Caseware UK (AP4) 2023.0.135 2023.0.135 2023-07-312023-07-31falsetrue2022-08-01falseNo description of principal activity511trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08137506 2022-08-01 2023-07-31 08137506 2021-08-01 2022-07-31 08137506 2023-07-31 08137506 2022-07-31 08137506 c:Director3 2022-08-01 2023-07-31 08137506 d:ComputerEquipment 2022-08-01 2023-07-31 08137506 d:ComputerEquipment 2023-07-31 08137506 d:ComputerEquipment 2022-07-31 08137506 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-08-01 2023-07-31 08137506 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-07-31 08137506 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-07-31 08137506 d:CurrentFinancialInstruments 2023-07-31 08137506 d:CurrentFinancialInstruments 2022-07-31 08137506 d:Non-currentFinancialInstruments 2023-07-31 08137506 d:Non-currentFinancialInstruments 2022-07-31 08137506 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 08137506 d:CurrentFinancialInstruments d:WithinOneYear 2022-07-31 08137506 d:Non-currentFinancialInstruments d:AfterOneYear 2023-07-31 08137506 d:Non-currentFinancialInstruments d:AfterOneYear 2022-07-31 08137506 d:ShareCapital 2023-07-31 08137506 d:ShareCapital 2022-07-31 08137506 d:SharePremium 2023-07-31 08137506 d:SharePremium 2022-07-31 08137506 d:OtherMiscellaneousReserve 2023-07-31 08137506 d:OtherMiscellaneousReserve 2022-07-31 08137506 d:RetainedEarningsAccumulatedLosses 2023-07-31 08137506 d:RetainedEarningsAccumulatedLosses 2022-07-31 08137506 c:OrdinaryShareClass1 2022-08-01 2023-07-31 08137506 c:OrdinaryShareClass1 2023-07-31 08137506 c:OrdinaryShareClass1 2022-07-31 08137506 c:FRS102 2022-08-01 2023-07-31 08137506 c:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 08137506 c:FullAccounts 2022-08-01 2023-07-31 08137506 c:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 08137506 d:DevelopmentCostsCapitalisedDevelopmentExpenditure d:OwnedIntangibleAssets 2022-08-01 2023-07-31 08137506 e:PoundSterling 2022-08-01 2023-07-31 iso4217:GBP xbrli:shares xbrli:pure
Company registration number: 08137506







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 JULY 2023


THERAPY GUIDE LTD






































img7523.png                        

 


THERAPY GUIDE LTD
REGISTERED NUMBER:08137506



STATEMENT OF FINANCIAL POSITION
AS AT 31 JULY 2023

2023
2022
Note
£
£

Fixed assets
  

Intangible assets
 4 
49,086
54,756

Tangible assets
 5 
5,035
8,388

  
54,121
63,144

Current assets
  

Debtors: amounts falling due within one year
 6 
770
54,432

Cash at bank and in hand
  
37,058
19,540

  
37,828
73,972

Creditors: amounts falling due within one year
 7 
(251,144)
(215,864)

Net current liabilities
  
 
 
(213,316)
 
 
(141,892)

Total assets less current liabilities
  
(159,195)
(78,748)

Creditors: amounts falling due after more than one year
 8 
(7,403)
(9,570)

  

Net liabilities
  
(166,598)
(88,318)


Capital and reserves
  

Called up share capital 
  
274
267

Share premium account
  
499,926
449,933

Other reserves
  
-
50,000

Profit and loss account
  
(666,798)
(588,518)

  
(166,598)
(88,318)


Page 1

 


THERAPY GUIDE LTD
REGISTERED NUMBER:08137506


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 JULY 2023

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
J Newman
Director

Date: 30 July 2024

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 


THERAPY GUIDE LTD
 


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

1.


General information

Therapy Guide 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

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The directors have undertaken to continue their financial support of the company for the foreseeable future. On this basis the directors believe it is appropriate to prepare these financial statements on a going concern basis.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 


THERAPY GUIDE LTD
 


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

2.Accounting policies (continued)

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

 
2.6

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

Page 4

 


THERAPY GUIDE LTD
 


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

2.Accounting policies (continued)

 
2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment
-
33%

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.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.8

Financial instruments

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.


3.


Employees

The average monthly number of employees, including directors, during the year was 5 (2022 - 11).

Page 5

 


THERAPY GUIDE LTD
 


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

4.


Intangible assets




Development expenditure

£



Cost


At 1 August 2022
56,697



At 31 July 2023

56,697



Amortisation


At 1 August 2022
1,941


Charge for the year on owned assets
5,670



At 31 July 2023

7,611



Net book value



At 31 July 2023
49,086



At 31 July 2022
54,756




5.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 1 August 2022
10,059



At 31 July 2023

10,059



Depreciation


At 1 August 2022
1,671


Charge for the year on owned assets
3,353



At 31 July 2023

5,024



Net book value



At 31 July 2023
5,035



At 31 July 2022
8,388

Page 6

 


THERAPY GUIDE LTD
 


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

6.


Debtors

2023
2022
£
£


Trade debtors
770
42

Other debtors
-
6,344

Tax recoverable
-
48,046

770
54,432



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank loans
2,167
2,167

Trade creditors
1,186
27,863

Other taxation and social security
59,948
59,876

Other creditors
184,831
114,791

Accruals and deferred income
3,012
11,167

251,144
215,864



8.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Bank loans
7,403
9,570

7,403
9,570



9.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



273,781 (2022 - 266,670) Ordinary shares of £0.01 each
274
267


During the year, the company alloted 7,111 ordinary shares for cash at a premium of £7.03 per share.


10.


Related party transactions

At the balance sheet date the company owed £171,723 (2022: £109,896) to the directors. The balance can be found within creditors due within one year. No interest is being charged on this loan.

Page 7

 


THERAPY GUIDE LTD
 


 
 Page 8