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Company No: 14914111 (England and Wales)

SEAGULL PAEDIATRIC OCCUPATIONAL THERAPY LIMITED

Unaudited Financial Statements
For the financial period ended 30 June 2024
Pages for filing with the registrar

SEAGULL PAEDIATRIC OCCUPATIONAL THERAPY LIMITED

Unaudited Financial Statements

For the financial period ended 30 June 2024

Contents

SEAGULL PAEDIATRIC OCCUPATIONAL THERAPY LIMITED

COMPANY INFORMATION

For the financial period ended 30 June 2024
SEAGULL PAEDIATRIC OCCUPATIONAL THERAPY LIMITED

COMPANY INFORMATION (continued)

For the financial period ended 30 June 2024
DIRECTOR P Smith
REGISTERED OFFICE 22 Wycombe End
Beaconsfield
Buckinghamshire
United Kingdom
HP9 1NB
Beaconsfield
United Kingdom
COMPANY NUMBER 14914111 (England and Wales)
ACCOUNTANT Evelyn Partners (Thames Valley) Limited
22 Wycombe End
Beaconsfield
Buckinghamshire
HP9 1NB
SEAGULL PAEDIATRIC OCCUPATIONAL THERAPY LIMITED

BALANCE SHEET

As at 30 June 2024
SEAGULL PAEDIATRIC OCCUPATIONAL THERAPY LIMITED

BALANCE SHEET (continued)

As at 30 June 2024
Note 2024
£
Fixed assets
Tangible assets 3 63,778
63,778
Current assets
Cash at bank and in hand 4 120,039
120,039
Creditors: amounts falling due within one year 5 ( 157,234)
Net current liabilities (37,195)
Total assets less current liabilities 26,583
Net assets 26,583
Capital and reserves
Called-up share capital 7 1
Profit and loss account 26,582
Total shareholder's funds 26,583

For the financial period ending 30 June 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

These financial statements have been prepared in accordance with the provisions of FRS 102 Section 1A – small entities. The financial statements of Seagull Paediatric Occupational Therapy Limited (registered number: 14914111) were approved and authorised for issue by the Director on 29 January 2025. They were signed on its behalf by:

P Smith
Director
SEAGULL PAEDIATRIC OCCUPATIONAL THERAPY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial period ended 30 June 2024
SEAGULL PAEDIATRIC OCCUPATIONAL THERAPY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial period ended 30 June 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

Seagull Paediatric Occupational Therapy Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 22 Wycombe End, Beaconsfield, Buckinghamshire, United Kingdom, HP9 1NB, Beaconsfield, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Seagull Paediatric Occupational Therapy Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

Going concern

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

The director has made an assessment in preparing these financial statements as to whether the Company is a going concern and have concluded that there are no material uncertainties that may cast significant doubt on the Company's ability to continue as a going concern for a period of at least 12 months from the date of approval of these financial statements.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

Revenue arising from the provision of services is recognised by reference to the stage of completion as follows:
[include details of the specific recognition and measurement policies for each significant type of service provided]
When the stage of completion cannot be measured reliably revenue is recognised up to the extent of recoverable expenses and accordingly no profit is recognised.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
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 financial statements. 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 enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery 4 years straight line
Vehicles 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

2. Employees

2024
Number
Monthly average number of persons employed by the Company during the period, including the director 1

3. Tangible assets

Plant and machinery Vehicles Total
£ £ £
Cost
At 01 July 2023 0 0 0
Additions 1,136 62,737 63,873
At 30 June 2024 1,136 62,737 63,873
Accumulated depreciation
At 01 July 2023 0 0 0
Charge for the financial period 95 0 95
At 30 June 2024 95 0 95
Net book value
At 30 June 2024 1,041 62,737 63,778

4. Cash and cash equivalents

2024
£
Cash at bank and in hand 120,039

5. Creditors: amounts falling due within one year

2024
£
Trade creditors 62,737
Taxation and social security 11,300
Other creditors 83,197
157,234

6. Deferred tax

2024
£
At the beginning of financial period 0
Charged to the Statement of Income and Retained Earnings ( 12,690)
At the end of financial period ( 12,690)

7. Called-up share capital

2024
£
Allotted, called-up and fully-paid
1 Ordinary share of £ 1.00 1