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TRENT PSYCHOLOGICAL THERAPY SERVICES LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

TRENT PSYCHOLOGICAL THERAPY SERVICES LTD (REGISTERED NUMBER: 05117697)

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 |

TRENT PSYCHOLOGICAL THERAPY SERVICES LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2026

| DIRECTORS: | P J Krysiak

| Mrs N G Krysiak

| B J Krysiak

| REGISTERED OFFICE: | Anderson House

| Clinton Avenue

| Nottingham

| Nottinghamshire

| NG5 1AW

| REGISTERED NUMBER: | 05117697 (England and Wales)

| ACCOUNTANTS: | Sibbalds Limited

| Chartered Accountants and Business Advisers

| Sixth Floor

| Cavendish Building

| 1 Agard Street

| Derby

| Derbyshire

| DE1 1DZ

TRENT PSYCHOLOGICAL THERAPY SERVICES LTD (REGISTERED NUMBER: 05117697)

BALANCE SHEET

31 MARCH 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | 137,965 |  |

CURRENT ASSETS

Debtors | 5 | 153,206 |  | 1,341,636 |  |

Cash at bank | 958,690 |  | 767,886 |  |

1,111,896 |  | 2,109,522 |  |

CREDITORS

Amounts falling due within one year | 6 | 99,766 |  | 1,137,114 |  |

NET CURRENT ASSETS | 1,012,130 |  | 972,408 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,012,130 |  | 1,110,373 |  |

PROVISIONS FOR LIABILITIES | 8 | - |  | (252,865 | ) |

PENSION ASSET | 136,000 |  | 735,000 |  |

NET ASSETS | 1,148,130 |  | 1,592,508 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 120 |  | 120 |  |

Retained earnings | 1,148,010 |  | 1,592,388 |  |

SHAREHOLDERS' FUNDS | 1,148,130 |  | 1,592,508 |  |

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 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.

TRENT PSYCHOLOGICAL THERAPY SERVICES LTD (REGISTERED NUMBER: 05117697)

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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 July 2026 and were signed on its behalf by:

B J Krysiak - Director

TRENT PSYCHOLOGICAL THERAPY SERVICES LTD (REGISTERED NUMBER: 05117697)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| Trent Psychological 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.

| 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.

| The company opted to decline to bid in the tender process for the Derby and Derbyshire Talking Therapies contract which ended on 30 June 2025 despite being an incumbent provider. This contract represented the vast majority of the company's income and activity, with all staff employed by the organisation focused on the delivery of this service. The directors have since been undertaking a controlled wind up, with forecasts showing enough working capital to manage all liabilities prior to liquidating the company. The company is currently engaging with actuaries with the aim of completing a buy out of a defined benefit pension scheme it holds. This represents the most significant contingent liability at present and a significant amount of company's assets shown in the accounts relate to the performance of this pension scheme despite the funds being inaccessible. As the company is looking at a controlled wind up, this pension scheme will need to be settled and closed. This process is nearing the end stage, with the company is aiming to complete this transaction in Q3 2026-27. For these reasons, the company has not adopted the going concern policy in preparing its financial statements. Due to the controlled nature of the wind up, the directors do not deem it necessary to make any further adjustments in relation to the non-going concern basis of preparation.

| 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 service contracts is recognised when the case is complete, as this is the point that such turnover can be reliably estimated.

| Tangible fixed assets

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

| Improvements to property | - | 20% on reducing balance

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Computer equipment | - | 25% on reducing balance

| 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 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.

TRENT PSYCHOLOGICAL THERAPY SERVICES LTD (REGISTERED NUMBER: 05117697)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

2. | ACCOUNTING POLICIES - continued

| 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.

| 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.

| Pension costs and other post-retirement benefits

| The company operates a defined benefit scheme for the benefit of its employees. A surplus for the plan assets is recognised net of the liability for the company's obligations under the plan. The net change in the net defined benefit surplus is recognised as the cost of the defined benefit plan during the period. Pension plan assets are measured at fair value and the defined benefit obligation is measured on an actuarial basis using the projected unit method. Actuarial valuations are obtained at least triennially and are updated at each balance sheet date.

| The company also operates a defined contribution pension scheme. Contributions payable to this scheme are charged to the profit and loss account in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 24 (2025 - 117 ) .

4. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| to |  | Plant and |  | and |  | Computer |

| property |  | machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 April 2025 | 332,556 |  | 93,165 |  | 213,395 |  | 528,601 |  | 1,167,717 |  |

| Disposals | (332,556 | ) | (93,165 | ) | (213,395 | ) | (528,601 | ) | (1,167,717 | ) |

| At 31 March 2026 | - |  | - |  | - |  | - |  | - |  |

| DEPRECIATION

| At 1 April 2025 | 282,794 |  | 73,840 |  | 199,393 |  | 473,725 |  | 1,029,752 |  |

| Charge for year | 2,489 |  | 1,208 |  | 875 |  | 3,429 |  | 8,001 |  |

| Eliminated on disposal | (285,283 | ) | (75,048 | ) | (200,268 | ) | (477,154 | ) | (1,037,753 | ) |

| At 31 March 2026 | - |  | - |  | - |  | - |  | - |  |

| NET BOOK VALUE

| At 31 March 2026 | - |  | - |  | - |  | - |  | - |  |

| At 31 March 2025 | 49,762 |  | 19,325 |  | 14,002 |  | 54,876 |  | 137,965 |  |

TRENT PSYCHOLOGICAL THERAPY SERVICES LTD (REGISTERED NUMBER: 05117697)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

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

2026 | 2025 |

£ | £ |

| Trade debtors | - |  | 1,240,017 |  |

| Other debtors | 153,206 |  | 101,619 |  |

153,206 |  | 1,341,636 |  |

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

2026 | 2025 |

£ | £ |

| Trade creditors | 927 |  | 12,770 |  |

| Taxation and social security | 73,401 |  | 444,440 |  |

| Other creditors | 25,438 |  | 679,904 |  |

99,766 |  | 1,137,114 |  |

7. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2026 | 2025 |

£ | £ |

| Within one year | - |  | 48,298 |  |

8. | PROVISIONS FOR LIABILITIES

2026 | 2025 |

£ | £ |

| Deferred tax | - |  | 19,700 |  |

| Provision - onerous contracts | - |  | 233,165 |  |

- |  | 252,865 |  |

| Deferred |  | Onerous |

| tax |  | contracts |

£ | £ |

| Balance at 1 April 2025 | 19,700 |  | 233,165 |  |

| Provided during year | (19,700 | ) | (233,165 | ) |

| Balance at 31 March 2026 | - |  | - |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 120 | Ordinary | £1.00 | 120 |  | 120 |  |

TRENT PSYCHOLOGICAL THERAPY SERVICES LTD (REGISTERED NUMBER: 05117697)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| At the year end, £150,036 (2025: £20,525) was due from directors of the company. During the financial year, £132,010 (2025: £30,591) was advanced to directors. Repayments were made in the financial year of £2,499 (2025: £4,383). Overdrawn amounts are subject to interest at the HMRC approved rates, other amounts are interest-free. All amounts are repayable on demand.