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REGISTERED NUMBER: SC704707 (Scotland)












Financial Statements

for the Year Ended 31 July 2024

for

The Green Rooms Counselling
Psychotherapy Coaching Ltd.

The Green Rooms Counselling
Psychotherapy Coaching Ltd. (Registered number: SC704707)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


The Green Rooms Counselling
Psychotherapy Coaching Ltd.

Company Information
for the Year Ended 31 July 2024







DIRECTOR: Mrs A Ogle





SECRETARY:





REGISTERED OFFICE: Radleigh House
1 Golf Road
Clarkston
Glasgow
G76 7HU





REGISTERED NUMBER: SC704707 (Scotland)





ACCOUNTANTS: O'Haras Chartered Accountants
Radleigh House
1 Golf Road
Clarkston
Glasgow
G76 7HU

The Green Rooms Counselling
Psychotherapy Coaching Ltd. (Registered number: SC704707)

Balance Sheet
31 July 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 22,554 26,843

CURRENT ASSETS
Debtors 5 468 -
Cash at bank and in hand 5,269 6,738
5,737 6,738
CREDITORS
Amounts falling due within one year 6 26,666 27,474
NET CURRENT LIABILITIES (20,929 ) (20,736 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,625

6,107

PROVISIONS FOR LIABILITIES 1,542 1,787
NET ASSETS 83 4,320

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 8 (17 ) 4,220
SHAREHOLDERS' FUNDS 83 4,320

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 17 March 2025 and were signed by:



Mrs A Ogle - Director


The Green Rooms Counselling
Psychotherapy Coaching Ltd. (Registered number: SC704707)

Notes to the Financial Statements
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

The Green Rooms Counselling Psychotherapy Coaching Ltd. is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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.

Going concern
The directors are satisfied that the Company will have access to sufficient funds to ensure that all liabilities will be met as they fall due over a period of at least 12 months from the approval date of these financial statements. Consequently, the directors consider it appropriate to prepare the financial statements on a going concern basis.

Revenue
Revenue represents the amounts derived from the provision of goods and services, excluding value added tax and trade discounts.

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, 25% on reducing balance and 15% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Cash and cash equivalents
Cash and cash equivalents includes cash in hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

The Green Rooms Counselling
Psychotherapy Coaching Ltd. (Registered number: SC704707)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

2. ACCOUNTING POLICIES - continued

Impairment of fixed assets
At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 August 2023 - 12,110 31,000 956 44,066
Additions 738 - - 383 1,121
At 31 July 2024 738 12,110 31,000 1,339 45,187
DEPRECIATION
At 1 August 2023 - 3,350 13,563 310 17,223
Charge for year - 1,100 4,000 310 5,410
At 31 July 2024 - 4,450 17,563 620 22,633
NET BOOK VALUE
At 31 July 2024 738 7,660 13,437 719 22,554
At 31 July 2023 - 8,760 17,437 646 26,843

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 468 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Tax 6,760 6,456
Social security and other taxes 103 49
Directors' current accounts 19,803 20,969
26,666 27,474

The Green Rooms Counselling
Psychotherapy Coaching Ltd. (Registered number: SC704707)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

8. RESERVES
Retained
earnings
£   

At 1 August 2023 4,220
Profit for the year 24,776
Dividends (29,013 )
At 31 July 2024 (17 )