Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-04-01falseThe compant's principal activity is the provision of therapist services to personal and corporate clients.13falsetruefalse 04136896 2023-04-01 2024-03-31 04136896 2022-04-01 2023-03-31 04136896 2024-03-31 04136896 2023-03-31 04136896 c:Director1 2023-04-01 2024-03-31 04136896 d:PlantMachinery 2023-04-01 2024-03-31 04136896 d:PlantMachinery 2024-03-31 04136896 d:PlantMachinery 2023-03-31 04136896 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 04136896 d:OfficeEquipment 2023-04-01 2024-03-31 04136896 d:OfficeEquipment 2024-03-31 04136896 d:OfficeEquipment 2023-03-31 04136896 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 04136896 d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 04136896 d:CurrentFinancialInstruments 2024-03-31 04136896 d:CurrentFinancialInstruments 2023-03-31 04136896 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 04136896 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 04136896 d:ShareCapital 2024-03-31 04136896 d:ShareCapital 2023-03-31 04136896 d:CapitalRedemptionReserve 2024-03-31 04136896 d:CapitalRedemptionReserve 2023-03-31 04136896 d:OtherMiscellaneousReserve 2024-03-31 04136896 d:OtherMiscellaneousReserve 2023-03-31 04136896 d:RetainedEarningsAccumulatedLosses 2024-03-31 04136896 d:RetainedEarningsAccumulatedLosses 2023-03-31 04136896 c:FRS102 2023-04-01 2024-03-31 04136896 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 04136896 c:FullAccounts 2023-04-01 2024-03-31 04136896 c:CompanyLimitedByGuarantee 2023-04-01 2024-03-31 04136896 2 2023-04-01 2024-03-31 04136896 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 04136896










CENTRAL STRESS MANAGEMENT LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
CENTRAL STRESS MANAGEMENT LIMITED
REGISTERED NUMBER: 04136896

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
  
938
-

  
938
-

Current assets
  

Debtors
  
12,648
27,300

Cash at bank and in hand
  
54,185
98,766

  
66,833
126,066

Creditors
  
(37,088)
(26,371)

Net current assets
  
 
 
29,745
 
 
99,695

Total assets less current liabilities
  
30,683
99,695

  

Net assets
  
30,683
99,695


Capital and reserves
  

Called up share capital 
  
1
1

Capital redemption reserve
  
2
2

Other reserves
  
-
(30,000)

Profit and loss account
  
30,680
129,692

  
30,683
99,695


Page 1

 
CENTRAL STRESS MANAGEMENT LIMITED
REGISTERED NUMBER: 04136896
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2024

The director considers 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 director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 income statement 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: 




................................................
Dr Paul Mallett
Director

Date: 30 August 2024

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

Page 2

 
CENTRAL STRESS MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Central Stress Management Limited is a company limited by shares incorporated in England and Wales, registration number 04136896. The address of the registered office is Prospect House, 1st Floor, Rouen Road, Norwich, NR1 1RE.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover 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 turnover is recognised:

Rendering of services

Turnover 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 turnover 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.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 3

 
CENTRAL STRESS MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.4

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.

 
2.5

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:

Plant and machinery
-
25%
Straight line
Office equipment
-
25%
Straight line

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.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 4

 
CENTRAL STRESS MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 2. (2023 - 3)






Page 5

 
CENTRAL STRESS MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Tangible fixed assets





Plant and machinery
Office equipment
Total

£
£
£



Cost or valuation


At 1 April 2023
10,599
7,357
17,956


Additions
-
1,251
1,251



At 31 March 2024

10,599
8,608
19,207



Depreciation


At 1 April 2023
10,599
7,357
17,956


Charge for the year on owned assets
-
313
313



At 31 March 2024

10,599
7,670
18,269



Net book value



At 31 March 2024
-
938
938



At 31 March 2023
-
-
-


5.


Debtors

2024
2023
£
£


Trade debtors
8,441
19,501

Other debtors
585
2,307

Prepayments and accrued income
3,622
5,492

12,648
27,300


Page 6

 
CENTRAL STRESS MANAGEMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
3,349
11,617

Corporation tax
2,455
2,775

Other taxation and social security
-
5,823

Other creditors
30,000
156

Accruals and deferred income
1,284
6,000

37,088
26,371


 
Page 7