Emotional Detox Limited 11605637 false 2024-04-01 2025-03-31 2025-03-31 The principal activity of the company is other human health activities. Digita Accounts Production Advanced 6.30.9574.0 true true 11605637 2024-04-01 2025-03-31 11605637 2025-03-31 11605637 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 11605637 bus:SmallEntities 2024-04-01 2025-03-31 11605637 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 11605637 bus:FullAccounts 2024-04-01 2025-03-31 11605637 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 11605637 bus:RegisteredOffice 2024-04-01 2025-03-31 11605637 bus:Director2 2024-04-01 2025-03-31 11605637 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11605637 countries:EnglandWales 2024-04-01 2025-03-31 11605637 2023-04-01 2024-03-31 11605637 2024-03-31 11605637 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 iso4217:GBP xbrli:pure

Registration number: 11605637

Emotional Detox Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 March 2025

 

Emotional Detox Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 5

 

Emotional Detox Limited

Company Information

Director

Mrs GK Wimalaweera

Registered office

Basement Flat
95 Iffley Road
London
Greater London
W6 0PD

Accountants

Michaelides Warner & Co
102 Fulham Palace Road
London
W6 9PL

 

Emotional Detox Limited

(Registration number: 11605637)
Balance Sheet as at 31 March 2025

Note

2025
£

2024
£

Current assets

 

Cash at bank and in hand

 

39

761

Creditors: Amounts falling due within one year

4

(2,881)

(5,761)

Net liabilities

 

(2,842)

(5,000)

Capital and reserves

 

Called up share capital

5

100

100

Retained earnings

(2,942)

(5,100)

Shareholders' deficit

 

(2,842)

(5,000)

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 7 August 2025
 

.........................................
Mrs GK Wimalaweera
Director

 

Emotional Detox Limited

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

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Basement Flat
95 Iffley Road
London
Greater London
W6 0PD
England

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Judgements

The director considers that there are no key judgements that management have made in the process of applying the company’s accounting policies and that may have had a significant effect on the amounts recognised in the financial statements.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

 

Emotional Detox Limited

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

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised
directly in other comprehensive income.

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 taxable income.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Financial instruments

Classification
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like investments, trade and other receivables, cash and bank balances, trade and other creditors.

Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or cash consolidation expected to be paid or received.

 

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

 

Emotional Detox Limited

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

4

Creditors

Creditors: amounts falling due within one year

2025
£

2024
£

Due within one year

Accruals and deferred income

1,600

1,600

Other creditors

1,281

4,161

2,881

5,761

5

Share capital

Allotted, called up and fully paid shares

 

2025

2024

 

No.

£

No.

£

Ordinary Share of £1 each

100

100

100

100

         

6

Related party transactions

Transactions with the director

At the year end, the director is owed from the company £1,181 (2024: £4,111).