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Registered number: 13170159
ASHTON SHAW SPECIALIST PSYCHOLOGY SERVICES LIMITED
Unaudited Financial Statements
For The Year Ended 29 February 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13170159
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 816 1,028
816 1,028
CURRENT ASSETS
Debtors 5 8,451 15,565
Cash at bank and in hand 91,155 89,191
99,606 104,756
Creditors: Amounts Falling Due Within One Year 6 (64,873 ) (47,015 )
NET CURRENT ASSETS (LIABILITIES) 34,733 57,741
TOTAL ASSETS LESS CURRENT LIABILITIES 35,549 58,769
NET ASSETS 35,549 58,769
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 35,548 58,768
SHAREHOLDERS' FUNDS 35,549 58,769
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For the year ending 29 February 2024 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 her 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 Profit and Loss Account.
On behalf of the board
Mrs Kerry Ashton-Shaw
Director
14th August 2024
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
ASHTON SHAW SPECIALIST PSYCHOLOGY SERVICES LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 13170159 . The registered office is 54 St. James Street, Liverpool, L1 0AB.
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.
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:
Plant & Machinery 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 33% Straight Line
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 March 2023 499 796 541 1,836
Additions - - 250 250
As at 29 February 2024 499 796 791 2,086
Depreciation
As at 1 March 2023 153 348 307 808
Provided during the period 87 112 263 462
As at 29 February 2024 240 460 570 1,270
Net Book Value
As at 29 February 2024 259 336 221 816
As at 1 March 2023 346 448 234 1,028
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 8,426 15,540
Other debtors 25 25
8,451 15,565
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 25
Corporation tax 1,795 12,449
Other taxes and social security 434 363
Director's loan account 62,644 34,178
64,873 47,015
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
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