Clear Mind CBT Ltd

Clear Mind CBT Ltd
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Intangible fixed assets	3	3,194	0
Tangible fixed assets	4	1,083	1,177
		4,277	1,177
Current assets
Debtors	5	3,895	7,148
Cash at bank and in hand		839	330
		4,734	7,478
Creditors: amount falling due within one year	6	(8,241)	(8,536)
Net current assets		(3,507)	(1,058)

Total assets less current liabilities		770	119
Net assets		770	119

Capital and reserves
Called up share capital		100	100
Profit and loss account		670	19
Shareholders' funds		770	119

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their 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 board of directors on 26 August 2026 and were signed on its behalf by:

-------------------------------
Andrew Kemp
Director

Clear Mind CBT Ltd
Notes to the Financial Statements
For the year ended 31 March 2026

General Information

Clear Mind CBT Ltd is a private company, limited by shares, registered in England and Wales, registration number 13280814, registration address 10 Haywra Street, Harrogate, North Yorkshire, HG1 5BJ.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

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

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

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

2.	Average number of employees Average number of employees during the year was 2 (2025 : 2).

Intangible fixed assets

Cost	Other	Total
	£	£
At 01 April 2025	-	-
Additions	3,194	3,194
Disposals	-	-
At 31 March 2026	3,194	3,194
Amortisation
At 01 April 2025	-	-
Charge for year	-	-
On disposals	-	-
At 31 March 2026	-	-
Net book values
At 31 March 2026	3,194	3,194
At 31 March 2025	-	-

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Total
	£	£
At 01 April 2025	2,472	2,472
Additions	298	298
Disposals	-	-
At 31 March 2026	2,770	2,770
Depreciation
At 01 April 2025	1,295	1,295
Charge for year	392	392
On disposals	-	-
At 31 March 2026	1,687	1,687
Net book values
Closing balance as at 31 March 2026	1,083	1,083
Opening balance as at 01 April 2025	1,177	1,177

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	3,395	5,448
Other Debtors	500	1,700
	3,895	7,148

Creditors: amount falling due within one year

	2026 £	2025 £
Taxation and Social Security	7,401	7,697
Other Creditors	840	839
	8,241	8,536

Advances and Credits

Andrew Kemp
The outstanding Company loan of £1,200 to the Director was repaid during the year ended 31st March 2026

Current year (2026)

	Brought Forward £		Amount £		Interest £		Repaid £		Written Off £		Waived £		Carry Forward £
Andrew Kemp	1,200		0		0		1,200		0		0		0
	1,200		0		0		1,200		0		0		0

Previous year (2025)

	Brought Forward £		Amount £		Interest £		Repaid £		Written Off £		Waived £		Carry Forward £
Andrew Kemp	0		1,200		0		0		0		0		1,200
	0		1,200		0		0		0		0		1,200

Registered Number: 13280814
England and Wales
CLEAR MIND CBT LTD

Unaudited Financial Statements

Period of accounts Start date: 01 April 2025 End date: 31 March 2026