Caseware UK (AP4) 2023.0.135 2023.0.135 2024-07-312024-07-31trueproviding talking therapies2023-07-02false1truefalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14973968 2023-07-01 14973968 2023-07-02 2024-07-31 14973968 2022-07-02 2023-07-01 14973968 2024-07-31 14973968 c:Director1 2023-07-02 2024-07-31 14973968 d:OfficeEquipment 2023-07-02 2024-07-31 14973968 d:OfficeEquipment 2024-07-31 14973968 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-07-02 2024-07-31 14973968 d:CurrentFinancialInstruments 2024-07-31 14973968 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 14973968 d:ShareCapital 2024-07-31 14973968 d:RetainedEarningsAccumulatedLosses 2024-07-31 14973968 c:FRS102 2023-07-02 2024-07-31 14973968 c:AuditExempt-NoAccountantsReport 2023-07-02 2024-07-31 14973968 c:FullAccounts 2023-07-02 2024-07-31 14973968 c:PrivateLimitedCompanyLtd 2023-07-02 2024-07-31 14973968 e:PoundSterling 2023-07-02 2024-07-31 iso4217:GBP xbrli:pure
Registered number: 14973968






RED HART THERAPY LTD
UNAUDITED
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024










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RED HART THERAPY LTD
REGISTERED NUMBER:14973968

BALANCE SHEET
AS AT 31 JULY 2024

2024
Note
£

Fixed assets
  

Tangible assets
 4 
509

  
509

Current assets
  

Cash at bank and in hand
 5 
2,271

  
2,271

Creditors: amounts falling due within one year
 6 
(1,831)

Net current assets
  
 
 
440

Total assets less current liabilities
  
949

  

Net assets
  
949


Capital and reserves
  

Called up share capital 
  
1

Profit and loss account
  
948

  
949


Page 1

 
RED HART THERAPY LTD
REGISTERED NUMBER:14973968
    
BALANCE SHEET (CONTINUED)
AS AT 31 JULY 2024

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




G McCarthy
Director

Date: 26 March 2025

Page 2

 
RED HART THERAPY LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024

1.


General information

Red Hart Therapy Ltd is a private company limited by shares, incorporated in England and Wales. Its registered office is Millhouse, 32-38 East Street, Rochford, Essex, SS4 1DB.
The company was incorporated on 2 July 2023 and commenced trading on 1 October 2023.  The principal activity of the company is that of providing talking therapies. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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


 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
RED HART THERAPY LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
20%
Straight-line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees




The average monthly number of employees, including directors, during the period was 1.

Page 4

 
RED HART THERAPY LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


Additions
626



At 31 July 2024

626



Depreciation


Charge for the period on owned assets
117



At 31 July 2024

117



Net book value



At 31 July 2024
509


5.


Cash and cash equivalents

2024
£

Cash at bank and in hand
2,271

2,271



6.


Creditors: Amounts falling due within one year

2024
£

Corporation tax
338

Other creditors
713

Accruals and deferred income
780

1,831


 
Page 5