IRIS Accounts Production v25.1.0.734 09142922 Board of Directors 30.7.23 29.7.24 29.7.24 false true false false true false Ordinary 100.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh091429222023-07-29091429222024-07-29091429222023-07-302024-07-29091429222022-07-30091429222022-07-312023-07-29091429222023-07-2909142922ns15:EnglandWales2023-07-302024-07-2909142922ns14:PoundSterling2023-07-302024-07-2909142922ns10:Director12023-07-302024-07-2909142922ns10:PrivateLimitedCompanyLtd2023-07-302024-07-2909142922ns10:SmallEntities2023-07-302024-07-2909142922ns10:AuditExempt-NoAccountantsReport2023-07-302024-07-2909142922ns10:SmallCompaniesRegimeForDirectorsReport2023-07-302024-07-2909142922ns10:SmallCompaniesRegimeForAccounts2023-07-302024-07-2909142922ns10:FullAccounts2023-07-302024-07-2909142922ns10:OrdinaryShareClass12023-07-302024-07-2909142922ns10:Director22023-07-302024-07-2909142922ns10:RegisteredOffice2023-07-302024-07-2909142922ns5:CurrentFinancialInstruments2024-07-2909142922ns5:CurrentFinancialInstruments2023-07-2909142922ns5:Non-currentFinancialInstruments2024-07-2909142922ns5:Non-currentFinancialInstruments2023-07-2909142922ns5:ShareCapital2024-07-2909142922ns5:ShareCapital2023-07-2909142922ns5:RetainedEarningsAccumulatedLosses2024-07-2909142922ns5:RetainedEarningsAccumulatedLosses2023-07-2909142922ns5:LandBuildings2023-07-2909142922ns5:FurnitureFittings2023-07-2909142922ns5:ComputerEquipment2023-07-2909142922ns5:LandBuildings2023-07-302024-07-2909142922ns5:FurnitureFittings2023-07-302024-07-2909142922ns5:ComputerEquipment2023-07-302024-07-2909142922ns5:LandBuildings2024-07-2909142922ns5:FurnitureFittings2024-07-2909142922ns5:ComputerEquipment2024-07-2909142922ns5:LandBuildings2023-07-2909142922ns5:FurnitureFittings2023-07-2909142922ns5:ComputerEquipment2023-07-2909142922ns5:WithinOneYearns5:CurrentFinancialInstruments2024-07-2909142922ns5:WithinOneYearns5:CurrentFinancialInstruments2023-07-2909142922ns5:Non-currentFinancialInstrumentsns5:MoreThanFiveYears2024-07-2909142922ns5:Non-currentFinancialInstrumentsns5:MoreThanFiveYears2023-07-2909142922ns10:OrdinaryShareClass12024-07-2909142922ns5:RetainedEarningsAccumulatedLosses2023-07-2909142922ns5:RetainedEarningsAccumulatedLosses2023-07-302024-07-29
REGISTERED NUMBER: 09142922 (England and Wales)








































Unaudited Financial Statements

for the Year Ended 29 July 2024

for

Arlson Psychological Services Limited

Arlson Psychological Services Limited (Registered number: 09142922)

Contents of the Financial Statements
for the Year Ended 29 July 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Arlson Psychological Services Limited

Company Information
for the Year Ended 29 July 2024







DIRECTORS: Dr P T Kornecki
Dr L J Kornecki





REGISTERED OFFICE: 9-11 Tatton Street
Knutsford
Cheshire
WA16 6AB





REGISTERED NUMBER: 09142922 (England and Wales)





ACCOUNTANTS: Buxton Accounting LLP
Chartered Accountants
98 Middlewich Road
Northwich
Cheshire
CW9 7DA

Arlson Psychological Services Limited (Registered number: 09142922)

Balance Sheet
29 July 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 240,869 125,653

CURRENT ASSETS
Debtors 5 74,685 247,670
Cash at bank 205,377 158,022
280,062 405,692
CREDITORS
Amounts falling due within one year 6 236,849 202,961
NET CURRENT ASSETS 43,213 202,731
TOTAL ASSETS LESS CURRENT
LIABILITIES

284,082

328,384

CREDITORS
Amounts falling due after more than one
year

7

65,061

104,421
NET ASSETS 219,021 223,963

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 9 218,921 223,863
SHAREHOLDERS' FUNDS 219,021 223,963

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 July 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Arlson Psychological Services Limited (Registered number: 09142922)

Balance Sheet - continued
29 July 2024


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 Board of Directors and authorised for issue on 15 April 2025 and were signed on its behalf by:





Dr L J Kornecki - Director


Arlson Psychological Services Limited (Registered number: 09142922)

Notes to the Financial Statements
for the Year Ended 29 July 2024


1. STATUTORY INFORMATION

Arlson Psychological Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

The financial statements have been prepared under the historic cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

Turnover
provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume
rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the
consideration is the present value of future receipts. The difference between the fair value of the
consideration and the nominal amount received is recognised as interest income.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the
stage of completion when the stage of completion, costs incurred and costs to complete can be
estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in
relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the
outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses
recognised that it is probable will be recovered.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings - 25% on cost
Office equipment - 25% on cost

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

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 and loss.


Arlson Psychological Services Limited (Registered number: 09142922)

Notes to the Financial Statements - continued
for the Year Ended 29 July 2024


2. ACCOUNTING POLICIES - continued
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.

Taxable profit differs from net profit as reported in the profit and loss account because it excludes
items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end 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.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled of the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity., in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

Hire purchase and leasing commitments
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date if inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit and loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 6 ) .

Arlson Psychological Services Limited (Registered number: 09142922)

Notes to the Financial Statements - continued
for the Year Ended 29 July 2024


4. TANGIBLE FIXED ASSETS
Fixtures
Freehold and Computer
property fittings equipment Totals
£    £    £    £   
COST
At 30 July 2023 99,583 48,053 8,966 156,602
Additions 111,965 18,761 - 130,726
At 29 July 2024 211,548 66,814 8,966 287,328
DEPRECIATION
At 30 July 2023 - 24,245 6,704 30,949
Charge for year - 14,756 754 15,510
At 29 July 2024 - 39,001 7,458 46,459
NET BOOK VALUE
At 29 July 2024 211,548 27,813 1,508 240,869
At 29 July 2023 99,583 23,808 2,262 125,653

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 24,685 47,670
Other debtors 50,000 200,000
74,685 247,670

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 35,750 35,750
Trade creditors 47,362 22,702
Corporation tax 85,809 79,499
Social security and other taxes 3,486 1,496
Other creditors 866 430
Directors' current accounts 600 828
Accrued expenses 62,976 62,256
236,849 202,961

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Other loans - 2-5 years 48,708 84,458
Other creditors 16,353 19,963
65,061 104,421

Arlson Psychological Services Limited (Registered number: 09142922)

Notes to the Financial Statements - continued
for the Year Ended 29 July 2024


8. CALLED UP SHARE CAPITAL

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

9. RESERVES
Retained
earnings
£   

At 30 July 2023 223,863
Profit for the year 260,677
Dividends (265,619 )
At 29 July 2024 218,921