1 June 2024 false Taxfiler 2024.6 SC400615 business:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 SC400615 2024-05-31 SC400615 2024-06-01 2025-05-31 SC400615 business:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 SC400615 business:AbridgedAccounts 2024-06-01 2025-05-31 SC400615 2025-05-31 SC400615 business:Director1 2024-06-01 2025-05-31 SC400615 business:RegisteredOffice 2024-06-01 2025-05-31 SC400615 2024-05-31 SC400615 core:WithinOneYear 2025-05-31 SC400615 core:WithinOneYear 2024-05-31 SC400615 core:ShareCapital core:PreviouslyStatedAmount 2025-05-31 SC400615 core:ShareCapital core:PreviouslyStatedAmount 2024-05-31 SC400615 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-05-31 SC400615 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-05-31 SC400615 core:PreviouslyStatedAmount 2025-05-31 SC400615 core:PreviouslyStatedAmount 2024-05-31 SC400615 business:SmallEntities 2024-06-01 2025-05-31 SC400615 countries:Scotland 2024-06-01 2025-05-31 SC400615 core:FurnitureFittings 2024-06-01 2025-05-31 SC400615 core:ComputerEquipment 2024-06-01 2025-05-31 SC400615 business:Director1 1 2024-06-01 2025-05-31 SC400615 business:Director1 1 2024-05-31 SC400615 business:Director1 1 2025-05-31 SC400615 2023-06-01 2024-05-31 iso4217:GBP xbrli:pure
Company Registration No. SC400615 (Scotland)
Aberdour Psychology and Psychotherapy Services Limited Unaudited accounts for the year ended 31 May 2025
Aberdour Psychology and Psychotherapy Services Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
- 2 -
Aberdour Psychology and Psychotherapy Services Limited Company Information for the year ended 31 May 2025
Director
A S Hallam Stewart
Company Number
SC400615 (Scotland)
Registered Office
10d Shore Road Aberdour Fife KY3 0TR UK
Accountants
Judith M Pritchard, Chartered Accountant Accountancy & Taxation Services 9 McLauchlan Rise Aberdour Fife KY3 0SS
- 3 -
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Aberdour Psychology and Psychotherapy Services Limited for the year ended 31 May 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Aberdour Psychology and Psychotherapy Services Limited for the year ended 31 May 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.
Our work has been undertaken in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.
Judith M Pritchard, Chartered Accountant Chartered Accountants Accountancy & Taxation Services 9 McLauchlan Rise Aberdour Fife KY3 0SS 7 November 2025
- 4 -
Aberdour Psychology and Psychotherapy Services Limited Statement of financial position as at 31 May 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
20
25
Current assets
Debtors
3,948
4,307
Cash at bank and in hand
1,561
704
5,509
5,011
Creditors: amounts falling due within one year
(4,881)
(4,625)
Net current assets
628
386
Net assets
648
411
Capital and reserves
Called up share capital
100
100
Profit and loss account
548
311
Shareholders' funds
648
411
For the year ending 31 May 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 7 November 2025 and were signed on its behalf by
A S Hallam Stewart Director Company Registration No. SC400615
- 5 -
Aberdour Psychology and Psychotherapy Services Limited Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
Aberdour Psychology and Psychotherapy Services Limited is a private company, limited by shares, registered in Scotland, registration number SC400615. The registered office is 10d Shore Road, Aberdour, Fife, KY3 0TR, UK.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover shown in the profit and loss account represents amounts invoiced, exclusive of Value Added Tax, during the period.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% reducing balance method
Computer equipment
20% reducing balance method
4
Tangible fixed assets
Total
£
Cost or valuation
At 1 June 2024
444
At 31 May 2025
444
Depreciation
At 1 June 2024
419
Charge for the year
5
At 31 May 2025
424
Net book value
At 31 May 2025
20
At 31 May 2024
25
- 6 -
Aberdour Psychology and Psychotherapy Services Limited Notes to the Accounts for the year ended 31 May 2025
5
Loans to directors
Brought Forward
Advance/ credit
Repaid
Carried Forward
£
£
£
£
A S Hallam Stewart
Director's loan account
4,034
-
359
3,675
4,034
-
359
3,675
The director's loan is interest free and has no fixed terms of repayment.
6
Average number of employees
During the year the average number of employees was 1 (2024: 1).
- 7 -