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Registered number: 08842333
The Barefoot Psychiatrist Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2024
PAH Accounting
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of The Barefoot Psychiatrist Ltd for the year ended 31 March 2024
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of The Barefoot Psychiatrist Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of The Barefoot Psychiatrist Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of The Barefoot Psychiatrist Ltd and state those matters that we have agreed to state to the director of The Barefoot Psychiatrist Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Barefoot Psychiatrist Ltd and its director as a body for our work or for this report.
It is your duty to ensure that The Barefoot Psychiatrist Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of The Barefoot Psychiatrist Ltd . You consider that The Barefoot Psychiatrist Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of The Barefoot Psychiatrist Ltd . 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 financial statements.
Signed
PAH Accounting
18 December 2024
PAH Accounting
FCCA
Unit 2 The Pound
Coate
Devizes
SN10 3LG
Page 1
Page 2
Balance Sheet
Registered number: 08842333
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 190,011 17
190,011 17
CURRENT ASSETS
Debtors 5 - 4,883
Cash at bank and in hand 16,446 6,999
16,446 11,882
Creditors: Amounts Falling Due Within One Year 6 (191,624 ) (10,349 )
NET CURRENT ASSETS (LIABILITIES) (175,178 ) 1,533
TOTAL ASSETS LESS CURRENT LIABILITIES 14,833 1,550
NET ASSETS 14,833 1,550
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 14,831 1,548
SHAREHOLDERS' FUNDS 14,833 1,550
Page 2
Page 3
For the year ending 31 March 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 his 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
Dr Deborah Judge
Director
18 December 2024
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
The Barefoot Psychiatrist Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08842333 . The registered office is 14-15 The Old School Estate, Station Road, Narbeth, SA67 7DU.
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. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Freehold Non depreciating asset
Computer Equipment 25% Reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Land & Property
Freehold Computer Equipment Total
£ £ £
Cost
As at 1 April 2023 - 690 690
Additions 190,000 - 190,000
As at 31 March 2024 190,000 690 190,690
Depreciation
As at 1 April 2023 - 673 673
Provided during the period - 6 6
As at 31 March 2024 - 679 679
Net Book Value
As at 31 March 2024 190,000 11 190,011
As at 1 April 2023 - 17 17
Page 4
Page 5
5. Debtors
2024 2023
£ £
Due within one year
Director's loan account - 4,883
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors (1 ) (1 )
Corporation tax 9,510 9,510
Accruals and deferred income 840 840
Director's loan account 181,275 -
191,624 10,349
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
8. Dividends
9. Ultimate Controlling Party
The company's ultimate controlling party is Dr Deborah Judge by virtue of his ownership of 100% of the issued share capital in the company.
Page 5