COMMUNITY ASSESSMENT AND THERAPIES SERVICES C.I.C.

Company limited by guarantee

Company Registration Number:
07865941 (England and Wales)

Unaudited statutory accounts for the year ended 30 November 2023

Period of accounts

Start date: 1 December 2022

End date: 30 November 2023

COMMUNITY ASSESSMENT AND THERAPIES SERVICES C.I.C.

Contents of the Financial Statements

for the Period Ended 30 November 2023

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

COMMUNITY ASSESSMENT AND THERAPIES SERVICES C.I.C.

Directors' report period ended 30 November 2023

The directors present their report with the financial statements of the company for the period ended 30 November 2023

Directors

The directors shown below have held office during the whole of the period from
1 December 2022 to 30 November 2023

Mrs T C Filer
Dr S R Zeitlin


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
26 August 2024

And signed on behalf of the board by:
Name: Mrs T C Filer
Status: Director

COMMUNITY ASSESSMENT AND THERAPIES SERVICES C.I.C.

Profit And Loss Account

for the Period Ended 30 November 2023

2023 2022


£

£
Turnover: 463,411 262,794
Cost of sales: ( 403,411 ) ( 241,805 )
Gross profit(or loss): 60,000 20,989
Administrative expenses: ( 36,165 ) ( 24,091 )
Operating profit(or loss): 23,835 (3,102)
Profit(or loss) before tax: 23,835 (3,102)
Tax: ( 4,179 ) ( 19 )
Profit(or loss) for the financial year: 19,656 (3,121)

COMMUNITY ASSESSMENT AND THERAPIES SERVICES C.I.C.

Balance sheet

As at 30 November 2023

Notes 2023 2022


£

£
Fixed assets
Tangible assets: 3 720 2,131
Total fixed assets: 720 2,131
Current assets
Stocks: 4 200 200
Debtors: 5 14,060 8,184
Cash at bank and in hand: 28,389 10,532
Total current assets: 42,649 18,916
Creditors: amounts falling due within one year: 6 ( 17,719 ) ( 14,981 )
Net current assets (liabilities): 24,930 3,935
Total assets less current liabilities: 25,650 6,066
Provision for liabilities: ( 333 ) ( 405 )
Total net assets (liabilities): 25,317 5,661
Members' funds
Profit and loss account: 25,317 5,661
Total members' funds: 25,317 5,661

The notes form part of these financial statements

COMMUNITY ASSESSMENT AND THERAPIES SERVICES C.I.C.

Balance sheet statements

For the year ending 30 November 2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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.

This report was approved by the board of directors on 26 August 2024
and signed on behalf of the board by:

Name: Mrs T C Filer
Status: Director

The notes form part of these financial statements

COMMUNITY ASSESSMENT AND THERAPIES SERVICES C.I.C.

Notes to the Financial Statements

for the Period Ended 30 November 2023

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes

    Tangible fixed assets depreciation policy

    Depreciation is provided at the following annual rates in order to write off each asset over its expected useful life. Plant and machinery - 25% reducing balance Fixtures and fitting - 25% reducing balance Computer equipment - 33% straight line

    Other accounting policies

    STOCKS Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. TAXATION Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 by 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 the 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 tax profits.

COMMUNITY ASSESSMENT AND THERAPIES SERVICES C.I.C.

Notes to the Financial Statements

for the Period Ended 30 November 2023

  • 2. Employees

    2023 2022
    Average number of employees during the period 2 2

COMMUNITY ASSESSMENT AND THERAPIES SERVICES C.I.C.

Notes to the Financial Statements

for the Period Ended 30 November 2023

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 December 2022 6,051 6,051
Additions
Disposals
Revaluations
Transfers
At 30 November 2023 6,051 6,051
Depreciation
At 1 December 2022 3,920 3,920
Charge for year 1,411 1,411
On disposals
Other adjustments
At 30 November 2023 5,331 5,331
Net book value
At 30 November 2023 720 720
At 30 November 2022 2,131 2,131

COMMUNITY ASSESSMENT AND THERAPIES SERVICES C.I.C.

Notes to the Financial Statements

for the Period Ended 30 November 2023

4. Stocks

2023 2022
£ £
Stocks 200 200
Total 200 200

COMMUNITY ASSESSMENT AND THERAPIES SERVICES C.I.C.

Notes to the Financial Statements

for the Period Ended 30 November 2023

5. Debtors

2023 2022
£ £
Trade debtors 14,060 8,184
Total 14,060 8,184

COMMUNITY ASSESSMENT AND THERAPIES SERVICES C.I.C.

Notes to the Financial Statements

for the Period Ended 30 November 2023

6. Creditors: amounts falling due within one year note

2023 2022
£ £
Trade creditors 13,540 13,541
Taxation and social security 4,179
Other creditors 1,440
Total 17,719 14,981

COMMUNITY INTEREST ANNUAL REPORT

COMMUNITY ASSESSMENT AND THERAPIES SERVICES C.I.C.

Company Number: 07865941 (England and Wales)

Year Ending: 30 November 2023

Company activities and impact

The company provides assessment and therapy services to vulnerable children and young people and their parents. These services include the following Assessment of neurodevelopmental disorders Assessment of emotional and behavioural disorders Therapeutic services including art therapy, psychology and occupational therapy. Assessments commissioned by the courts and police for cases before the civil and family courts

Consultation with stakeholders

No consultation with stakeholders

Directors' remuneration

No remuneration was received

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
26 August 2024

And signed on behalf of the board by:
Name: T C Filer
Status: Director