Registered number
13040559
East Kent Cognitive Behavioural Therapy Ltd
Unaudited Filleted Accounts
31 March 2025
East Kent Cognitive Behavioural Therapy Ltd
Registered number: 13040559
Balance Sheet
as at 31 March 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 1,189 260
Current assets
Debtors 4 373 225
Cash at bank and in hand 6,624 4,611
6,997 4,836
Creditors: amounts falling due within one year 5 (3,955) (3,147)
Net current assets 3,042 1,689
Total assets less current liabilities 4,231 1,949
Provisions for liabilities (224) (48)
Net assets 4,007 1,901
Capital and reserves
Called up share capital 2 2
Profit and loss account 4,005 1,899
Shareholders' funds 4,007 1,901
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.
Mr P. R. Mousley
Director
Approved by the board on 29 April 2025
East Kent Cognitive Behavioural Therapy Ltd
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, in sterling, and in accordance with Financial Reporting Standard 102, (including section 1A of the Standard as applied to Small Entities), The Financial Reporting Standard applicable in theUK and Republic of Ireland.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the supply of counselling services which is recognised in the period in which it is performed.
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:
Plant and machinery straight line over 5 years
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).Other financial liabilities are initially recognised at transaction price net of any transaction costs.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current 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 that applies to the sale of the asset is used.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2024 450
Additions 1,424
Disposals (200)
At 31 March 2025 1,674
Depreciation
At 1 April 2024 190
Charge for the year 335
On disposals (40)
At 31 March 2025 485
Net book value
At 31 March 2025 1,189
At 31 March 2024 260
4 Debtors 2025 2024
£ £
Trade debtors - 75
Other debtors 373 150
373 225
5 Creditors: amounts falling due within one year 2025 2024
£ £
Trade creditors 576 -
Taxation and social security costs 1,003 902
Other creditors 2,376 2,245
3,955 3,147
6 Other financial commitments 2025 2024
£ £
Total future minimum payments under non-cancellable operating leases 5,571 -
7 Other information
East Kent Cognitive Behavioural Therapy Ltd is a private company limited by shares and incorporated in England. Its registered office is:
5 Theresa Road
Hythe
Kent
CT21 6HA
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