Empathena Ltd - Accounts

Empathena Ltd
Contents Page
For the Period 11 March 2025 to 31 March 2026

Company information	1
Director's report	2
Statement of financial position	3
Notes to the financial statements	4

Empathena Ltd
Company Information
For the Period 11 March 2025 to 31 March 2026

Director	Alina Elena Apostol
Registered Number	16306884
Registered Office	65 Peach Street Wokingham Berkshire United Kingdom RG40 1XP

1

Empathena Ltd
Director's Report
For the Period 11 March 2025 to 31 March 2026

Director's report and financial statements

The director presents her annual report and the financial statements for the period ended 31 March 2026

Principal activities

The companys principal activity during the period was that of human health activities and clinical psychology practice.

Director

The director who served the company throughout the period was as follows:

Alina Elena Apostol

On behalf of the board.

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Alina Elena Apostol
Director

Date approved: 18 May 2026

2

Empathena Ltd
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £
Fixed assets
Tangible fixed assets	3	1,623
		1,623
Current assets
Debtors	4	851
Cash at bank and in hand		12,983
		13,834
Creditors: amount falling due within one year	5	(2,765)
Net current assets		11,069

Total assets less current liabilities		12,692
Provisions for liabilities	6	(308)
Net assets		12,384

Capital and reserves
Called up share capital		1
Profit and loss account		12,383
Shareholders' funds		12,384

For the period ended 31 March 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 period in question in accordance with section 476.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 18 May 2026 and were signed by:

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Alina Elena Apostol
Director

3

Empathena Ltd
Notes to the Financial Statements
For the Period 11 March 2025 to 31 March 2026

General Information

Empathena Ltd is a private company, limited by shares, registered in England and Wales, registration number 16306884, registration address 65 Peach Street, Wokingham, Berkshire, United Kingdom, RG40 1XP.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

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

Pension costs and other post-retirement benefits

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.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

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

Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.

Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings	25% Reducing Balance
Computer Equipment	33.33% Straight Line

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the period was 0.

3.

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Computer Equipment	Total
	£	£	£
At 11 March 2025	-	-	-
Additions	1,148	729	1,877
Disposals	-	-	-
At 31 March 2026	1,148	729	1,877
Depreciation
At 11 March 2025	-	-	-
Charge for period	218	36	254
On disposals	-	-	-
At 31 March 2026	218	36	254
Net book values
Closing balance as at 31 March 2026	930	693	1,623
Opening balance as at 11 March 2025	-	-	-

4.

Debtors: amounts falling due within one year

	2026 £
Trade Debtors	410
Prepayments & Accrued Income	440
Directors' Current Accounts	1
	851

5.

Creditors: amount falling due within one year

	2026 £
Social Security and Other Taxes	2,765
	2,765

6.

Provisions for liabilities

	2026 £
Deferred Tax	308
	308

4

Registered Number: 16306884
England and Wales
EMPATHENA LTD

Unaudited Financial Statements

Period of accounts Start date: 11 March 2025 End date: 31 March 2026