Laura Joanknecht consultancy limited iXBRL

Company Registration Number: NI678990

Laura Joanknecht consultancy limited

Abridged Unaudited Financial Statements

for the financial year ended 31 May 2025

Laura Joanknecht consultancy limited

Company Registration Number: NI678990

ABRIDGED STATEMENT OF FINANCIAL POSITION

as at 31 May 2025

		2025	2024
	Notes	£	£

Non-Current Assets

Property, plant and equipment

4,791

2,869

─────────

Current Assets

Receivables

30,696

Cash and cash equivalents

50,976

34,635

─────────

50,994

65,331

─────────

Payables: amounts falling due within one year

(21,785)

(27,401)

─────────

Net Current Assets

29,209

37,930

─────────

Total Assets less Current Liabilities

34,000

40,799

Provisions for liabilities

(910)

─────────

Net Assets

33,090

40,799

═════════

Capital and Reserves

Called up share capital

100

100

Retained earnings

32,990

40,699

─────────

Equity attributable to owners of the company

33,090

40,799

═════════

The financial statements have been prepared 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).

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

The company has taken advantage of the exemption under section 444 not to file the Abridged Income Statement and Directors' Report.

For the financial year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Approved by the Board and authorised for issue on 22 November 2025 and signed on its behalf by



________________________________
Mrs Laura Joanknecht
Director

Laura Joanknecht consultancy limited

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial year ended 31 May 2025

General Information

Laura Joanknecht consultancy limited is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI678990. The registered office of the company is First Floor Stirling House, 478 Castlereagh Road, Belfast, Northern Ireland, BT5 6BQ. The principal activity of the company continued to be that of Counselling and Psychotherapy. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 May 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Revenue

Revenue comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax for psychotherapy services.

Property, plant and equipment and depreciation

Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:

Fixtures, fittings and equipment

25% Reducing balance

Computer equipment

25% Reducing balance

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Provisions

Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.

Employee benefits

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.

Employees

The average monthly number of employees, including directors, during the financial year was 2, (2024 - 2).

2025

2024

Number

Number

During the year the average number of employees

═════════


4.	Property, plant and equipment
		Fixtures,	Computer equipment	Total
		fittings and
		equipment
		£	£	£
	Cost
	At 1 June 2024	1,936	3,417	5,353
	Additions	1,519	2,000	3,519
		─────────	─────────	─────────
	At 31 May 2025	3,455	5,417	8,872
		─────────	─────────	─────────
	Depreciation
	At 1 June 2024	847	1,637	2,484
	Charge for the financial year	652	945	1,597
		─────────	─────────	─────────
	At 31 May 2025	1,499	2,582	4,081
		─────────	─────────	─────────
	Net book value
	At 31 May 2025	1,956	2,835	4,791
		═════════	═════════	═════════
	At 31 May 2024	1,089	1,780	2,869
		═════════	═════════	═════════