Company registration number 07853544 (England and Wales)
COMPASS RESOLUTION LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
COMPASS RESOLUTION LTD
COMPANY INFORMATION
Director
Mr J E Hind
Company number
07853544
Registered office
Melrose House
Pynes Hill
Rydon Lane
Exeter
Devon
EX2 5AZ
Accountants
Streets Bush Limited
Melrose House
Pynes Hill
Rydon Lane
Exeter
Devon
EX2 5AZ
COMPASS RESOLUTION LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
COMPASS RESOLUTION LTD
BALANCE SHEET
AS AT
30 NOVEMBER 2025
30 November 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
4,560
5,458
Current assets
Debtors
4
1,063
41,704
Cash at bank and in hand
179,069
157,486
180,132
199,190
Creditors: amounts falling due within one year
5
(26,113)
(40,564)
Net current assets
154,019
158,626
Total assets less current liabilities
158,579
164,084
Provisions for liabilities
(260)
(37)
Net assets
158,319
164,047
Capital and reserves
Called up share capital
100
100
Retained earnings
158,219
163,947
Total equity
158,319
164,047

The director of the company has elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

COMPASS RESOLUTION LTD
BALANCE SHEET (CONTINUED)
AS AT
30 NOVEMBER 2025
30 November 2025
- 2 -
The financial statements were approved and signed by the director and authorised for issue on 31 March 2026
Mr J E Hind
Director
Company Registration No. 07853544
COMPASS RESOLUTION LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 3 -
1
Accounting policies
Company information

Compass Resolution Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Melrose House, Pynes Hill, Rydon Lane, Exeter, Devon, EX2 5AZ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings
Straight line over 10 years
Fixtures and fittings
Straight line over 5 years
Computers
Straight line over 3 years
Computer software
Straight line over 3 years

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

COMPASS RESOLUTION LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
1
Accounting policies
(Continued)
- 4 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement 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.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.5
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
COMPASS RESOLUTION LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 5 -
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Computer software
Total
£
£
£
£
Cost
At 1 December 2024
20,524
12,200
4,620
37,344
Additions
-
0
1,296
586
1,882
At 30 November 2025
20,524
13,496
5,206
39,226
Depreciation and impairment
At 1 December 2024
15,226
12,041
4,620
31,887
Depreciation charged in the year
2,052
532
195
2,779
At 30 November 2025
17,278
12,573
4,815
34,666
Carrying amount
At 30 November 2025
3,246
923
391
4,560
At 30 November 2024
5,299
159
-
0
5,458
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
-
0
1,176
Other debtors
1,063
40,528
1,063
41,704
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
2,537
779
Taxation and social security
20,419
36,718
Other creditors
3,157
3,067
26,113
40,564
COMPASS RESOLUTION LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 6 -
6
Directors' transactions

At the year end, the director's owed the company £846 (202 4: £39,726). There are no fixed terms of repayment and interest has been charged at the official rate. The loan was repaid within three months of the year-end.

2025-11-30 2024-12-01 false false false 31 March 2026 CCH Software CCH Accounts Production 2025.300 The principal activity in the year was providing family mediation services.
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