The Stress and Trauma Centre Ltd 8399811 false 2024-03-01 2025-02-28 2025-02-28 The principal activity of the company is Psychotherapy Digita Accounts Production Advanced 6.30.9574.0 true 8399811 2024-03-01 2025-02-28 8399811 2025-02-28 8399811 bus:OrdinaryShareClass1 2025-02-28 8399811 bus:OrdinaryShareClass2 2025-02-28 8399811 bus:OrdinaryShareClass3 2025-02-28 8399811 core:FinancialAssetsCostLessImpairment core:Non-currentFinancialInstruments 2025-02-28 8399811 core:FinancialAssetsDesignatedFairValueThroughProfitOrLoss core:Non-currentFinancialInstruments 2025-02-28 8399811 core:CurrentFinancialInstruments 2025-02-28 8399811 core:CurrentFinancialInstruments core:WithinOneYear 2025-02-28 8399811 core:FurnitureFittings 2025-02-28 8399811 core:MotorVehicles 2025-02-28 8399811 core:PlantMachinery 2025-02-28 8399811 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2025-02-28 8399811 1 2025-02-28 8399811 bus:SmallEntities 2024-03-01 2025-02-28 8399811 bus:AuditExemptWithAccountantsReport 2024-03-01 2025-02-28 8399811 bus:FilletedAccounts 2024-03-01 2025-02-28 8399811 bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 8399811 bus:RegisteredOffice 2024-03-01 2025-02-28 8399811 bus:Director2 2024-03-01 2025-02-28 8399811 bus:OrdinaryShareClass1 2024-03-01 2025-02-28 8399811 bus:OrdinaryShareClass2 2024-03-01 2025-02-28 8399811 bus:OrdinaryShareClass3 2024-03-01 2025-02-28 8399811 bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 8399811 core:FurnitureFittings 2024-03-01 2025-02-28 8399811 core:FurnitureFittingsToolsEquipment 2024-03-01 2025-02-28 8399811 core:MotorVehicles 2024-03-01 2025-02-28 8399811 core:PlantMachinery 2024-03-01 2025-02-28 8399811 core:Vehicles 2024-03-01 2025-02-28 8399811 core:VehiclesPlantMachinery 2024-03-01 2025-02-28 8399811 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2024-03-01 2025-02-28 8399811 core:KeyManagementPersonnel 2024-03-01 2025-02-28 8399811 countries:AllCountries 2024-03-01 2025-02-28 8399811 1 2024-03-01 2025-02-28 8399811 2024-02-29 8399811 core:FurnitureFittings 2024-02-29 8399811 core:MotorVehicles 2024-02-29 8399811 core:PlantMachinery 2024-02-29 8399811 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2024-02-29 8399811 1 2024-02-29 8399811 2023-03-01 2024-02-29 8399811 2024-02-29 8399811 bus:OrdinaryShareClass1 2024-02-29 8399811 bus:OrdinaryShareClass2 2024-02-29 8399811 bus:OrdinaryShareClass3 2024-02-29 8399811 core:CurrentFinancialInstruments 2024-02-29 8399811 core:CurrentFinancialInstruments core:WithinOneYear 2024-02-29 8399811 core:FurnitureFittings 2024-02-29 8399811 core:MotorVehicles 2024-02-29 8399811 core:PlantMachinery 2024-02-29 8399811 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2024-02-29 8399811 1 2024-02-29 8399811 1 2023-03-01 2024-02-29 8399811 2023-02-28 8399811 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2023-02-28 8399811 1 2023-02-28 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 8399811

The Stress and Trauma Centre Ltd
Unaudited Filleted Abridged Financial Statements
for the Year Ended 28 February 2025

The Stress and Trauma Centre Ltd

(Registration number: 8399811)
Abridged Balance Sheet as at 28 February 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 24,519 | 36,494
Other financial assets | 5 | 752,500 | -
|  | 777,019 | 36,494
Current assets |  |  |
Debtors |  | 251,342 | 475,304
Cash at bank and in hand |  | 469,525 | 1,093,063
|  | 720,867 | 1,568,367
Prepayments and accrued income |  | 42,510 | 1,410
Creditors: Amounts falling due within one year |  | (45,309) | (116,092)
Net current assets |  | 718,068 | 1,453,685
Total assets less current liabilities |  | 1,495,087 | 1,490,179
Provisions for liabilities |  | (6,130) | (9,123)
Accruals and deferred income |  | (8,779) | (2,779)
Net assets |  | 1,480,178 | 1,478,277
Capital and reserves |  |  |
Called up share capital | 6 | 103 | 103
Retained earnings |  | 1,480,075 | 1,478,174
Shareholders' funds |  | 1,480,178 | 1,478,277

For the financial year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

The Stress and Trauma Centre Ltd

(Registration number: 8399811)
Abridged Balance Sheet as at 28 February 2025

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 4 November 2025 and signed on its behalf by:

......................................... Mr Matthew Wesson Director

The Stress and Trauma Centre Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 28 February 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
8 The Dale
Tiverton
Cheshire
CW6 9ND
England

These financial statements were authorised for issue by the Board on 4 November 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

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.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

The Stress and Trauma Centre Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 28 February 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Motor Vehicles | 25% Straight Line
Furniture,Fittings and Equipment | 25% Straight Line
Plant and Machinery | 25% Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

The Stress and Trauma Centre Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 28 February 2025

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 2).

The Stress and Trauma Centre Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 28 February 2025

4 | Tangible assets

| Fixtures and fittings £ | Plant and machinery £ | Motor vehicles £ | Total £
Cost or valuation
At 1 March 2024 | 14,134 | 1,180 | 64,176 | 79,490
Additions | 1,166 | - | - | 1,166
Disposals | - | - | (22,491) | (22,491)
At 28 February 2025 | 15,300 | 1,180 | 41,685 | 58,165
Depreciation
At 1 March 2024 | 9,789 | 295 | 32,912 | 42,996
Charge for the year | 2,424 | 295 | 10,422 | 13,141
Eliminated on disposal | - | - | (22,491) | (22,491)
At 28 February 2025 | 12,213 | 590 | 20,843 | 33,646
Carrying amount
At 28 February 2025 | 3,087 | 590 | 20,842 | 24,519
At 29 February 2024 | 4,345 | 885 | 31,264 | 36,494

5 | Other financial assets (current and non-current)

| Financial assets at fair value through profit and loss £ | Financial assets at cost less impairment £ | Total £
Non-current financial assets
Cost or valuation
Additions | 250,000 | 502,500 | 752,500
At 28 February 2025 | 250,000 | 502,500 | 752,500
Impairment
Carrying amount
At 28 February 2025 | 250,000 | 502,500 | 752,500

The Stress and Trauma Centre Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 28 February 2025

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary A Shares of £1 each | 2 | 2 | 2 | 2
Ordinary B Shares of £1 each | 100 | 100 | 100 | 100
Ordinary C Shares of £1 each | 1 | 1 | 1 | 1
| 103 | 103 | 103 | 103

7 | Related party transactions

Transactions with directors

2025 | At 1 March 2024 £ | Repayments by director £ | At 28 February 2025 £
Directors Loan | 118,576 | (118,576) | -

2024 | At 1 March 2023 £ | Advances to director £ | Repayments by director £ | At 29 February 2024 £
Directors Loan | 6,532 | 118,576 | (6,532) | 118,576

Directors' remuneration

The directors' remuneration for the year was as follows:

| 2025 £ | 2024 £
Remuneration | 25,140 | 25,140
Contributions paid to money purchase schemes | 120,000 | 114,900
| 145,140 | 140,040

Loans to related parties

The Stress and Trauma Centre Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 28 February 2025

2025 | Entities with joint control or significant influence £ | Total £
At start of period | 225,000 | 225,000
At end of period | 225,000 | 225,000

2024 | Entities with joint control or significant influence £ | Total £
At start of period | 225,000 | 225,000
At end of period | 225,000 | 225,000

Terms of loans to related parties

Loan to Lochsons Limited no interest chargeable.
Directors Loan - interest charged at the HMRC official rate. Loan repayable on demand.

8 | Off-balance sheet arrangements

Operating Lease -electric car hire
The Company entered into a 3 year operating lease for an electric car in this financial year. Payments in respect of this lease included in the accounts are £8,451 ( prior year £0. ) Payments due within one year £14,487 ( prior year £0. ) Payments due one to five years £20,524 ( prior year £0.)