Caseware UK (AP4) 2024.0.164 2024.0.164 2024-10-312024-10-312025-05-15false2023-11-01true22Providing psychiatric consultancy servicestrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11027619 2023-11-01 2024-10-31 11027619 2022-11-01 2023-10-31 11027619 2024-10-31 11027619 2023-10-31 11027619 c:Director2 2023-11-01 2024-10-31 11027619 d:ComputerEquipment 2023-11-01 2024-10-31 11027619 d:ComputerEquipment 2024-10-31 11027619 d:ComputerEquipment 2023-10-31 11027619 d:CurrentFinancialInstruments 2024-10-31 11027619 d:CurrentFinancialInstruments 2023-10-31 11027619 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 11027619 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 11027619 d:ShareCapital 2024-10-31 11027619 d:ShareCapital 2023-10-31 11027619 d:RetainedEarningsAccumulatedLosses 2024-10-31 11027619 d:RetainedEarningsAccumulatedLosses 2023-10-31 11027619 c:FRS102 2023-11-01 2024-10-31 11027619 c:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 11027619 c:FullAccounts 2023-11-01 2024-10-31 11027619 c:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 11027619 e:PoundSterling 2023-11-01 2024-10-31 iso4217:GBP xbrli:pure

Registered number: 11027619









AFS PSYCHIATRIC CONSULTANCY SERVICES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2024

 
AFS PSYCHIATRIC CONSULTANCY SERVICES LIMITED
REGISTERED NUMBER: 11027619

BALANCE SHEET
AS AT 31 OCTOBER 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 5 
10,281
8,154

Cash at bank and in hand
 6 
2,786
2,306

  
13,067
10,460

Creditors: amounts falling due within one year
 7 
(10,824)
(10,236)

Net current assets
  
 
 
2,243
 
 
224

Total assets less current liabilities
  
2,243
224

  

Net assets
  
2,243
224


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
2,143
124

  
2,243
224


Page 1

 
AFS PSYCHIATRIC CONSULTANCY SERVICES LIMITED
REGISTERED NUMBER: 11027619
    
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 2024

The directors consider 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 directors acknowledge their 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 by: 




M A Stevens Esq
Director

Date: 15 May 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
AFS PSYCHIATRIC CONSULTANCY SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1.


General information

AFS Psychiatric Consultancy Services Limited is a private company limited by shares and incorporated in England and Wales. The registered office of the company is 32 Leonard Avenue, Otford, Sevenoaks, Kent  TN14 5RB.
The principal activity of the company is providing psychiatric consultancy services.

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

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

Operating leases: the company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.4

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.


Page 3

 
AFS PSYCHIATRIC CONSULTANCY SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
2.5

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, on the following basis.


Computer equipment
-
33%
Straight-line

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.

 
2.6

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.

 
2.7

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.

 
2.8

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 4

 
AFS PSYCHIATRIC CONSULTANCY SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

4.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 1 November 2023
451



At 31 October 2024

451



Depreciation


At 1 November 2023
451



At 31 October 2024

451



Net book value



At 31 October 2024
-



At 31 October 2023
-

Page 5

 
AFS PSYCHIATRIC CONSULTANCY SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

5.


Debtors

2024
2023
£
£


Other debtors
5,067
4,051

Prepayments and accrued income
5,214
4,103

10,281
8,154



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
2,786
2,306



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
7,886
7,429

Other creditors and accruals
2,938
2,807

10,824
10,236


 
Page 6