DY Counselling Ltd |
Notes to the Accounts |
for the year ended 30 November 2023 |
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1 |
Accounting policies |
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Turnover |
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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 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. |
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Debtors |
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Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. |
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Creditors |
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Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
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Taxation |
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A corporation tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A corporation tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Corporation tax assets and liabilities are not discounted. |
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2 |
Employees |
2023 |
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2022 |
Number |
Number |
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Average number of persons employed by the company |
1 |
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1 |
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3 |
Debtors |
2023 |
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2022 |
£ |
£ |
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Prepayments & other debtors |
3,194 |
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1,951 |
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4 |
Creditors: amounts falling due within one year |
2023 |
|
2022 |
£ |
£ |
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Trade creditors |
850 |
|
600 |
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Taxation and social security costs |
2,385 |
|
4,286 |
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3,235 |
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4,886 |
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5 |
Other information |
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DY Counselling Ltd is a private company limited by shares and incorporated in England. Its registered office is: |
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69 Gwyn Crescent |
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Fakenham |
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NR21 8NE |