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Registered number: 10343141
Acorn Clinical Psychology Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2024
Rosslyn Associates Ltd
Chartered Tax Advisers & Accountants
The Walled Garden
South Building
Bush Estate
Midlothian
EH26 0SD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10343141
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 266 523
266 523
CURRENT ASSETS
Debtors 5 18,481 10,083
Cash at bank and in hand 33,008 39,619
51,489 49,702
Creditors: Amounts Falling Due Within One Year 6 (7,403 ) (6,901 )
NET CURRENT ASSETS (LIABILITIES) 44,086 42,801
TOTAL ASSETS LESS CURRENT LIABILITIES 44,352 43,324
NET ASSETS 44,352 43,324
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 44,351 43,323
SHAREHOLDERS' FUNDS 44,352 43,324
Page 1
Page 2
For the year ending 31 August 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. Claire Gittoes
Director
13/12/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Acorn Clinical Psychology Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10343141 . The registered office is 20-22 Wenlock Road, London, N1 7GU.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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:
Fixtures & Fittings 25% straight line
Computer Equipment 33% straight line
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 September 2023 253 780 1,033
As at 31 August 2024 253 780 1,033
Depreciation
As at 1 September 2023 253 257 510
Provided during the period - 257 257
As at 31 August 2024 253 514 767
Net Book Value
As at 31 August 2024 - 266 266
As at 1 September 2023 - 523 523
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5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 640 30
Other debtors 17,841 10,053
18,481 10,083
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 7,101 6,651
Taxation and social security 302 250
7,403 6,901
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
8. Related Party Transactions
The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.
9. Ultimate Controlling Party
The company's ultimate controlling party is Dr Claire Gittoes by virtue of her ownership of 100% of the issued share capital in the company.
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