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REGISTERED NUMBER: 09070848 (England and Wales)













KATI INNES OCCUPATIONAL THERAPY LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024






KATI INNES OCCUPATIONAL THERAPY LIMITED (REGISTERED NUMBER: 09070848)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


KATI INNES OCCUPATIONAL THERAPY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTOR: Mrs K E Innes





REGISTERED OFFICE: 12 Higglers Close
Buxted
Uckfield
East Sussex
TN22 4HE





REGISTERED NUMBER: 09070848 (England and Wales)





ACCOUNTANTS: SJF Accounting & Tax Ltd t/a SJF Accountants
Chartered Certified Accountants
Rothsay House
5 South Street
East Hoathly
East Sussex
BN8 6DS

KATI INNES OCCUPATIONAL THERAPY LIMITED (REGISTERED NUMBER: 09070848)

BALANCE SHEET
30 JUNE 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 57,604 56,443
Investments 5 235,801 148,208
293,405 204,651

CURRENT ASSETS
Debtors 6 171,458 77,913
Cash at bank 167,488 120,635
338,946 198,548
CREDITORS
Amounts falling due within one year 7 117,470 54,059
NET CURRENT ASSETS 221,476 144,489
TOTAL ASSETS LESS CURRENT
LIABILITIES

514,881

349,140

PROVISIONS FOR LIABILITIES 10,690 5,168
NET ASSETS 504,191 343,972

CAPITAL AND RESERVES
Called up share capital 8 100 100
Fair value reserve 9 15,592 2,472
Retained earnings 488,499 341,400
SHAREHOLDERS' FUNDS 504,191 343,972

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

KATI INNES OCCUPATIONAL THERAPY LIMITED (REGISTERED NUMBER: 09070848)

BALANCE SHEET - continued
30 JUNE 2024


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 October 2024 and were signed by:





Mrs K E Innes - Director


KATI INNES OCCUPATIONAL THERAPY LIMITED (REGISTERED NUMBER: 09070848)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1. STATUTORY INFORMATION

Kati Innes Occupational Therapy Limited 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 (£).


Monetary amounts in these financial statements are rounded to the nearest £.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Turnover represents revenue from commercial transactions under which the company supplies customers the goods and services that it is business to provide and it is recognised when it obtains, through performance under contract, the right to consideration for those goods and services.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Land and buildings - Straight line over 15 years
Plant and machinery etc - 25% on reducing balance and 20% on cost

Financial instruments
The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loan from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised costs are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.

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 at 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 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 taxable profits.

KATI INNES OCCUPATIONAL THERAPY LIMITED (REGISTERED NUMBER: 09070848)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Fixed assets investments
Fixed Asset Investments are carried at fair value. Gains are recognised in the income statement. Deferred tax is provided on these gains at the rate expected to apply when the investments are sold.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2023 - 8 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 July 2023 37,567 55,609 93,176
Additions 3,295 6,945 10,240
At 30 June 2024 40,862 62,554 103,416
DEPRECIATION
At 1 July 2023 2,504 34,229 36,733
Charge for year 2,725 6,354 9,079
At 30 June 2024 5,229 40,583 45,812
NET BOOK VALUE
At 30 June 2024 35,633 21,971 57,604
At 30 June 2023 35,063 21,380 56,443

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 July 2023 148,208
Additions 78,783
Disposals (8,615 )
Revaluations 17,425
At 30 June 2024 235,801
NET BOOK VALUE
At 30 June 2024 235,801
At 30 June 2023 148,208

KATI INNES OCCUPATIONAL THERAPY LIMITED (REGISTERED NUMBER: 09070848)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

5. FIXED ASSET INVESTMENTS - continued

The investments were valued at open market value on 30th June 2024 by True Potential Wealth Management.

If the fixed asset investments had not been revalued they would have been shown at the original cost of
£215,013. Fixed Asset Investments are shown at fair value at the year end.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 161,229 75,493
Other debtors 10,229 2,420
171,458 77,913

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 38,639 8,990
Taxation and social security 61,597 27,591
Other creditors 17,234 17,478
117,470 54,059

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
80 A Ordinary 1 80 100
14 B Ordinary 1 14 -
6 C Ordinary 1 6 -
100 100

9. RESERVES
Fair
value
reserve
£   
At 1 July 2023 2,472
Fair Value adjustment 13,120

At 30 June 2024 15,592

The fair value reserve is not distributable.

10. RELATED PARTY DISCLOSURES

At the balance sheet date the company owed a balance totalling £3,617 (2023 - £4,517) to the director. This loan is unsecured, interest free and repayable on demand.