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REGISTERED NUMBER: SC246959 (Scotland)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

CENTRE FOR INTEGRATIVE MEDICAL TRAINING
LIMITED

CENTRE FOR INTEGRATIVE MEDICAL TRAINING
LIMITED (REGISTERED NUMBER: SC246959)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 30 APRIL 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


CENTRE FOR INTEGRATIVE MEDICAL TRAINING
LIMITED

COMPANY INFORMATION
for the year ended 30 APRIL 2024







DIRECTOR: Russell Steven Malcolm





SECRETARY: Veronique Helene Caroline Wechtler





REGISTERED OFFICE: 43 Craig Road
The Studio
Tayport
Fife
DD6 9LD





REGISTERED NUMBER: SC246959 (Scotland)





ACCOUNTANTS: Thomas Barrie & Co LLP
Atlantic House
1a Cadogan Street
Glasgow
G2 6QE

CENTRE FOR INTEGRATIVE MEDICAL TRAINING
LIMITED (REGISTERED NUMBER: SC246959)

STATEMENT OF FINANCIAL POSITION
30 APRIL 2024

2024 2023
Notes £    £   
CURRENT ASSETS
Cash at bank 6,153 6,713

CREDITORS
Amounts falling due within one year 6 (7,480 ) (7,762 )
NET CURRENT LIABILITIES (1,327 ) (1,049 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(1,327

)

(1,049

)

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (1,427 ) (1,149 )
SHAREHOLDERS' FUNDS (1,327 ) (1,049 )

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

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

The director acknowledges his 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.

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 29 January 2025 and were signed by:





Russell Steven Malcolm - Director


CENTRE FOR INTEGRATIVE MEDICAL TRAINING
LIMITED (REGISTERED NUMBER: SC246959)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 30 APRIL 2024

1. STATUTORY INFORMATION

Centre for Integrative Medical Training Limited is a private company, limited by shares, registered in Scotland, registration number SC246959. The registered office is 43 Craig Road, The Studio, Tayport, Fife, DD6 9LD.

The principal activity of the company is operating a specialist training centre in medical homoeopathy.

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.

The presentational and functional currency of the financial statements is Pounds Sterling (£).

Significant judgements and estimates
In preparing these financial statements, the director is required to make judgements, estimates and assumptions that affect the application of the Company's accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to estimates are recognised prospectively.

There are no significant judgements or estimates used in the preparation of these accounts.

Turnover
Turnover is measured at the fair value of consideration received or receivable, excluding value added tax.

Services
Income from training, teaching and consultancy services is recognised when performed.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

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.
Plant and machinery etc - 33% on cost

The carrying values of tangible fixed assets are reviewed for impairment if events or changes in circumstances indicate the carrying values may not be reasonable.

CENTRE FOR INTEGRATIVE MEDICAL TRAINING
LIMITED (REGISTERED NUMBER: SC246959)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 APRIL 2024

2. ACCOUNTING POLICIES - continued

Financial instruments
The company has financial assets and financial liabilities of a kind that qualify as basic financial instruments.

Debtors
Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents
Cash and cash equivalents comprise cash balances.

Creditors
Short term trade creditors are measured at the transaction price.

Provisions
Provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the liability. The unwinding of the discount is recognised as finance cost.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 May 2023
and 30 April 2024 8,710
AMORTISATION
At 1 May 2023
and 30 April 2024 8,710
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2023
and 30 April 2024 4,947
DEPRECIATION
At 1 May 2023
and 30 April 2024 4,947
NET BOOK VALUE
At 30 April 2024 -

CENTRE FOR INTEGRATIVE MEDICAL TRAINING
LIMITED (REGISTERED NUMBER: SC246959)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 APRIL 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security (403 ) (726 )
Other creditors 7,883 8,488
7,480 7,762