REGISTERED NUMBER: 03642691 (England and Wales)

CONTEXT GROUP LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr P T Knight

Miss H J Fisher

Miss C E Smith

Mrs S N Wratten

REGISTERED OFFICE:

Second Floor

34 Lime Street

London

EC3M 7AT

REGISTERED NUMBER:

03642691 (England and Wales)

ACCOUNTANTS:

Carston ETL

Chartered Accountants

Second Floor

34 Lime Street

London

EC3M 7AT

FIXED ASSETS

Tangible assets

4

5,456

8,030

CURRENT ASSETS

Debtors

5

210,780

218,733

Prepayments and accrued income

1,799

2,827

Cash at bank

415,558

589,425

628,137

810,985

CREDITORS

Amounts falling due within one year

6

105,805

156,672

NET CURRENT ASSETS

522,332

654,313

TOTAL ASSETS LESS CURRENT LIABILITIES

527,788

662,343

PROVISIONS FOR LIABILITIES

(1,228

)

(1,841

)

ACCRUALS AND DEFERRED INCOME

(8,604

)

(10,089

)

NET ASSETS

517,956

650,413

CAPITAL AND RESERVES

Called up share capital

7

1,001

1,001

Share premium

18,778

18,778

Capital redemption reserve

222

222

Retained earnings

497,955

630,412

SHAREHOLDERS' FUNDS

517,956

650,413

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10th December 2025 and were signed on its behalf by:

Mrs S N Wratten - Director

1.	STATUTORY INFORMATION

Context Group Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Revenue recognition

Turnover represents income recognised in respect of services provided during the year, excluding value added tax.

Services provided but which had not yet been billed at the balance sheet date have been recognised as revenue. Revenue recognition in this manner is based on an assessment of the fair value of the services provided at the balance sheet date where there exists an agreed right to receive consideration for work undertaken. Accrued income is included in the financial statements as a current asset.

Tangible fixed assets

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on a straight line basis at rates of 20 - 33% per annum or over the lifetime of the lease.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash generating unit to which the asset belongs.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Current and deferred taxation assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Foreign currencies

Transactions in currencies, other than the functional currency of the company, are recorded at the rate of exchange on the date the transaction occured. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non monetary items that are measured at historic cost in a foreign currency are not retranslated.

Employee benefit costs

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and demand deposits available at the balance sheet date, as adjusted for outstanding lodgments and payments due for presentation. Amounts held in foreign currencies are translated into sterling in accordance with the accounting policy 'Foreign currencies'.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1st April 2024

6,450

18,520

24,970

Additions

1,146

1,795

2,941

At 31st March 2025

7,596

20,315

27,911

DEPRECIATION

At 1st April 2024

6,009

10,931

16,940

Charge for year

385

5,130

5,515

At 31st March 2025

6,394

16,061

22,455

NET BOOK VALUE

At 31st March 2025

1,202

4,254

5,456

At 31st March 2024

441

7,589

8,030

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

172,153

181,863

Other debtors

38,627

36,870

210,780

218,733

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

5,388

30,255

Taxation and social security

95,041

123,924

Other creditors

5,376

2,493

105,805

156,672

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,001

B Ordinary

£1

1,001

1,001