Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-31true2024-04-01falseNo description of principal activity22trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC765696 2024-04-01 2025-03-31 SC765696 2023-04-12 2024-03-31 SC765696 2025-03-31 SC765696 2024-03-31 SC765696 c:Director1 2024-04-01 2025-03-31 SC765696 c:Director2 2024-04-01 2025-03-31 SC765696 c:RegisteredOffice 2024-04-01 2025-03-31 SC765696 d:MotorVehicles 2024-04-01 2025-03-31 SC765696 d:MotorVehicles 2025-03-31 SC765696 d:MotorVehicles 2024-03-31 SC765696 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 SC765696 d:FurnitureFittings 2024-04-01 2025-03-31 SC765696 d:FurnitureFittings 2025-03-31 SC765696 d:FurnitureFittings 2024-03-31 SC765696 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 SC765696 d:OfficeEquipment 2024-04-01 2025-03-31 SC765696 d:OfficeEquipment 2025-03-31 SC765696 d:OfficeEquipment 2024-03-31 SC765696 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 SC765696 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 SC765696 d:CurrentFinancialInstruments 2025-03-31 SC765696 d:CurrentFinancialInstruments 2024-03-31 SC765696 d:Non-currentFinancialInstruments 2025-03-31 SC765696 d:Non-currentFinancialInstruments 2024-03-31 SC765696 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 SC765696 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 SC765696 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 SC765696 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 SC765696 d:ShareCapital 2025-03-31 SC765696 d:ShareCapital 2024-03-31 SC765696 c:OrdinaryShareClass1 2024-04-01 2025-03-31 SC765696 c:OrdinaryShareClass1 2025-03-31 SC765696 c:OrdinaryShareClass1 2024-03-31 SC765696 c:FRS102 2024-04-01 2025-03-31 SC765696 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC765696 c:FullAccounts 2024-04-01 2025-03-31 SC765696 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC765696 2 2024-04-01 2025-03-31 SC765696 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:shares xbrli:pure
Registered number: SC765696










COLLABORATIVE MINDS PSYCHOTHERAPY LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

 
COLLABORATIVE MINDS PSYCHOTHERAPY LIMITED
 

COMPANY INFORMATION


Directors
Miss M Paton 
Mr C Moir 




Registered number
SC765696



Registered office
14 City Quay

Dundee

DD1 3JA




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
COLLABORATIVE MINDS PSYCHOTHERAPY LIMITED
REGISTERED NUMBER: SC765696

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
£
£

Fixed assets
  

Tangible assets
 4 
24,460
31,498

  
24,460
31,498

Current assets
  

Debtors: amounts falling due within one year
 5 
11,177
3,808

Cash at bank and in hand
  
2,919
482

  
14,096
4,290

Creditors: amounts falling due within one year
 6 
(18,041)
(10,387)

Net current liabilities
  
 
 
(3,945)
 
 
(6,097)

Total assets less current liabilities
  
20,515
25,401

Creditors: amounts falling due after more than one year
 7 
(20,415)
(25,301)

  

Net assets
  
100
100


Capital and reserves
  

Called up share capital 
 8 
100
100

  
100
100


Page 1

 
COLLABORATIVE MINDS PSYCHOTHERAPY LIMITED
REGISTERED NUMBER: SC765696

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2025

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 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 16 July 2025.




Miss M Paton
Director

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

Page 2

 
COLLABORATIVE MINDS PSYCHOTHERAPY LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Collaborative Minds Psychotherapy Limited is a private company, limited by shares, incorporated in Scotland with a registration number of SC765696. The registered office address is 14 City Quay, Dundee, DD1 3JA. 

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

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover 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 turnover is recognised:

Rendering of services

Turnover 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 turnover 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

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

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.

Page 3

 
COLLABORATIVE MINDS PSYCHOTHERAPY LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.5

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 Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.6

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.


 
2.7

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:

Motor vehicles
-
25%
Fixtures and fittings
-
25%
Office equipment
-
25%

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.

 
2.8

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.

Page 4

 
COLLABORATIVE MINDS PSYCHOTHERAPY LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 2).


4.


Tangible fixed assets





Motor vehicles
Fixtures and fittings
Office equipment
Total

£
£
£
£



Cost or valuation


At 1 April 2024
41,998
-
-
41,998


Additions
-
283
833
1,116



At 31 March 2025

41,998
283
833
43,114



Depreciation


At 1 April 2024
10,500
-
-
10,500


Charge for the year on owned assets
7,875
71
208
8,154



At 31 March 2025

18,375
71
208
18,654



Net book value



At 31 March 2025
23,623
212
625
24,460



At 31 March 2024
31,498
-
-
31,498


5.


Debtors

2025
2024
£
£


Other debtors
11,177
3,808

11,177
3,808



6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Other taxation and social security
11,955
4,522

Obligations under finance lease and hire purchase contracts
4,886
3,865

Accruals and deferred income
1,200
2,000

18,041
10,387


Page 5

 
COLLABORATIVE MINDS PSYCHOTHERAPY LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

7.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Net obligations under finance leases and hire purchase contracts
20,415
25,301

20,415
25,301


Hire purchase liabilities are secured over the assets to which they relate.


8.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



100 (2024 - 100) Ordinary Shares shares of £1.00 each
100
100



Page 6