Caseware UK (AP4) 2023.0.135 2023.0.135 2024-08-312024-08-312025-05-282023-09-01true1falseNo description of principal activity1trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11500727 2023-09-01 2024-08-31 11500727 2022-09-01 2023-08-31 11500727 2024-08-31 11500727 2023-08-31 11500727 c:Director1 2023-09-01 2024-08-31 11500727 d:OfficeEquipment 2023-09-01 2024-08-31 11500727 d:OfficeEquipment 2024-08-31 11500727 d:OfficeEquipment 2023-08-31 11500727 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 11500727 d:CurrentFinancialInstruments 2024-08-31 11500727 d:CurrentFinancialInstruments 2023-08-31 11500727 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 11500727 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 11500727 d:ShareCapital 2024-08-31 11500727 d:ShareCapital 2023-08-31 11500727 d:RetainedEarningsAccumulatedLosses 2024-08-31 11500727 d:RetainedEarningsAccumulatedLosses 2023-08-31 11500727 c:FRS102 2023-09-01 2024-08-31 11500727 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 11500727 c:FullAccounts 2023-09-01 2024-08-31 11500727 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 11500727 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure

Registered number: 11500727









CLINICAL PSYCHOLOGY SERVICES NORTH WEST LTD







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

 
CLINICAL PSYCHOLOGY SERVICES NORTH WEST LTD
REGISTERED NUMBER: 11500727

BALANCE SHEET
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 5 
2,812
85

Current assets
  

Debtors: amounts falling due within one year
 6 
15,356
6,583

Cash at bank and in hand
  
57,062
58,622

  
72,418
65,205

Creditors: amounts falling due within one year
 7 
(26,585)
(10,940)

Net current assets
  
 
 
45,833
 
 
54,265

Provisions for liabilities
  

Deferred tax
  
(703)
-

  
 
 
(703)
 
 
-

Net assets
  
47,942
54,350


Capital and reserves
  

Called up share capital 
  
110
110

Profit and loss account
  
47,832
54,240

  
47,942
54,350


Page 1

 
CLINICAL PSYCHOLOGY SERVICES NORTH WEST LTD
REGISTERED NUMBER: 11500727
    
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2024

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 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 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 statement of comprehensive income 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 28 May 2025.




Dr H C Beesley
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
CLINICAL PSYCHOLOGY SERVICES NORTH WEST LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

Clinical Psychology Services North West Limited is a private limited company incorporated and domiciled in England. Its registered office is situated at Cromwell House, 68 West Gate, Mansfield, Nottinghamshire NG18 1RR. Its principal place of business is Suite 111a Cotton Exchange, Bixteth Street, Liverpool L3 9LQ.

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

At the date of approving the financial statements, there remains a degree of uncertainty surrounding the full economic impact of the UK leaving the EU, cost of living pressures and wider geopolitical issues. The director understands that there will be some general economic impacts in the UK but believes that the company has sufficient resources to be able to continue to trade until at least May 2026. The financial statements have therefore been prepared on the going concern basis.

 
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.

Page 3

 
CLINICAL PSYCHOLOGY SERVICES NORTH WEST LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.4

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.

 
2.5

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. 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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.6

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.

Page 4

 
CLINICAL PSYCHOLOGY SERVICES NORTH WEST LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)


2.6
Tangible fixed assets (continued)

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:

Office equipment
-
25%
straight line basis

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.

 
2.7

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2022 - 1).







4.


Dividends

2024
2023
£
£


Ordinary shares
35,000
45,000

Page 5

 
CLINICAL PSYCHOLOGY SERVICES NORTH WEST LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

5.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 September 2023
768


Additions
3,693



At 31 August 2024

4,461



Depreciation


At 1 September 2023
683


Charge for the year on owned assets
966



At 31 August 2024

1,649



Net book value



At 31 August 2024
2,812



At 31 August 2023
85


6.


Debtors

2024
2023
£
£


Trade debtors
15,181
6,575

Other debtors
-
8

Prepayments and accrued income
175
-

15,356
6,583


Page 6

 
CLINICAL PSYCHOLOGY SERVICES NORTH WEST LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
1,092
205

Corporation tax
6,232
9,429

Other creditors
19,261
1,306

26,585
10,940


 
Page 7