REGISTERED NUMBER: 13206532 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

JON BELL COUNSELLING & SPORTS

PSYCHOTHERAPY LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J R Bell

REGISTERED OFFICE:

7 Bowling Lane

York

North Yorkshire

YO24 3FW

REGISTERED NUMBER:

13206532 (England and Wales)

ACCOUNTANTS:

Michael Astin Accountancy Services

95 Tarnside Close

Rochdale

Greater Manchester

OL16 2QD

FIXED ASSETS

Tangible assets

4

19,952

23,473

CURRENT ASSETS

Cash at bank

16,196

34,382

CREDITORS

Amounts falling due within one year

5

6,009

10,602

NET CURRENT ASSETS

10,187

23,780

TOTAL ASSETS LESS CURRENT LIABILITIES

30,139

47,253

CREDITORS

Amounts falling due after more than one year

6

12,207

16,431

NET ASSETS

17,932

30,822

RESERVES

Retained earnings

7

17,932

30,822

17,932

30,822

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 September 2026 and were signed by:

J R Bell - Director

1.	STATUTORY INFORMATION

JON BELL COUNSELLING & SPORTS PSYCHOTHERAPY 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.

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.

Turnover

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

Tangible fixed assets

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

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

15% on reducing balance

Computer equipment

-

33% on cost

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.

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 contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 March 2025

and 28 February 2026

4,593

32,439

1,012

38,044

DEPRECIATION

At 1 March 2025

1,041

12,518

1,012

14,571

Charge for year

533

2,988

-

3,521

At 28 February 2026

1,574

15,506

1,012

18,092

NET BOOK VALUE

At 28 February 2026

3,019

16,933

-

19,952

At 28 February 2025

3,552

19,921

-

23,473

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade creditors

1

-

Tax

5,308

6,006

Social security and other taxes

199

199

Directors' current accounts

501

4,397

6,009

10,602

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Hire purchase contracts

12,207

16,431

7.

RESERVES

Retained

earnings

£

At 1 March 2025

30,822

Profit for the year

19,110

Dividends

(32,000

)

At 28 February 2026

17,932