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CONTEXT THERAPY LIMITED

Registered Number
10105035
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2026

CONTEXT THERAPY LIMITED
Company Information
for the year from 1 April 2025 to 31 March 2026

Directors | Dr Carlton Coulter
| Dr Sophie Coulter

Registered Address | 42 High Street Wanstead
| London
| E11 2RJ

Registered Number | 10105035 (England and Wales)

CONTEXT THERAPY LIMITED
Balance Sheet as at
31 March 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 2,360 |  |  |  | 4,720
Tangible assets | 4 |  |  | 979 |  |  |  | 2,021
|  |  |  | 3,339 |  |  |  | 6,741
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 8,301 |  |  |  | 6,570 |  |
Cash at bank and on hand |  | 98,635 |  |  |  | 86,302 |  |
|  | 106,936 |  |  |  | 92,872 |  |
Creditors amounts falling due within one year | 6 | (34,277) |  |  |  | (35,384) |  |
Net current assets (liabilities) |  |  |  | 72,659 |  |  |  | 57,488
Total assets less current liabilities |  |  |  | 75,998 |  |  |  | 64,229
Provisions for liabilities | 7 |  |  | (245) |  |  |  | (505)
Net assets |  |  |  | 75,753 |  |  |  | 63,724
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 300 |  |  |  | 300
Profit and loss account |  |  |  | 75,453 |  |  |  | 63,424
Shareholders' funds |  |  |  | 75,753 |  |  |  | 63,724

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 1 June 2026, and are signed on its behalf by:
Dr Carlton Coulter Director Registered Company No. 10105035

CONTEXT THERAPY LIMITED
Notes to the Financial Statements
for the year ended 31 March 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page. The company was incorporated on 05 April 2016 and commenced trading on 01 April 2022.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Revenue from rendering of services
--- | ---
| Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Deferred tax
--- | ---
| 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.

| Intangible assets
--- | ---
| The acquisition goodwill has been recognised at cost less any impairment losses and being amortised over its useful life of 5 years.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Straight line (years)
| Fixtures and fittings | 4
| Office Equipment | 3

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 1 |  | 1

3. | Intangible assets
--- | ---

|  | Goodwill |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 25 | 11,800 |  | 11,800
| At 31 March 26 | 11,800 |  | 11,800
| Amortisation and impairment
| At 01 April 25 | 7,080 |  | 7,080
| Charge for year | 2,360 |  | 2,360
| At 31 March 26 | 9,440 |  | 9,440
| Net book value
| At 31 March 26 | 2,360 |  | 2,360
| At 31 March 25 | 4,720 |  | 4,720

4. | Tangible fixed assets
--- | ---

|  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 25 | 2,955 |  | 1,453 |  | 4,408
| At 31 March 26 | 2,955 |  | 1,453 |  | 4,408
| Depreciation and impairment
| At 01 April 25 | 1,477 |  | 910 |  | 2,387
| Charge for year | 739 |  | 303 |  | 1,042
| At 31 March 26 | 2,216 |  | 1,213 |  | 3,429
| Net book value
| At 31 March 26 | 739 |  | 240 |  | 979
| At 31 March 25 | 1,478 |  | 543 |  | 2,021

5. | Debtors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 3,801 |  | 2,070
| Other debtors | 4,500 |  | 4,500
| Total | 8,301 |  | 6,570

| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

6. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 383 |  | 368
| Amounts owed to related parties | 15,859 |  | 13,022
| Taxation and social security | 18,035 |  | 21,994
| Total | 34,277 |  | 35,384

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7. | Provisions for liabilities
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 245 |  | 505
| Total | 245 |  | 505