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SPINNAKER PERFORMANCE PSYCHOLOGY LTD

Registered Number
14958557
(England and Wales)

Unaudited Financial Statements for the Period ended
30 June 2024

SPINNAKER PERFORMANCE PSYCHOLOGY LTD
Company Information
for the period from 24 June 2023 to 30 June 2024

Directors

LOWEN, Jeremy Nicholas
LOWEN, Zoe Grace

Registered Address

11 St. Lawrence Lane
Rode
Frome
BA11 6AT

Registered Number

14958557 (England and Wales)
SPINNAKER PERFORMANCE PSYCHOLOGY LTD
Balance Sheet as at
30 June 2024

Notes

2024

£

£

Fixed assets
Tangible assets31,112
1,112
Current assets
Debtors47,437
47,437
Creditors amounts falling due within one year(21,992)
Net current assets (liabilities)25,445
Total assets less current liabilities26,557
Provisions for liabilities(211)
Net assets26,346
Capital and reserves
Called up share capital8
Profit and loss account26,338
Shareholders' funds26,346
The financial statements were approved and authorised for issue by the Board of Directors on 6 December 2024, and are signed on its behalf by:
LOWEN, Jeremy Nicholas
Director
Registered Company No. 14958557
SPINNAKER PERFORMANCE PSYCHOLOGY LTD
Notes to the Financial Statements
for the period ended 30 June 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Fixtures and fittings-5
Office Equipment40-
2.Average number of employees

2024
Average number of employees during the year2
3.Tangible fixed assets

Total

£
Cost or valuation
Additions1,607
At 30 June 241,607
Depreciation and impairment
Charge for year495
At 30 June 24495
Net book value
At 30 June 241,112
At 23 June 23-