Clear Pathway Care Ltd - Filleted accounts

Registered number

11106835

Clear Pathway Care Ltd

Filleted Accounts

31 December 2025

Clear Pathway Care Ltd
Registered number:		11106835
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		449			2,847

Current assets
Debtors	4	107,192			95,061
Cash at bank and in hand		72,864			30,675
		180,056			125,736

Creditors: amounts falling due within one year	5	(56,098)			(33,739)

Net current assets			123,958			91,997

Total assets less current liabilities			124,407			94,844

Creditors: amounts falling due after more than one year	6		-			(4,166)



Net assets			124,407			90,678

Capital and reserves
Called up share capital			102			102
Profit and loss account	7		124,305			90,576

Shareholders' funds			124,407			90,678

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr J Worthy
Director
Approved by the board on 23 July 2026

Clear Pathway Care Ltd
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment	over 4 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price).

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		16		17


3	Tangible fixed assets
					Fixtures fittings and equipment
£
	Cost
	At 1 January 2025				19,572
	At 31 December 2025				19,572

	Depreciation
	At 1 January 2025				16,725
	Charge for the year				2,398
	At 31 December 2025				19,123

	Net book value
	At 31 December 2025				449
	At 31 December 2024				2,847


4	Debtors		2025		2024
£				£

	Loan		48,500		50,000
	Accrued income		52,039		35,702
	Other debtors		6,653		9,359
			107,192		95,061


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Bank loan		4,166		10,000
	Directors' loan account		2,004		63
	Taxation and social security costs		22,028		14,218
	Other creditors		27,900		9,458
			56,098		33,739


6	Creditors: amounts falling due after one year		2025		2024
£				£

	Bank loan		-		4,166


7	Profit and loss account		2025		2024
£				£

	At 1 January		90,576		139,567
	Profit for the financial year		33,729		9
	Capital redemption		-		(7,000)
	Dividends		-		-
	At 31 December 2024		124,305		132,576


7	Other information

	Clear Pathway Care Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	1b Parley Road
	Bournemouth
	Dorset
	BH9 3BD