Caseware UK (AP4) 2023.0.135 2023.0.135 2024-10-312024-10-312025-05-06false2023-05-01No description of principal activity11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11314864 2023-05-01 2024-10-31 11314864 2022-04-01 2023-04-30 11314864 2024-10-31 11314864 2023-04-30 11314864 c:Director1 2023-05-01 2024-10-31 11314864 d:ComputerEquipment 2023-05-01 2024-10-31 11314864 d:ComputerEquipment 2024-10-31 11314864 d:ComputerEquipment 2023-04-30 11314864 d:CurrentFinancialInstruments 2024-10-31 11314864 d:CurrentFinancialInstruments 2023-04-30 11314864 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 11314864 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 11314864 d:ShareCapital 2024-10-31 11314864 d:ShareCapital 2023-04-30 11314864 d:RetainedEarningsAccumulatedLosses 2024-10-31 11314864 d:RetainedEarningsAccumulatedLosses 2023-04-30 11314864 c:OrdinaryShareClass1 2023-05-01 2024-10-31 11314864 c:OrdinaryShareClass1 2024-10-31 11314864 c:OrdinaryShareClass1 2023-04-30 11314864 c:FRS102 2023-05-01 2024-10-31 11314864 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-10-31 11314864 c:FullAccounts 2023-05-01 2024-10-31 11314864 c:PrivateLimitedCompanyLtd 2023-05-01 2024-10-31 11314864 2 2023-05-01 2024-10-31 11314864 e:PoundSterling 2023-05-01 2024-10-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 11314864









CJ CLINICAL NEUROPSYCHOLOGY LIMITED

UNAUDITED

FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 OCTOBER 2024

 
CJ CLINICAL NEUROPSYCHOLOGY LIMITED
REGISTERED NUMBER: 11314864

BALANCE SHEET
AS AT 31 OCTOBER 2024

31 October
30 April
2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 5 
4,395
26,280

Cash at bank and in hand
  
35,007
31,970

  
39,402
58,250

Creditors: amounts falling due within one year
 6 
(17,063)
(12,220)

Net assets
  
 
 
22,339
 
 
46,030


Capital and reserves
  

Called up share capital 
 7 
10
10

Profit and loss account
  
22,329
46,020

  
22,339
46,030


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 her 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 profit and loss account 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 on 6 May 2025.




................................................
Dr C L Jackson
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
CJ CLINICAL NEUROPSYCHOLOGY LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

1.


General information

CJ Clinical Neuropsychology Limited is a private company limited by shares, domiciled in England and Wales under the Companies Act. The address of its registered office is Anglia House, 6 Central Avenue St. Andrews Business Park, Norwich NR7 0HR and the registration number is 11314864. 
The financial statements are prepared in sterling which is the functional currency of the company and rounded to the nearest £.
The financial statements cover a period of 18 months to 31 October 2024 whilst the comparatives cover a period of 12 months to April 2023. Comparative figures are therefore not entirely comparable.

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

Going concern

The director considers that the resources available to the company will be sufficient for it to be able to continue as a going concern. The financial statements do not contain any adjustments that would be required if the company were not able to continue as a going concern.

 
2.3

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.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 2

 
CJ CLINICAL NEUROPSYCHOLOGY LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.7

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.


 
2.8

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.

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:

Computer equipment
-
3 years

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.

 
2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 3

 
CJ CLINICAL NEUROPSYCHOLOGY LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
2.10

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.

 
2.11

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 (2023 - 1).


4.


Tangible fixed assets







Computer equipment

£



Cost


At 1 May 2023
1,382



At 31 October 2024

1,382



Depreciation


At 1 May 2023
1,382



At 31 October 2024

1,382



Net book value



At 31 October 2024
-



At 30 April 2023
-

Page 4

 
CJ CLINICAL NEUROPSYCHOLOGY LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

5.


Debtors

31 October
30 April
2024
2023
£
£


Trade debtors
-
8,230

Amounts owed by associated companies
-
13,000

Other debtors
4,286
4,390

Prepayments and accrued income
109
660

4,395
26,280



6.


Creditors: Amounts falling due within one year

31 October
30 April
2024
2023
£
£

Trade creditors
17
-

Corporation tax
14,546
11,500

Other creditors
1,000
-

Accruals and deferred income
1,500
720

17,063
12,220



7.


Share capital

31 October
30 April
2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £0.10 each
10
10



8.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company  in an independently administered fund. The pension cost charge represents contributions payable by the Company  to the fund and amounted to £19,250 (2023 - £Nil) . Contributions totalling £Nil (2023 - £Nil) were payable to the fund at the balance sheet date and are included in creditors.


9.


Related party transactions

Included within debtors is a loan of £nil (2023 - £13,000) to PCEA (2023) Limited, a related company.  During the year the loan was written off as a bad debt and no interest was charged on the loan.


Page 5