Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-31 2024-12-31 2024-01-01 false The principal activity of the Company continued to be the provision of services to the members of the society toadvance the safe and effective use of therapeutic play, play therapy, creative arts therapies, child counsellingand child psychotherapy.11 1 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04596316 2024-01-01 2024-12-31 04596316 2023-01-01 2023-12-31 04596316 2024-12-31 04596316 2023-12-31 04596316 c:Director1 2024-01-01 2024-12-31 04596316 d:PlantMachinery 2024-01-01 2024-12-31 04596316 d:PlantMachinery 2024-12-31 04596316 d:PlantMachinery 2023-12-31 04596316 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 04596316 d:OfficeEquipment 2024-01-01 2024-12-31 04596316 d:OfficeEquipment 2024-12-31 04596316 d:OfficeEquipment 2023-12-31 04596316 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 04596316 d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 04596316 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-01 2024-12-31 04596316 d:ComputerSoftware 2024-12-31 04596316 d:ComputerSoftware 2023-12-31 04596316 d:CurrentFinancialInstruments 2024-12-31 04596316 d:CurrentFinancialInstruments 2023-12-31 04596316 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 04596316 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 04596316 d:ShareCapital 2024-12-31 04596316 d:ShareCapital 2023-12-31 04596316 d:RetainedEarningsAccumulatedLosses 2024-12-31 04596316 d:RetainedEarningsAccumulatedLosses 2023-12-31 04596316 c:FRS102 2024-01-01 2024-12-31 04596316 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 04596316 c:FullAccounts 2024-01-01 2024-12-31 04596316 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 04596316 d:ComputerSoftware d:OwnedIntangibleAssets 2024-01-01 2024-12-31 04596316 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 04596316 PLAY THERAPY (UK) - THE UNITED KINGDOM SOCIETY FOR PLAY AND CREATIVE ARTS THERAPIES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2024
PLAY THERAPY (UK) - THE UNITED KINGDOM SOCIETY FOR PLAY AND CREATIVE ARTS THERAPIES LIMITED REGISTERED NUMBER: 04596316 BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 4,015 |  | 4,821
Tangible assets | 5 |  | 1,709 |  | 2,672
|  |  | 5,724 |  | 7,493
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 158,317 |  | 183,504 |
Cash at bank and in hand |  | 17,830 |  | 14,190 |
|  | 176,147 |  | 197,694 |
Creditors: amounts falling due within one year | 7 | (261,784) |  | (100,911) |
Net current (liabilities)/assets |  |  | (85,637) |  | 96,783
Total assets less current liabilities |  |  | (79,913) |  | 104,276
Net (liabilities)/assets |  |  | (79,913) |  | 104,276
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | (80,013) |  | 104,176
|  |  | (79,913) |  | 104,276
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PLAY THERAPY (UK) - THE UNITED KINGDOM SOCIETY FOR PLAY AND CREATIVE ARTS THERAPIES LIMITED REGISTERED NUMBER: 04596316 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2024 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. 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. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Mrs M Jephcott
Director
Date: 6 January 2026
The notes on pages 3 to 9 form part of these financial statements. Page 2
PLAY THERAPY (UK) - THE UNITED KINGDOM SOCIETY FOR PLAY AND CREATIVE ARTS THERAPIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
Play Therapy (UK) - The United Kingdom Society For Play and Creative Arts Therapies Limited (04596316) is a private company limited by shares and incorporated in England and Wales. The registered office is The Coach House, Belmont Road, Uckfield, East Sussex, TN22 1BP. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on a going concern basis based on the continued support of the company's creditors and financiers which, in the opinion of the directors, the company has for the foreseeable future. Page 3
PLAY THERAPY (UK) - THE UNITED KINGDOM SOCIETY FOR PLAY AND CREATIVE ARTS THERAPIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 4
PLAY THERAPY (UK) - THE UNITED KINGDOM SOCIETY FOR PLAY AND CREATIVE ARTS THERAPIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.5 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. The estimated useful lives range as follows:
|  |  |  | Development expenditure | - | 10 | years
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% | reducing balance
|  |  |  | Office equipment | - | 25% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Page 5
PLAY THERAPY (UK) - THE UNITED KINGDOM SOCIETY FOR PLAY AND CREATIVE ARTS THERAPIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.10 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Basic financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. Derecognition of financial instruments Derecognition of financial assets Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained. Page 6
PLAY THERAPY (UK) - THE UNITED KINGDOM SOCIETY FOR PLAY AND CREATIVE ARTS THERAPIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.10 | Financial instruments (continued)
Derecognition of financial liabilities Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.
3. | Employees
| The average monthly number of employees, including directors, during the year was 11 (2023 - 1).
4. | Intangible assets
|  | Computer software
|  | £
| Cost |
| At 1 January 2024 | 8,045
| At 31 December 2024 | 8,045
| Amortisation |
| At 1 January 2024 | 3,224
| Charge for the year on owned assets | 806
| At 31 December 2024 | 4,030
| Net book value |
| At 31 December 2024 | 4,015
| At 31 December 2023 | 4,821
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PLAY THERAPY (UK) - THE UNITED KINGDOM SOCIETY FOR PLAY AND CREATIVE ARTS THERAPIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
5. | Tangible fixed assets
|  | Plant and machinery | Office equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 January 2024 | 9,542 | 1,891 | 11,433
| At 31 December 2024 | 9,542 | 1,891 | 11,433
| Depreciation |  |  |
| At 1 January 2024 | 7,578 | 1,183 | 8,761
| Charge for the year on owned assets | 491 | 472 | 963
| At 31 December 2024 | 8,069 | 1,655 | 9,724
| Net book value |  |  |
| At 31 December 2024 | 1,473 | 236 | 1,709
| At 31 December 2023 | 1,964 | 708 | 2,672
6. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | 18,326 | 27,386
| Amounts owed by group undertakings | 124,517 | 133,803
| Prepayments and accrued income | 15,474 | 22,315
|  | 158,317 | 183,504
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PLAY THERAPY (UK) - THE UNITED KINGDOM SOCIETY FOR PLAY AND CREATIVE ARTS THERAPIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade creditors | 914 | 540
| Other creditors | 191,118 | 48,619
| Accruals and deferred income | 69,752 | 51,752
|  | 261,784 | 100,911
8. | Related party transactions
| Included within debtors due within one year is £124,517 (2023 - £133,803) due from companies under common control. This is interest free and repayable on demand. Included within creditors due within one year is £191,118 (2023 - £48,619) due to companies under common control. This is interest free and repayable on demand.
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