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Registration number: 02806590

Developmental Therapy Consultants Limited

Annual Report and Unaudited Financial Statements

for the Year Ended 30 April 2024

 

Developmental Therapy Consultants Limited

Contents

Balance Sheet

1

Notes to the Unaudited Financial Statements

2 to 6

 

Developmental Therapy Consultants Limited

(Registration number: 02806590)
Balance Sheet as at 30 April 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

-

394

Current assets

 

Debtors

5

25,664

20,870

Cash at bank and in hand

 

6,555

17,933

 

32,219

38,803

Creditors: Amounts falling due within one year

6

(31,472)

(36,799)

Net current assets

 

747

2,004

Net assets

 

747

2,398

Capital and reserves

 

Called up share capital

2

2

Retained earnings

745

2,396

Shareholders' funds

 

747

2,398

For the financial year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 24 January 2025 and signed on its behalf by:
 

.........................................
N Arnaud
Director

 

Developmental Therapy Consultants Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
7a King Street
Frome
Somerset
BA11 1BH

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

Developmental Therapy Consultants Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and machinery

25% reducing balance

Computer equipment

33% on cost

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

 

Developmental Therapy Consultants Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2023 - 3).

4

Tangible assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 May 2023

8,248

8,248

At 30 April 2024

8,248

8,248

Depreciation

At 1 May 2023

7,854

7,854

Charge for the year

394

394

At 30 April 2024

8,248

8,248

Net book value

At 30 April 2024

-

-

At 30 April 2023

394

394

 

Developmental Therapy Consultants Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

5

Debtors

2024
£

2023
£

Trade debtors

7,550

3,499

Other debtors

18,114

17,371

25,664

20,870

6

Creditors

Amounts falling due within one year

2024
£

2023
£

Due within one year

Taxation and social security

29,072

34,489

Other creditors

2,400

2,310

31,472

36,799

 

Developmental Therapy Consultants Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

7

Related party transactions

Transactions with directors

2024

At 1 May 2023
£

Advances to director
£

Repayments by director
£

At 30 April 2024
£

P Rush

8,686

74,367

(73,996)

9,057

-

-

-

-

8,686

74,367

(73,996)

9,057

N Arnaud

8,685

74,367

(73,995)

9,057

-

-

-

-

8,685

74,367

(73,995)

9,057

2023

At 1 May 2022
£

Advances to director
£

Repayments by director
£

At 30 April 2023
£

P Rush

5,405

69,234

(65,953)

8,686

-

-

-

-

5,405

69,234

(65,953)

8,686

N Arnaud

5,404

69,234

(65,953)

8,685

-

-

-

-

5,404

69,234

(65,953)

8,685