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Company Registration No. 08424368 (England and Wales)
C D Psychology Ltd Unaudited accounts for the year ended 29 February 2024
C D Psychology Ltd Unaudited accounts Contents
Page
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C D Psychology Ltd Company Information for the year ended 29 February 2024
Director
Ms C A Dobson
Company Number
08424368 (England and Wales)
Registered Office
Arran Yew Tree Road Grange-over-Sands Cumbria LA11 7AA England
Accountants
Red Rose Accountancy Services Ltd Arran Yew Tree Road Grange-over-Sands Cumbria LA11 7AA
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Accountants' report on the preparation of the unaudited statutory statements of C D Psychology Ltd (The Company) for the year ended 29 February 2024
In order to assist you as the sole director to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of the company for the year ended 29 February 2024 which comprises of the profit and loss account, the balance sheet, and explanatory notes from the company's accounting records and from information and explanations which you have provided us with.
As a member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.
This report is made solely to you as the sole director of the company, in accordance with the terms of our letter of engagement dated . Our work has been undertaken solely to prepare for your approval the financial statements of the company, and state those matters that we have agreed to state to you, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and you as the sole director for our work or for this report.
It is your duty to ensure that the company has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and financial performance of the company. You consider that the company is exempt from the statutory audit requirement for the year ended 29 February 2024.
We have not been instructed to carry out any assurance service on the financial statements of the company. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Red Rose Accountancy Services Ltd Financial Accountants Arran Yew Tree Road Grange-over-Sands Cumbria LA11 7AA 25 November 2024
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C D Psychology Ltd Statement of financial position as at 29 February 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
377 
502 
Current assets
Cash at bank and in hand
1,370 
697 
Creditors: amounts falling due within one year
(63,671)
(45,335)
Net current liabilities
(62,301)
(44,638)
Total assets less current liabilities
(61,924)
(44,136)
Creditors: amounts falling due after more than one year
(1,774)
(2,262)
Net liabilities
(63,698)
(46,398)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(63,798)
(46,498)
Shareholders' funds
(63,698)
(46,398)
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 members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 25 November 2024 and were signed on its behalf by
Ms C A Dobson Director Company Registration No. 08424368
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C D Psychology Ltd Notes to the Accounts for the year ended 29 February 2024
1
Statutory information
C D Psychology Ltd is a private company, limited by shares, registered in England and Wales, registration number 08424368. The registered office is Arran, Yew Tree Road, Grange-over-Sands, Cumbria, LA11 7AA, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% on the reducing balance basis
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
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C D Psychology Ltd Notes to the Accounts for the year ended 29 February 2024
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 March 2023
2,644 
At 29 February 2024
2,644 
Depreciation
At 1 March 2023
2,142 
Charge for the year
125 
At 29 February 2024
2,267 
Net book value
At 29 February 2024
377 
At 28 February 2023
502 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Loans from directors
63,316 
44,998 
Accruals
355 
337 
63,671 
45,335 
6
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
1,774 
2,262 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Transactions with related parties
The director's loan account is interest-free and repayable on demand.
9
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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