REGISTERED NUMBER: 14973299 (England and Wales)

Unaudited Financial Statements

for the Period 1 July 2024 to 31 December 2025

for

Community Assessment Therapy Services

Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr S R Zeitlin

Mrs T C Filer

Ms H E Harris

REGISTERED OFFICE:

Unit 3, The Old Cow Barn,

Earsham Hall

Earsham

Bungay

Suffolk

NR35 2AN

REGISTERED NUMBER:

14973299 (England and Wales)

ACCOUNTANTS:

Amherst Accountancy

Room 2

1st Floor

7 Bligh's Walk

Sevenoaks

Kent

TN13 1DB

FIXED ASSETS

Tangible assets

4

3,306

-

CURRENT ASSETS

Debtors

5

17,629

46,099

Cash at bank

9,755

47,848

27,384

93,947

CREDITORS

Amounts falling due within one year

6

22,293

67,124

NET CURRENT ASSETS

5,091

26,823

TOTAL ASSETS LESS CURRENT LIABILITIES

8,397

26,823

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

8,395

26,821

SHAREHOLDERS' FUNDS

8,397

26,823

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 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 21 May 2026 and were signed on its behalf by:

Mrs T C Filer - Director

Dr S R Zeitlin - Director

1.	STATUTORY INFORMATION

Community Assessment Therapy Services Ltd 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Taxation for the period 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 or deferred taxation assets and liabilities are not discounted.

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.

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 period 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

5,858

At 31 December 2025

5,858

DEPRECIATION

Charge for period

2,552

At 31 December 2025

2,552

NET BOOK VALUE

At 31 December 2025

3,306

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

30.6.24

£

£

Trade debtors

14,749

42,845

Other debtors

2,880

3,254

17,629

46,099

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

30.6.24

£

£

Amounts owed to group undertakings

-

42,333

Taxation and social security

17,204

20,553

Other creditors

5,089

4,238

22,293

67,124