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Acorah Software Products - Accounts Production 13.6.003 false true 1 August 2021 31 July 2022 31 July 2022 04851271 Ms Susan Warnock iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04851271 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-07-31 04851271 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-07-31 04851271 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-07-31 04851271 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-08-01 2022-07-31 04851271 frs-core:AllSubsidiaries 2021-08-01 2022-07-31 04851271 frs-core:KeyManagementPersonnel 2021-08-01 2022-07-31 04851271 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-08-01 2022-07-31 04851271 frs-core:OtherRelatedParties 2021-08-01 2022-07-31 04851271 2021-07-31 04851271 2022-07-31 04851271 2021-08-01 2022-07-31 04851271 frs-core:CurrentFinancialInstruments 2022-07-31 04851271 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Registered number: 04851271
Psychability Limited
Unaudited Financial Statements
For The Year Ended 31 July 2022
Solid Rock Accountancy Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 04851271
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 579 814
579 814
CURRENT ASSETS
Debtors 5 127 12,694
Cash at bank and in hand 19,355 7,979
19,482 20,673
Creditors: Amounts Falling Due Within One Year 6 (10,746 ) (13,977 )
NET CURRENT ASSETS (LIABILITIES) 8,736 6,696
TOTAL ASSETS LESS CURRENT LIABILITIES 9,315 7,510
NET ASSETS 9,315 7,510
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 9,314 7,509
SHAREHOLDERS' FUNDS 9,315 7,510
Page 1
Page 2
For the year ending 31 July 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Ms Susan Warnock
Director
04/04/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Psychability Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04851271 . The registered office is Clarence House, 35 Clarence Street, Market Harborough, Leicestershire, LE16 7NE.
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
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Fixtures & Fittings 15%
Computer Equipment 30%
2.4. Taxation
Income tax expense represents the sum of the tax currently payable 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.
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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2021: 1)
1 1
Page 3
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 August 2021 788 7,002 7,790
As at 31 July 2022 788 7,002 7,790
Depreciation
As at 1 August 2021 724 6,252 6,976
Provided during the period 10 225 235
As at 31 July 2022 734 6,477 7,211
Net Book Value
As at 31 July 2022 54 525 579
As at 1 August 2021 64 750 814
5. Debtors
2022 2021
£ £
Due within one year
Trade debtors 127 12,694
127 12,694
6. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 300 -
Corporation tax 8,481 11,712
Accruals and deferred income 1,685 1,985
Director's loan account 280 280
10,746 13,977
7. Share Capital
2022 2021
Allotted, Called up and fully paid 1 1
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