Caseware UK (AP4) 2023.0.135 2023.0.135 2024-09-302024-09-302023-10-01falseNo description of principal activity11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 07771004 2023-10-01 2024-09-30 07771004 2022-10-01 2023-09-30 07771004 2024-09-30 07771004 2023-09-30 07771004 c:Director1 2023-10-01 2024-09-30 07771004 d:OfficeEquipment 2023-10-01 2024-09-30 07771004 d:OfficeEquipment 2024-09-30 07771004 d:OfficeEquipment 2023-09-30 07771004 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 07771004 d:CurrentFinancialInstruments 2024-09-30 07771004 d:CurrentFinancialInstruments 2023-09-30 07771004 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 07771004 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 07771004 d:ShareCapital 2024-09-30 07771004 d:ShareCapital 2023-09-30 07771004 d:RetainedEarningsAccumulatedLosses 2024-09-30 07771004 d:RetainedEarningsAccumulatedLosses 2023-09-30 07771004 c:FRS102 2023-10-01 2024-09-30 07771004 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 07771004 c:FullAccounts 2023-10-01 2024-09-30 07771004 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 07771004 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure

Registered number: 07771004









THE SPEECH THERAPY CENTRE LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
THE SPEECH THERAPY CENTRE LIMITED
REGISTERED NUMBER: 07771004

STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
826
971

  
826
971

Current assets
  

Debtors: amounts falling due within one year
 5 
7,129
9,227

Cash at bank and in hand
 6 
100
500

  
7,229
9,727

Creditors: amounts falling due within one year
 7 
(6,257)
(4,006)

Net current assets
  
 
 
972
 
 
5,721

Total assets less current liabilities
  
1,798
6,692

  

Net assets
  
1,798
6,692


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
1,796
6,690

  
1,798
6,692


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 his 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 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 9 April 2025.



Page 1

 
THE SPEECH THERAPY CENTRE LIMITED
REGISTERED NUMBER: 07771004
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 2024


Rebecca Kipping
Director

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

Page 2

 
THE SPEECH THERAPY CENTRE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

The Speech Therapy Centre Limited is a private company limited by shares, registered in the United Kingdom number 07771004. Its registered office is Manor House, 35 St. Thomas’s Road, Chorley, Lancashire,PR71HP.                                                                                                                                                    During the year, the principal activity of the company continued to be that of Speech and Language Therapist

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

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.

 
2.4

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 reporting date in the countries where the Company operates and generates income.

Page 3

 
THE SPEECH THERAPY CENTRE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 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 a reducing balance basis.

Depreciation is provided on the following basis:

Office equipment
-
15%

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.

 
2.9

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 year was 1 (2023 - 1).

Page 4

 
THE SPEECH THERAPY CENTRE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 October 2023
1,554



At 30 September 2024

1,554



Depreciation


At 1 October 2023
582


Charge for the year on owned assets
146



At 30 September 2024

728



Net book value



At 30 September 2024
826



At 30 September 2023
971


5.


Debtors

2024
2023
£
£


Other debtors
7,129
9,227

7,129
9,227



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
100
500

100
500


Page 5

 
THE SPEECH THERAPY CENTRE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
360
-

Corporation tax
4,458
2,567

Accruals and deferred income
1,439
1,439

6,257
4,006


 
Page 6