Registered number
06360654
John Holland Psychologists Limited
Filleted Accounts
31 March 2025
John Holland Psychologists Limited
Registered number: 06360654
Balance Sheet
as at 31 March 2025
Notes 2025 2024
£ £
Fixed assets
Intangible assets 3 1 1
Tangible assets 4 2,486 234
2,487 235
Current assets
Debtors 5 6,949 6,568
Cash at bank and in hand 18,946 19,312
25,895 25,880
Creditors: amounts falling due within one year 6 (3,437) (2,949)
Net current assets 22,458 22,931
Total assets less current liabilities 24,945 23,166
Provisions for liabilities (472) (74)
Net assets 24,473 23,092
Capital and reserves
Called up share capital 1,000 1,000
Profit and loss account 23,473 22,092
Shareholders' funds 24,473 23,092
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Dr J Holland
Director
Approved by the board on 28 April 2025
John Holland Psychologists Limited
Notes to the Accounts
for the year ended 31 March 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Office Equipment 25% on cost
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 1 1
3 Intangible fixed assets £
Goodwill:
Cost
At 1 April 2024 4,974
At 31 March 2025 4,974
Amortisation
At 1 April 2024 4,973
At 31 March 2025 4,973
Net book value
At 31 March 2025 1
At 31 March 2024 1
Goodwill has been fully written off.
4 Tangible fixed assets
Office Equipment
£
Cost
At 1 April 2024 9,825
Additions 3,205
At 31 March 2025 13,030
Depreciation
At 1 April 2024 9,591
Charge for the year 953
At 31 March 2025 10,544
Net book value
At 31 March 2025 2,486
At 31 March 2024 234
5 Debtors 2025 2024
£ £
Trade debtors 6,949 6,568
6 Creditors: amounts falling due within one year 2025 2024
£ £
Trade creditors 1,203 780
Taxation and social security costs 1,987 1,921
Other creditors 247 248
3,437 2,949
7 Related party transactions
Dr J Holland was paid a dividend of £9,000 (2024: £13,000) during the year.
8 Other information
John Holland Psychologists Limited is a private company limited by shares and incorporated in England. Its registered office is:
24 Earswick Chase
Earswick
York
YO32 9FY
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