J. J. Ashcroft, Clinical Psychology Services Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08434593

		30 June 2025		31 March 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		10,758
Investments	5		-		65,184

			-		75,942
CURRENT ASSETS
Cash at bank and in hand		20,737		1,684

		20,737		1,684
Creditors: Amounts Falling Due Within One Year	6	(8,299 )		(22,724 )

NET CURRENT ASSETS (LIABILITIES)			12,438		(21,040 )

TOTAL ASSETS LESS CURRENT LIABILITIES			12,438		54,902

NET ASSETS			12,438		54,902

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			12,338		54,802

SHAREHOLDERS' FUNDS			12,438		54,902

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J. J. Ashcroft, Clinical Psychology Services Ltd

Balance Sheet (continued)

As At 30 June 2025

For the period ending 30 June 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 Profit and Loss Account.

On behalf of the board

Dr J J Ashcroft

Director

3rd September 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

J. J. Ashcroft, Clinical Psychology Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08434593 . The registered office is 274 Orrell Road, Wigan, Lancashire, WN5 8QZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The company's functional and presentational currency is GBP and no level of rounding has been used in the preparation of the financial statements.

2.2. Turnover

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

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any 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

15% reducing balance basis

2.4. Taxation

The tax expense for the period comprises current and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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J. J. Ashcroft, Clinical Psychology Services Ltd

Notes to the Financial Statements (continued)

For the Period 1 April 2024 to 30 June 2025

2.4. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1 (2024: 1)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 April 2024	20,778
Disposals	(20,778 )

As at 30 June 2025	-

Depreciation
As at 1 April 2024	10,020
Disposals	(10,020 )

As at 30 June 2025	-

Net Book Value
As at 30 June 2025	-

As at 1 April 2024	10,758

5. Investments

	Listed
	£
Cost or Valuation
As at 1 April 2024	65,184
Disposals	(65,184 )

As at 30 June 2025	-

Provision
As at 1 April 2024	-

As at 30 June 2025	-

...CONTINUED

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J. J. Ashcroft, Clinical Psychology Services Ltd

Notes to the Financial Statements (continued)

For the Period 1 April 2024 to 30 June 2025

Net Book Value
As at 30 June 2025	-

As at 1 April 2024	65,184

6. Creditors: Amounts Falling Due Within One Year

	30 June 2025	31 March 2024
	£	£
Other creditors	3,278	20,880
Taxation and social security	5,021	1,844

	8,299	22,724

7. Share Capital

	30 June 2025	31 March 2024
	£	£
Allotted, Called up and fully paid	100	100

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