Inclusive Children's Therapy Services Li - Accounts to registrar (filleted)

REGISTERED NUMBER: 09687524 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

INCLUSIVE CHILDREN'S THERAPY SERVICES

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTOR:

Miss K Holdback

REGISTERED OFFICE:

1&2 Mercia Business Village

Torwood Close

Westwood Business Park

Coventry

West Midlands

CV4 8HX

REGISTERED NUMBER:

09687524 (England and Wales)

ACCOUNTANTS:

Armstrongs

Chartered Accountants and Tax Advisers

1 & 2 Mercia Village

Torwood Close

Westwood Business Park

Coventry

West Midlands

CV4 8HX

FIXED ASSETS

Tangible assets

4

2,136

2,217

CURRENT ASSETS

Debtors

5

26,795

17,942

Cash at bank

24,772

33,699

51,567

51,641

CREDITORS

Amounts falling due within one year

6

14,769

12,975

NET CURRENT ASSETS

36,798

38,666

TOTAL ASSETS LESS CURRENT
LIABILITIES

38,934

40,883

PROVISIONS FOR LIABILITIES

405

421

NET ASSETS

38,529

40,462

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

7

38,429

40,362

SHAREHOLDERS' FUNDS

38,529

40,462

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 October 2025 and were signed by:

Miss K Holdback - Director

1.	STATUTORY INFORMATION

Inclusive Children's Therapy Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1 September 2024

4,584

4,116

8,700

Additions

-

630

At 31 August 2025

4,584

4,746

9,330

DEPRECIATION

At 1 September 2024

3,545

2,938

6,483

Charge for year

259

452

711

At 31 August 2025

3,804

3,390

7,194

NET BOOK VALUE

At 31 August 2025

780

1,356

2,136

At 31 August 2024

1,039

1,178

2,217

5.

DEBTORS

2025

2024

£

Amounts falling due within one year:

Trade debtors

16,795

7,942

Amounts falling due after more than one year:

Other debtors

10,000

Aggregate amounts

26,795

17,942

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

-

333

Corporation tax

8,240

5,863

Social security and other taxes

97

76

Wages payable

529

-

Directors' current accounts

105

15

Accruals and deferred income

5,798

6,688

14,769

12,975

7.

RESERVES

Retained

earnings

£

At 1 September 2024

40,362

Profit for the year

34,985

Dividends

(36,918

)

At 31 August 2025

38,429

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Inclusive Children's Therapy Services Limited for the year ended 31 August 2025 which comprise the Income Statement, Balance Sheet and the related notes 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 in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Inclusive Children's Therapy Services Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Inclusive Children's Therapy Services Limited and state those matters that we have agreed to state to the director of Inclusive Children's Therapy Services Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Inclusive Children's Therapy Services Limited and its director for our work or for this report.

It is your duty to ensure that Inclusive Children's Therapy Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Inclusive Children's Therapy Services Limited. You consider that Inclusive Children's Therapy Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Inclusive Children's Therapy Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Armstrongs

Chartered Accountants and Tax Advisers

1 & 2 Mercia Village

Torwood Close

Westwood Business Park

Coventry

West Midlands

CV4 8HX

24 October 2025