0 false false false false false false false false false false true false false false false false false No description of principal activity 2023-09-01 Sage Accounts Production Advanced 2024 - FRS102_2024 23,308 1,907 25,215 2,331 2,522 4,853 20,362 20,977 xbrli:pure xbrli:shares iso4217:GBP 14273725 2023-09-01 2024-08-31 14273725 2024-08-31 14273725 2023-08-31 14273725 2022-09-01 2023-08-31 14273725 2023-08-31 14273725 2022-08-31 14273725 core:FurnitureFittings 2023-09-01 2024-08-31 14273725 bus:Director1 2023-09-01 2024-08-31 14273725 core:FurnitureFittings 2023-08-31 14273725 core:FurnitureFittings 2024-08-31 14273725 core:WithinOneYear 2024-08-31 14273725 core:WithinOneYear 2023-08-31 14273725 core:ShareCapital 2024-08-31 14273725 core:ShareCapital 2023-08-31 14273725 core:RetainedEarningsAccumulatedLosses 2024-08-31 14273725 core:RetainedEarningsAccumulatedLosses 2023-08-31 14273725 core:FurnitureFittings 2023-08-31 14273725 bus:SmallEntities 2023-09-01 2024-08-31 14273725 bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 14273725 bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 14273725 bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 14273725 bus:FullAccounts 2023-09-01 2024-08-31
COMPANY REGISTRATION NUMBER: 14273725
Eden Psychotherapy Ltd
Filleted Unaudited Financial Statements
31 August 2024
Eden Psychotherapy Ltd
Statement of Financial Position
31 August 2024
2024
2023
Note
£
£
Fixed assets
Tangible assets
3
20,362
20,977
Current assets
Debtors
4
512
Cash at bank and in hand
6,041
6,541
-------
-------
6,553
6,541
Creditors: amounts falling due within one year
5
30,440
23,186
--------
--------
Net current liabilities
23,887
16,645
--------
--------
Total assets less current liabilities
( 3,525)
4,332
-------
-------
Net (liabilities)/assets
( 3,525)
4,332
-------
-------
Capital and reserves
Called up share capital
100
100
Profit and loss account
( 3,625)
4,232
-------
-------
Shareholders (deficit)/funds
( 3,525)
4,332
-------
-------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
Eden Psychotherapy Ltd
Statement of Financial Position (continued)
31 August 2024
These financial statements were approved by the board of directors and authorised for issue on 31 July 2025 , and are signed on behalf of the board by:
Mrs E M Horowitz
Director
Company registration number: 14273725
Eden Psychotherapy Ltd
Notes to the Financial Statements
Year ended 31 August 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 33 Wentworth Road, London, NW11 0RT, England.
2. Accounting policies
Basis of preparation
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.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.
Income tax
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. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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.
Tangible assets
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. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fixtures and fittings
-
10% straight line
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
3. Tangible assets
Fixtures and fittings
£
Cost
At 1 September 2023
23,308
Additions
1,907
--------
At 31 August 2024
25,215
--------
Depreciation
At 1 September 2023
2,331
Charge for the year
2,522
--------
At 31 August 2024
4,853
--------
Carrying amount
At 31 August 2024
20,362
--------
At 31 August 2023
20,977
--------
4. Debtors
2024
2023
£
£
Other debtors
512
----
----
5. Creditors: amounts falling due within one year
2024
2023
£
£
Corporation tax
560
Other creditors
30,440
22,626
--------
--------
30,440
23,186
--------
--------
6. Directors' advances, credits and guarantees
As at the statement of financial position date, £29,390 (2023: £21,576) was owed to the director. The loan is interest free and repayable on demand.