Caseware UK (AP4) 2023.0.135 2023.0.135 2025-05-27No description of principal activityfalse2023-09-01true11falsetrue 13570640 2023-09-01 2024-08-31 13570640 2022-10-01 2023-08-31 13570640 2024-08-31 13570640 2023-08-31 13570640 c:Director1 2023-09-01 2024-08-31 13570640 d:CurrentFinancialInstruments 2024-08-31 13570640 d:CurrentFinancialInstruments 2023-08-31 13570640 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 13570640 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 13570640 d:ShareCapital 2024-08-31 13570640 d:ShareCapital 2023-08-31 13570640 d:RetainedEarningsAccumulatedLosses 2024-08-31 13570640 d:RetainedEarningsAccumulatedLosses 2023-08-31 13570640 c:EntityNoLongerTradingButTradedInPast 2023-09-01 2024-08-31 13570640 c:FRS102 2023-09-01 2024-08-31 13570640 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 13570640 c:FullAccounts 2023-09-01 2024-08-31 13570640 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 13570640 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure
Registered number: 13570640





 
S J Therapy Ltd          
 
Financial statements          

For the year ended 31 August 2024          

 
S J Therapy Ltd
Registered number: 13570640

Balance sheet
As at 31 August 2024

2024
2023
                                                                                                                                        Note
£
£

  

Current assets
  

Debtors
 3 
-
5,003

Cash at bank and in hand
 4 
1
32

  
1
5,035

Creditors: amounts falling due within one year
 5 
-
(4,276)

Net current assets
  
 
 
1
 
 
759

  

Net assets
  
1
759


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
-
758

  
1
759


For the year ended 31 August 2024 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year 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 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 on 27 May 2025.




Sally Joseph
Director


The notes on pages 2 to 3 form part of these financial statements.

Page 1

 
S J Therapy Ltd
 
 
 
Notes to the financial statements
For the year ended 31 August 2024

1.


General information

S J Therapy Ltd is a private company limited by shares, incorporated in England and Wales. Its registered office is 8 Wykeham Road, Writtle, Essex, CM1 3ED. The company was incorporated on 17 August 2021 and commenced to trade on 6 September 2021. The company ceased to trade on 31 August 2023.

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.

 
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

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.

Page 2

 
S J Therapy Ltd
 
 
 
Notes to the financial statements
For the year ended 31 August 2024

2.Accounting policies (continued)

 
2.5

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.

 
2.6

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.


Debtors

2024
2023
£
£


Other debtors
-
5,003



4.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
1
32



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
-
4,276

-
4,276


 
Page 3