rothmans LLP
10 St Ann Street
Salisbury
Wiltshire
SP1 2DN

THE TLC COUNSELLING HUB LTD (REGISTERED NUMBER: 12278153)

BALANCE SHEET
31 October 2023

31.10.23 31.10.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 113 259

CURRENT ASSETS
Debtors 5 9,786 12,019
Cash at bank 492 286
10,278 12,305
CREDITORS
Amounts falling due within one year 6 2,991 5,603
NET CURRENT ASSETS 7,287 6,702
TOTAL ASSETS LESS CURRENT
LIABILITIES

7,400

6,961

CREDITORS
Amounts falling due after more than one
year

7

(6,171

)

(6,403

)

PROVISIONS FOR LIABILITIES (21 ) (49 )
NET ASSETS 1,208 509

CAPITAL AND RESERVES
Called up share capital 500 500
Retained earnings 708 9
1,208 509

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 July 2024 and were signed by:





Mrs N T Bates - Director


THE TLC COUNSELLING HUB LTD (REGISTERED NUMBER: 12278153)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 October 2023

1. STATUTORY INFORMATION

The TLC Counselling Hub 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Revenue recognition
Revenue is measured at the fair value of the consideration received or receivable for the provision of counselling services.

Revenue is recognised on the services provided, once the agreed services have been provided during a one to one counselling session with the client at which time the risks and rewards associated with the services provided are transferred to the client.

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 etc - 25% on cost

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Taxation
Taxation for the year 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 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.

Debtors
Debtors do not carry any interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recognised in the Profit and Loss account when there is objective evidence that the asset is impaired.

Cash and cash equivalents
These comprise cash at bank and other short-term highly liquid bank deposits.

Creditors
Creditors are not interest bearing and are stated at their nominal value.
.

THE TLC COUNSELLING HUB LTD (REGISTERED NUMBER: 12278153)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 October 2023

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 November 2022
and 31 October 2023 584
DEPRECIATION
At 1 November 2022 325
Charge for year 146
At 31 October 2023 471
NET BOOK VALUE
At 31 October 2023 113
At 31 October 2022 259

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Other debtors 9,786 12,019

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Bank loans and overdrafts 712 481
Taxation and social security 702 3,215
Other creditors 1,577 1,907
2,991 5,603

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.10.23 31.10.22
£    £   
Bank loans 6,171 6,403

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 2,374 634

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 October 2023 and
31 October 2022:
31.10.2331.10.22
£ £
DIRECTOR
Balance outstanding at the start of year 9,6457,308
Amounts advanced - 2,337
Amounts repaid(2,337)-
Balance outstanding at the end of year7,3089,645
The loan is repayable on demand and subject to interest at commercial rates.

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
THE TLC COUNSELLING HUB LTD

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The TLC Counselling Hub Ltd for the year ended 31 October 2023 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of The TLC Counselling Hub Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of The TLC Counselling Hub Ltd and state those matters that we have agreed to state to the director of The TLC Counselling Hub Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The TLC Counselling Hub Ltd and its director for our work or for this report.

It is your duty to ensure that The TLC Counselling Hub Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of The TLC Counselling Hub Ltd. You consider that The TLC Counselling Hub Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of The TLC Counselling Hub Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Rothmans LLP
10 St Ann Street
Salisbury
Wiltshire
SP1 2DN


29 July 2024