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Registered number: 15602873
Klidoscpe Educational Psychology Services Ltd
Unaudited Financial Statements
For the Period 29 March 2024 to 31 March 2025
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—3
Page 1
Statement of Financial Position
Registered number: 15602873
31 March 2025
Notes £ £
FIXED ASSETS
Tangible Assets 4 1,917
1,917
CURRENT ASSETS
Cash at bank and in hand 5,136
5,136
Creditors: Amounts Falling Due Within One Year 5 (5,389 )
NET CURRENT ASSETS (LIABILITIES) (253 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,664
PROVISIONS FOR LIABILITIES
Deferred Taxation (364 )
NET ASSETS 1,300
CAPITAL AND RESERVES
Called up share capital 6 2
Income Statement 1,298
SHAREHOLDERS' FUNDS 1,300
For the period ending 31 March 2025 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr K C Houghton
Director
21 July 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Klidoscpe Educational Psychology Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15602873 . The registered office is 10 Michaels Court, Scarning, Dereham, NR19 2NL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer equipment 25% reducing balance
2.4. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
4. Tangible Assets
Computer equipment
£
Cost
As at 29 March 2024 -
Additions 2,000
As at 31 March 2025 2,000
...CONTINUED
Page 2
Page 3
Depreciation
As at 29 March 2024 -
Provided during the period 83
As at 31 March 2025 83
Net Book Value
As at 31 March 2025 1,917
As at 29 March 2024 -
5. Creditors: Amounts Falling Due Within One Year
31 March 2025
£
Other creditors 2,282
Taxation and social security 3,107
5,389
6. Share Capital
31 March 2025
£
Allotted, Called up and fully paid 2
7. Related Party Transactions
The following related party transactions were undertaken during the year.
The directors withdrew amounts totalling £20,021 and introduced amounts totalling £20,863. At the balance sheet date the balance payable to the directors totalled £842.
Dividends were paid to the directors of £13,500 in respect of their shareholdings in the current and previous accounting periods.
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicablle in the UK and Republic of Ireland'.
Page 3