2023-11-01 SC677506 2024-10-31 SC677506 2023-11-01 2024-10-31 SC677506 2023-10-31 SC677506 2022-11-01 2023-10-31 SC677506 uk-core:WithinOneYear 2023-10-31 SC677506 uk-core:WithinOneYear 2024-10-31 SC677506 uk-core:ShareCapital 2024-10-31 SC677506 uk-core:ShareCapital 2023-10-31 SC677506 uk-core:RetainedEarningsAccumulatedLosses 2024-10-31 SC677506 uk-core:RetainedEarningsAccumulatedLosses 2023-10-31 SC677506 uk-bus:Director1 2023-11-01 2024-10-31 SC677506 uk-core:PlantMachinery 2023-11-01 2024-10-31 SC677506 uk-core:OfficeEquipment 2023-11-01 2024-10-31 SC677506 uk-core:OfficeEquipment 2023-10-31 SC677506 uk-core:PlantMachinery 2023-10-31 SC677506 uk-core:PlantMachinery 2024-10-31 SC677506 uk-core:OfficeEquipment 2024-10-31 iso4217:GBP xbrli:pure SC677506 uk-bus:AuditExemptWithAccountantsReport 2023-11-01 2024-10-31 SC677506 uk-bus:FRS102 2023-11-01 2024-10-31 SC677506 uk-bus:FilletedAccounts 2023-11-01 2024-10-31 SC677506 uk-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31
Perception Psychiatry Ltd
Registered Number:SC677506
For the year ended 31 October 2024
Scotland
Unaudited Financial Statements
2
For the year ended 31 October 2024
Perception Psychiatry Ltd
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3
Registered Number :
SC677506
As at 31 October 2024
Perception Psychiatry Ltd
Statement of Financial Position
£
£
2023
2024
Notes
Fixed assets
Property, plant and equipment
24,566
27,556
2
24,566
27,556
Current assets
28,604
Cash and cash equivalents
33,010
33,010
28,604
Trade and other payables: amounts falling due within one year
(13,352)
(11,295)
3
15,252
21,715
Net current assets
Total assets less current liabilities
46,281
42,808
46,281
Net assets
42,808
Capital and reserves
Called up share capital
2
2
Retained earnings
46,279
42,806
46,281
42,808
Shareholders' funds
For the year ended 31 October 2024 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006
The director acknowledges her responsibilities for:a) ensuring that the company keeps proper 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 Section 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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Jessika Sussmann Director
These financial statements were approved and authorised for issue by the Board on 08 July 2025 and were signed by:
The notes form part of these financial statements
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4
For the year ended 31 October 2024
Perception Psychiatry Ltd
Notes to the Financial Statements
Statutory Information
Perception Psychiatry Ltd is a private limited company, limited by shares, domiciled in Scotland, registration number SC677506.
Registered address:
14/6 Hillside Street
Edinburgh
EH7 5HB
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial Reporting Standard 102 ''The
Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the Companies Act 2006. The financial statements have
been prepared under the historical costs convention as modified by the revaluation of certain assets.
Property, plant and equipment
Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant & Machinery
10% Straight line
15% Reducing balance
Equipment
2. Property, plant and equipment
Total
Equipment
Plant & Machinery
£
£
£
Cost or valuation
At 01 November 2023
29,884
2,157
27,727
At 31 October 2024
27,727
2,157
29,884
Provision for depreciation and impairment
At 01 November 2023
2,328
711
1,617
Charge for year
2,990
217
2,773
At 31 October 2024
5,318
928
4,390
At 31 October 2024
Net book value
23,337
1,229
24,566
At 31 October 2023
26,110
1,446
27,556
3. Trade and other payables: amounts falling due within one year
2023
2024
£
£
Taxation and social security
1,516
9,671
Other creditors
9,779
3,681
11,295
13,352
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5
For the year ended 31 October 2024
Perception Psychiatry Ltd
Notes to the Financial Statements Continued
4. Average number of persons employed
During the year the average number of employees was 2 (2023 : 2)
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