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REGISTERED NUMBER: 09528497 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 March 2026 |

| for |

| Context Health Limited |

Context Health Limited (Registered number: 09528497)

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Context Health Limited

Company Information

for the Year Ended 31 March 2026

| DIRECTOR: | R Thilagarajah

| REGISTERED OFFICE: | The Old Chapel

| 33 Church Street

| Coggeshall

| Colchester

| Essex

| CO6 1TX

| REGISTERED NUMBER: | 09528497 (England and Wales)

| ACCOUNTANTS: | APT

| 44 The Pantiles

| Tunbridge Wells

| Kent

| TN2 5TN

Context Health Limited (Registered number: 09528497)

Balance Sheet

31 March 2026

| 31.3.26 | 31.3.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 10,431 |  | 13,839 |  |

Investments | 5 | 100 |  | 100 |  |

10,531 |  | 13,939 |  |

CURRENT ASSETS

Debtors | 6 | 333,207 |  | 336,151 |  |

Cash at bank | 5,627 |  | 6,050 |  |

338,834 |  | 342,201 |  |

CREDITORS

Amounts falling due within one year | 7 | 573,907 |  | 922,126 |  |

NET CURRENT LIABILITIES | (235,073 | ) | (579,925 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (224,542 | ) | (565,986 | ) |

CAPITAL AND RESERVES

Called up share capital | 804 |  | 804 |  |

Capital redemption reserve | 8 | 629 |  | 629 |  |

Retained earnings | 8 | (225,975 | ) | (567,419 | ) |

SHAREHOLDERS' FUNDS | (224,542 | ) | (565,986 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Context Health Limited (Registered number: 09528497)

Balance Sheet - continued

31 March 2026

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 July 2026 and were signed by:

R Thilagarajah - Director

Context Health Limited (Registered number: 09528497)

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| Context Health 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.

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.

| The functional and presentational currency of the company is pounds sterling. Monetary amounts in these financial statements are rounded to the nearest £1, except where otherwise indicated.

| Going concern

| After reviewing the company's forecasts and projections, the members have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

| Significant judgements and estimates

| Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed. Where amounts are received in advance the recognition is deferred until such a time that the above conditions have been met.

| Tangible fixed assets

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

| Plant and machinery etc | - | 20% on cost

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

Context Health Limited (Registered number: 09528497)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| Investments

| Investments are shown at fair value or where fair value cannot be readily ascertained at cost less impairment. Any aggregate or surplus arising from changes in fair value is recognised through profit and loss.

| Financial instruments

| Basic financial assets, including trade and other receivables and cash and bank balances are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| Such assets are subsequently carried at amortised cost, using the effective interest rate method.

| Basic financial liabilities including trade and other payables are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 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.

Context Health Limited (Registered number: 09528497)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| Provision for liabilities

| Provisions are recognised when the company has a present obligation (legal or constructive) as a result of a past event, it is probable that the company will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation.

| The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

| Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value using a pre-tax discount rate. The unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

| Dividend

| Dividends are recognised as liabilities once they are no longer at the discretion of the company.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2025 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2025 | 28,034 |  |

| Additions | 1,269 |  |

| At 31 March 2026 | 29,303 |  |

| DEPRECIATION

| At 1 April 2025 | 14,195 |  |

| Charge for year | 4,677 |  |

| At 31 March 2026 | 18,872 |  |

| NET BOOK VALUE

| At 31 March 2026 | 10,431 |  |

| At 31 March 2025 | 13,839 |  |

Context Health Limited (Registered number: 09528497)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 100 |  |

| NET BOOK VALUE

| At 31 March 2026 | 100 |  |

| At 31 March 2025 | 100 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.26 |  | 31.3.25

£ | £ |

| Amounts owed by group undertakings | 11,150 |  | 12,516 |  |

| Other debtors | 14,604 |  | 11,741 |  |

| VAT | 12,453 |  | 16,894 |  |

| Prepayments and accrued income | 295,000 |  | 295,000 |  |

333,207 |  | 336,151 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.26 |  | 31.3.25

£ | £ |

| Trade creditors | 1,155 |  | 4,700 |  |

| Taxation and social security | 401 |  | 401 |  |

| Other creditors | 572,351 |  | 917,025 |  |

573,907 |  | 922,126 |  |

8. | RESERVES

| Capital |

| Retained |  | redemption |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 April 2025 | (567,419 | ) | 629 |  | (566,790 | ) |

| Profit for the year | 341,444 |  | 341,444 |  |

| At 31 March 2026 | (225,975 | ) | 629 |  | (225,346 | ) |

Context Health Limited (Registered number: 09528497)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

9. | RELATED PARTY DISCLOSURES

| As at 31 March 2026 £504,760 (2025: £849,934) was owed to a company controlled by key management personnel. The loan is interest free, repayable on demand and included in other creditors.

| As at 31 March 2026 £11,150 (2025: £12,516) was owed from a company connected to key management personnel. The loan is interest free, repayable on demand and included in group debtors.

| As at 31 March 2026 £30,000 (2025: £30,000) was owed to individuals connected to key management personnel. The loans are interest free, repayable on demand and included in other creditors.

| During the period under review, clinical services totalling £295,000 (2025: £295,000) were charged to a company controlled by key management personnel, which are included within prepayments and accrued income at the period end.

| During the period under review, licence fees of £24,000 (2025: £24,000) were charged by an entity connected with key management personnel, which are included within accruals at the period end.