Registration number: 14854733

Crossroads Therapy Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 5

Crossroads Therapy Limited

(Registration number: 14854733)
Balance Sheet as at 31 May 2026

	Note	2026 £	2025 £
Fixed assets
Intangible assets	4	1,200	1,800
Tangible assets	5	756	1,340
		1,956	3,140
Current assets
Debtors	6	16,202	2,312
Cash at bank and in hand		1,969	10,583
		18,171	12,895
Creditors: Amounts falling due within one year	7	(16,106)	(10,280)
Net current assets		2,065	2,615
Total assets less current liabilities		4,021	5,755
Provisions for liabilities		(144)	(255)
Net assets		3,877	5,500
Capital and reserves
Called up share capital		100	100
Retained earnings		3,777	5,400
Shareholders' funds		3,877	5,500

For the financial year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges her 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 16 September 2026
 

......................................... G L Shaw Director

Crossroads Therapy Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026

1	General information

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

The address of its registered office is:
36 Southfield
Southwick
Trowbridge
Wiltshire
BA14 9PW

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 except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, 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.

Crossroads Therapy Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% per annum on cost

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	20% per annum on cost

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

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

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Crossroads Therapy Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable 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.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 June 2025	3,000	3,000
At 31 May 2026	3,000	3,000
Amortisation
At 1 June 2025	1,200	1,200
Amortisation charge	600	600
At 31 May 2026	1,800	1,800
Net book value
At 31 May 2026	1,200	1,200
At 31 May 2025	1,800	1,800

Crossroads Therapy Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 June 2025	2,334	2,334
At 31 May 2026	2,334	2,334
Depreciation
At 1 June 2025	994	994
Charge for the year	584	584
At 31 May 2026	1,578	1,578
Net book value
At 31 May 2026	756	756
At 31 May 2025	1,340	1,340

6

Debtors

	2026 £	2025 £
Trade debtors	16,202	2,312
	16,202	2,312

7

Creditors

Amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	13,214	8,730
Accruals and deferred income	1,229	1,153
Loan from director	1,663	397
	16,106	10,280