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Company Registration No. 12603204 (England and Wales)
Face2Face Counselling Services Limited Unaudited accounts for the year ended 31 May 2025
Face2Face Counselling Services Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Face2Face Counselling Services Limited Company Information for the year ended 31 May 2025
Director
JACKSON, Forrest Dwayne
Company Number
12603204 (England and Wales)
Registered Office
63-64 Margaret Street, LONDON W1W 8SW ENGLAND
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Face2Face Counselling Services Limited Statement of financial position as at 31 May 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
3,671
1,143
Current assets
Debtors
5
29,163
36,180
Creditors: amounts falling due within one year
6
(11,467)
(19,698)
Net current assets
17,696
16,482
Net assets
21,367
17,625
Capital and reserves
Called up share capital
100
100
Profit and loss account
21,267
17,525
Shareholders' funds
21,367
17,625
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 25 February 2026 and were signed on its behalf by
JACKSON, Forrest Dwayne Director Company Registration No. 12603204
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Face2Face Counselling Services Limited Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
Face2Face Counselling Services Limited is a private company, limited by shares, registered in England and Wales, registration number 12603204. The registered office is 63-64 Margaret Street,, LONDON, W1W 8SW, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% on straight line
Impairment of fixed assets
At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs. Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease. Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.
Cash at bank and in hand
Cash at bank and in hand are basic financial assets and included cash in hand, deposit held at call with banks, other short- term liquid investments with original maturities of three months or less, and bank overdrafts.
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Face2Face Counselling Services Limited Notes to the Accounts for the year ended 31 May 2025
Financial instruments
The company has elected to apply the provision of Section 11'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues of FRS102 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. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at market rate of interest. Financial assets classified as receivable within one year are not amortised.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
Taxation
The 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 net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.
4
Tangible fixed assets
Fixtures & fittings
£
Cost or valuation
At cost
At 1 June 2024
4,575
Additions
4,897
At 31 May 2025
9,472
Depreciation
At 1 June 2024
3,432
Charge for the year
2,369
At 31 May 2025
5,801
Net book value
At 31 May 2025
3,671
At 31 May 2024
1,143
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Face2Face Counselling Services Limited Notes to the Accounts for the year ended 31 May 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Accrued income and prepayments
8,333
-
Other debtors
20,730
36,080
29,063
36,080
Amounts falling due after more than one year
Other debtors
100
100
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
1,895
402
Taxes and social security
1,839
4,137
Other creditors
1,600
1,507
Loans from directors
4,258
3,458
Accruals
1,875
10,194
11,467
19,698
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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