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REGISTERED NUMBER: 04781658 (England and Wales)
















The College of Practical Homeopathy (UK)
Limited

Unaudited Financial Statements

for the Year Ended 31st March 2025






The College of Practical Homeopathy (UK)
Limited (Registered number: 04781658)






Contents of the Financial Statements
for the Year Ended 31st March 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


The College of Practical Homeopathy (UK)
Limited

Company Information
for the Year Ended 31st March 2025







Directors: Ms E K Kramer
Mr S S Jandu





Registered office: 4th Floor
100 Fenchurch Street
London
EC3M 5JD





Registered number: 04781658 (England and Wales)





Accountants: Wilson Stevens
Accountants
4th Floor
100 Fenchurch Street
London
EC3M 5JD

The College of Practical Homeopathy (UK)
Limited (Registered number: 04781658)

Statement of Financial Position
31st March 2025

2025 2024
Notes £    £    £   
Fixed assets
Tangible assets 4 12,616 10,497

Current assets
Debtors 5 23,165 6,788
Cash at bank 261,032 262,567
284,197 269,355
Creditors
Amounts falling due within one year 6 242,940 206,345
Net current assets 41,257 63,010
Total assets less current liabilities 53,873 73,507

Provisions for liabilities 3,154 2,624
Net assets 50,719 70,883

Reserves
Retained earnings 50,719 70,883
Members' funds 50,719 70,883

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The College of Practical Homeopathy (UK)
Limited (Registered number: 04781658)

Statement of Financial Position - continued
31st March 2025


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8th July 2025 and were signed on its behalf by:




Mr S S Jandu - Director



Ms E K Kramer - Director


The College of Practical Homeopathy (UK)
Limited (Registered number: 04781658)

Notes to the Financial Statements
for the Year Ended 31st March 2025

1. Statutory information

The College of Practical Homeopathy (UK) Limited is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. Accounting policies

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents the total value of sales made during the year, excluding Value Added Tax.

Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable. Turnover represents the total value of sales made during the year.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Fixtures and fittings - 25% reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. Employees and directors

The average number of employees during the year was 2 (2024 - 2 ) .

The College of Practical Homeopathy (UK)
Limited (Registered number: 04781658)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2025

4. Tangible fixed assets
Fixtures
and
fittings
£   
Cost
At 1st April 2024 30,200
Additions 6,327
At 31st March 2025 36,527
Depreciation
At 1st April 2024 19,703
Charge for year 4,208
At 31st March 2025 23,911
Net book value
At 31st March 2025 12,616
At 31st March 2024 10,497

5. Debtors: amounts falling due within one year
2025 2024
£    £   
Trade debtors 5,425 -
Other debtors 17,740 6,788
23,165 6,788

6. Creditors: amounts falling due within one year
2025 2024
£    £   
Trade creditors 120,874 15,064
Taxation and social security (8,124 ) 20,083
Other creditors 130,190 171,198
242,940 206,345

7. Directors' advances, credits and guarantees

The following advances and credits to directors subsisted during the years ended 31st March 2025 and 31st March 2024:

2025 2024
£    £   
Mr S S Jandu
Balance outstanding at start of year - -
Amounts advanced 6,965 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 6,965 -

The College of Practical Homeopathy (UK)
Limited (Registered number: 04781658)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2025

7. Directors' advances, credits and guarantees - continued

Ms E K Kramer
Balance outstanding at start of year - -
Amounts advanced 4,846 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 4,846 -