The Theraplay UK Organisation Ltd

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2—3

Registered number: 12543244

		2026		2025
	Notes	£	£	£	£
CURRENT ASSETS
Stocks		950		600
Debtors	4	15,354		29,187
Cash at bank and in hand		169,708		159,554

		186,012		189,341
Creditors: Amounts Falling Due Within One Year	5	(20,440 )		(41,795 )

NET CURRENT ASSETS (LIABILITIES)			165,572		147,546

TOTAL ASSETS LESS CURRENT LIABILITIES			165,572		147,546

NET ASSETS			165,572		147,546

Income Statement			165,572		147,546

MEMBERS' FUNDS			165,572		147,546

For the year ending 31 March 2026 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

The financial statements were approved by the board of directors on 19 June 2026 and were signed on its behalf by:

Dr A F Taylor

Director

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

The Theraplay UK Organisation Ltd is a private company, limited by guarantee, incorporated in England & Wales, registered number 12543244 . The registered office is Kilverts School Clyro, Hay-On-Wye, Hereford, HR3 5SB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

There have been no material departures from those standards.

The accounts are presented in £ sterling.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover comprises the invoiced value of goods and services sold during the year, excluding any value added tax, and net of trade discounts, where applicable. The company's policy is to recognise a sale when substantively all the risks and rewards in connection with the goods and services have passed to the buyer, the benefit is vitually certain, and when it can be measured with sufficient reliability. Turnover also includes the value of any unbilled work at the year end, where a right to consideration exists.

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and - where material - an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating surplus.

2.6. Taxation

The corporation tax expense represents the sum of the tax currently payable and any movement on deferred tax.

Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.

Deferred tax assets arising from unused trading losses are only recognised in the accounts when it is virtually certain that there will be future trading profits against which the unused losses can be set.

Deferred tax assets and liabilities are not discounted.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the Income Statement as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 4)

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The Theraplay UK Organisation Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	13,489	28,454
Prepayments and accrued income	1,865	733

	15,354	29,187

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	28	4,874
Corporation tax	4,228	11,820
Accruals and deferred income	16,184	25,101

	20,440	41,795

6. Related Party Transactions

Transactions with directors

At the balance sheet date, the company was owed £Nil from its directors (2025: £75).

During the year, the company incurred costs of £21,364 (2025: £42,527) for professional services provided by the directors, and £Nil (2025: £10,507) for services provided by the companies that they control.

During the year, the company incurred costs for royalties payable to its directors of £1,152 (2025: £2,130).

During the year, the company recorded turnover of £Nil (2025: £8,775) in respect of sales made to its directors, and £6,619 (2025: £7,105) in respect of sales made to companies that the directors control. Of the £6,619, £2,550 related to events after the balance sheet date, and has therefore been deferred; that related party balance appears within 'Creditors: Amounts falling due within one year'.

7. Company limited by guarantee

The company is limited by guarantee and has no share capital.

The liability of each member is limited to £1, being the amount that each member undertakes to contribute to the assets of the company, in the event of its being wound up, whilst he or she is a member, or within one year of ceasing to be a member.

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