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Registered number: 09199276
Headsmart Rehab Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Headsmart Rehab Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Headsmart Rehab Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 09199276

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 1,652 |  | 2,064
|  |  | 1,652 |  | 2,064
CURRENT ASSETS
Debtors | 6 | 4,285 |  | 10,944 |
Cash at bank and in hand |  | 18,617 |  | 34,625 |
|  | 22,902 |  | 45,569 |
Creditors: Amounts Falling Due Within One Year | 7 | (21,359 ) |  | (31,099 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,543 |  | 14,470
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,195 |  | 16,534
PROVISIONS FOR LIABILITIES
Deferred Taxation | 8 |  | (249 ) |  | (412 )
NET ASSETS |  |  | 2,946 |  | 16,122
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1 |  | 1
Profit and Loss Account |  |  | 2,945 |  | 16,121
SHAREHOLDERS' FUNDS |  |  | 2,946 |  | 16,122

Page 1
Page 2
Headsmart Rehab Ltd
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs Anne Marie Burnett Director
05/08/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Headsmart Rehab Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Headsmart Rehab Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09199276 . The registered office is 60 Fen Road, Timberland, Lincoln, LN4 3SD and the normal place of business is at 5 Queens Crescent, Lincoln LN1 1LR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 20% reducing balance
Computer Equipment | 20% reducing balance

2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
Page 3
Page 4
Headsmart Rehab Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2026 |  | 2025
--- | --- | --- | ---
Office and administration | 1 |  | 1
| 1 |  | 1

4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2025 | 15,640
As at 31 March 2026 | 15,640
Amortisation
As at 1 April 2025 | 15,640
As at 31 March 2026 | 15,640
Net Book Value
As at 31 March 2026 | -
As at 1 April 2025 | -

5. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 215 | 4,705 | 4,920
As at 31 March 2026 | 215 | 4,705 | 4,920
Depreciation
As at 1 April 2025 | 197 | 2,659 | 2,856
Provided during the period | 3 | 409 | 412
As at 31 March 2026 | 200 | 3,068 | 3,268
Net Book Value
As at 31 March 2026 | 15 | 1,637 | 1,652
As at 1 April 2025 | 18 | 2,046 | 2,064

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 3,730 |  | 6,594
Prepayments and accrued income | 555 |  | 4,350
| 4,285 |  | 10,944

Page 4
Page 5
Headsmart Rehab Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Corporation tax | 3,905 |  | 11,160
Accruals and deferred income | 1,524 |  | 1,770
Director's loan account | 15,930 |  | 18,169
| 21,359 |  | 31,099

8. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other timing differences | 249 |  | 412

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

| 2026 |  | 2025
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
1 Ordinary Shares of £ 1 each | 1 |  | 1

10. Dividends

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | 22,484 |  | 40,575
Final dividend paid | 7,000 |  | -
| 29,484 |  | 40,575

11. Ultimate Controlling Party
The company's ultimate controlling party is Mrs Anne Marie Burnett by virtue of ownership of 100% of the issued share capital in the company.
Page 5