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Registrar

Registration number: 10456720

Crosspath Care Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 November 2025

Crosspath Care Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

Crosspath Care Ltd

Company Information

Directors | G L Caprioli-Blake G W T Caprioli-Blake

Registered office | Suite 9 Blackwell House Coggeshall Road Earls Colne Essex CO6 2JX

Bankers | HSBC Great Square Braintree Essex CM7 7UE

Accountants | Lambert Chapman LLP Chartered accountants 3 Warners Mill Silks Way Braintree Essex CM7 3GB

Crosspath Care Ltd

(Registration number: 10456720)
Balance Sheet as at 30 November 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 51,815 | 64,264
Current assets |  |  |
Debtors | 5 | 199,806 | 205,375
Cash at bank and in hand |  | 22,553 | 60,577
|  | 222,359 | 265,952
Creditors: Amounts falling due within one year | 6 | (73,113) | (108,197)
Net current assets |  | 149,246 | 157,755
Total assets less current liabilities |  | 201,061 | 222,019
Creditors: Amounts falling due after more than one year | 6 | (25,940) | (29,895)
Provisions for liabilities |  | (12,009) | (2,581)
Net assets |  | 163,112 | 189,543
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | 163,012 | 189,443
Shareholders' funds |  | 163,112 | 189,543

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.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 20 August 2026 and signed on its behalf by:

G L Caprioli-Blake
Director

Crosspath Care Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office and principal place of business is: Suite 9, Blackwell House, Coggeshall Road, Earls Colne, Essex, CO6 2JX.

These financial statements were authorised for issue by the Board on 20 August 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.
These financial statements are presented in Sterling (£), which is the company's functional currency.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of care services. Turnover is shown net of returns, rebates and discounts.
Grant income, including government grants, are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.
Grants relating to turnover are recognised as income over the periods when the related costs are incurred.

Tax

Current Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary material differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation.

Crosspath Care Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, over their useful lives, as follows:

Asset class | Depreciation method and rate
Motor vehicles | 25% Reducing balance basis
Office equipment | 33% Straight line basis
Other tangible assets | 10% Straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Crosspath Care Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 47 (2024 - 53).

4 | Tangible assets

| Office equipment £ | Motor vehicles £ | Other tangible assets £ | Total £
Cost or valuation
At 1 December 2024 | 24,408 | 69,580 | 3,100 | 97,088
Additions | 5,726 | - | - | 5,726
At 30 November 2025 | 30,134 | 69,580 | 3,100 | 102,814
Depreciation
At 1 December 2024 | 17,980 | 13,992 | 853 | 32,825
Charge for the year | 3,967 | 13,897 | 310 | 18,174
At 30 November 2025 | 21,947 | 27,889 | 1,163 | 50,999
Carrying amount
At 30 November 2025 | 8,187 | 41,691 | 1,937 | 51,815
At 30 November 2024 | 6,428 | 55,588 | 2,248 | 64,264

5 | Debtors

| Note | 2025 £ | 2024 £
Trade debtors |  | 95,751 | 102,528
Other debtors |  | 468 | 468
Directors loan | 9 | 3,657 | -
Prepayments and accrued income |  | 99,930 | 102,379
|  | 199,806 | 205,375

Crosspath Care Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 8,435 | 11,808
Trade creditors |  | 11,668 | 6,135
Other creditors |  | 2,824 | 6,870
Corporation tax |  | 31,377 | 55,691
Taxation and social security |  | 15,131 | 11,797
Accruals and deferred income |  | 3,678 | 15,896
|  | 73,113 | 108,197

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £8,435 (2024 - £11,808).

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | 25,940 | 29,895

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £25,940 (2024 - £29,895).

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary 0.01 of £0.01 each | 10,000 | 100 | 10,000 | 100

Crosspath Care Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

8 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Hire purchase contracts | 8,435 | 11,808

Non-current loans and borrowings

| 2025 £ | 2024 £
Hire purchase contracts | 25,940 | 29,895

9 | Related party transactions

Transactions with directors

2025 | At 1 December 2024 £ | Advances to director £ | Repayments by director £ | At 30 November 2025 £
| - | 3,657 | - | 3,657