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Company Registration No. 14813650 (England and Wales)
Shelley Rogerson Psychological Services Limited Unaudited accounts for the period from 19 April 2023 to 30 April 2024
Shelley Rogerson Psychological Services Limited Unaudited accounts Contents
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Shelley Rogerson Psychological Services Limited Company Information for the period from 19 April 2023 to 30 April 2024
Director
Shelley Rogerson
Company Number
14813650 (England and Wales)
Registered Office
Walling Accountants Ltd Unit 1b 2 Hallidays Farm, Moss Lane, Bilsborrow Preston Lancashire PR3 0RU England
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Shelley Rogerson Psychological Services Limited Statement of financial position as at 30 April 2024
2024 
Notes
£ 
Fixed assets
Tangible assets
725 
Current assets
Debtors
19,732 
Cash at bank and in hand
40,949 
60,681 
Creditors: amounts falling due within one year
(21,513)
Net current assets
39,168 
Net assets
39,893 
Capital and reserves
Called up share capital
1 
Profit and loss account
39,892 
Shareholders' funds
39,893 
For the period ending 30 April 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 12 December 2024 and were signed on its behalf by
Shelley Rogerson Director Company Registration No. 14813650
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Shelley Rogerson Psychological Services Limited Notes to the Accounts for the period from 19 April 2023 to 30 April 2024
1
Statutory information
Shelley Rogerson Psychological Services Limited is a private company, limited by shares, registered in England and Wales, registration number 14813650. The registered office is Walling Accountants Ltd, Unit 1b, 2 Hallidays Farm, Moss Lane, Bilsborrow, Preston, Lancashire, PR3 0RU, 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 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:
Computer equipment
33% on cost
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Amounts under £500 are not included in the accounts. Deferred tax assets and liabilities are not discounted.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
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Shelley Rogerson Psychological Services Limited Notes to the Accounts for the period from 19 April 2023 to 30 April 2024
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 19 April 2023
- 
Additions
982 
At 30 April 2024
982 
Depreciation
Charge for the period
257 
At 30 April 2024
257 
Net book value
At 30 April 2024
725 
5
Debtors
2024 
£ 
Amounts falling due within one year
Trade debtors
19,732 
6
Creditors: amounts falling due within one year
2024 
£ 
Taxes and social security
21,218 
Loans from directors
295 
21,513 
7
Average number of employees
During the period the average number of employees was 1.
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