GDS Health and Psychotherapy Ltd 31/08/2025 iXBRL

Company registration number: 15897715

GDS Health and Psychotherapy Ltd

Unaudited financial statements

31 August 2025

GDS Health and Psychotherapy Ltd

Contents

Directors and other information

Strategic report

Director's report

Statement of comprehensive income

Statement of financial position

Statement of changes in equity

Statement of cash flows

Notes to the financial statements

GDS Health and Psychotherapy Ltd

Directors and other information


	Director	Mr Glyn Smithson


	Company number	15897715

GDS Health and Psychotherapy Ltd

Strategic report

Year ended 31 August 2025

This report was approved by the board of directors on 31 August 2025 and signed on behalf of the board by:

Mr Glyn Smithson

Director

GDS Health and Psychotherapy Ltd

Director's report

Year ended 31 August 2025

The director presents his report and the unaudited financial statements of the company for the year ended 31 August 2025.

Director

The director who served the company during the year was as follows:

Mr Glyn Smithson

Dividends

The director does not recommends the payment of a dividend.

This report was approved by the board of directors on 31 August 2025 and signed on behalf of the board by:

Mr Glyn Smithson

Director

GDS Health and Psychotherapy Ltd

Statement of comprehensive income

Year ended 31 August 2025

		2025
	Note	£


Turnover	4	9,730
Change in stocks of finished goods and in work in progress		( 194)
		_______
		9,536

Staff costs	6	( 2,381)
Other operating expenses		( 8,029)
		_______
Operating loss	5	( 874)

		_______
Loss before taxation		( 874)

Tax on loss		-
		_______
Loss for the financial year and total comprehensive income		( 874)
		_______

All the activities of the company are from continuing operations.

GDS Health and Psychotherapy Ltd

Statement of financial position

31 August 2025

		2025
	Note	£	£

Current assets
Cash at bank and in hand		76
		_______
		76
Creditors: amounts falling due
within one year	8	( 950)
		_______
Net current liabilities			( 874)
			_______
Total assets less current liabilities			( 874)

			_______
Net liabilities			( 874)
			_______

Capital and reserves
Profit and loss account			( 874)
			_______
Shareholders deficit			( 874)
			_______

For the year ending 31 August 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 financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

These financial statements were approved by the board of directors and authorised for issue on 31 August 2025 , and are signed on behalf of the board by:

Mr Glyn Smithson

Director

Company registration number: 15897715

GDS Health and Psychotherapy Ltd

Statement of changes in equity

Year ended 31 August 2025

	Profit and loss account	Total
	£	£


At 1 September 2024	-	-

Loss for the year	( 874)	( 874)
	_______	_______
Total comprehensive income for the year	( 874)	( 874)

	_______	_______
At 31 August 2025	( 874)	( 874)
	_______	_______

GDS Health and Psychotherapy Ltd

Statement of cash flows

Year ended 31 August 2025

		2025
		£

Cash flows from operating activities
Loss for the financial year		( 874)

Changes in:
Trade and other creditors		200
		_______
Cash generated from operations		( 674)
		_______
Net cash (used in)/from operating activities		( 674)
		_______


Cash flows from financing activities
Proceeds from borrowings		750
		_______
Net cash from financing activities		750
		_______

Net increase/(decrease) in cash and cash equivalents		76
Cash and cash equivalents at beginning of year		-
		_______
Cash and cash equivalents at end of year		76
		_______

GDS Health and Psychotherapy Ltd

Notes to the financial statements

Year ended 31 August 2025

1. General information

The company is a private company limited by shares, registered in United Kingdom. The address of the registered office is .

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, 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.

Financial instruments

A financial asset or a financial liability is recognised only when the company 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. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

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. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. 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.

4. Turnover

The whole of the turnover is attributable to the principal activity of the company wholly undertaken in the United Kingdom.

5. Operating loss

Operating loss is stated after charging/(crediting):

			2025



6. Staff costs

The aggregate payroll costs incurred during the year were:
		2025
		£
	Wages and salaries	2,381
		_______

7. Earnings per share

Basic earnings/(loss) per share

The earnings/(loss) and weighted average number of shares used in the calculation of basic earnings/(loss) per share are as follows:

			2025
			£
	Loss for the year attributable to the owners of the company		( 874)
			_______

Diluted earnings/(loss) per share

The earnings/(loss) and weighted average number of shares used in the calculation of diluted earnings/(loss) per share are as follows:

			2025
			£
	Earnings/(loss) used in calculation of basic earnings/(loss) per share		( 874)
			_______

8. Creditors: amounts falling due within one year

			2025
			£
	Bank loans and overdrafts		150
	Social security and other taxes		200
	Director loan accounts		600
			_______
			950
			_______

9. Analysis of changes in net debt

	At 1 September 2024	Cash flows	At 31 August 2025
	£	£	£
Cash and cash equivalents	-	76	76
Debt due within one year	-	(750)	(750)
	_______	_______	_______
	-	( 674)	( 674)
	_______	_______	_______

10. Directors advances, credits and guarantees