Company No: 09818861 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	M Kotecha
	S Kotecha

REGISTERED OFFICE	20-22 Wenlock Road
	London
	N1 7GU
	United Kingdom

COMPANY NUMBER

09818861 (England and Wales)

ACCOUNTANT	S&W Partners LLP
	103 Colmore Row
	Birmingham
	B3 3AG

	Note	2026		2025
		£		£
				Restated
Current assets
Debtors	3	2,876,835		2,951,941
Cash at bank and in hand		80,488		317
		2,957,323		2,952,258
Creditors: amounts falling due within one year	4	( 24,407)		( 10,284)
Net current assets		2,932,916		2,941,974
Total assets less current liabilities		2,932,916		2,941,974
Net assets		2,932,916		2,941,974
Capital and reserves
Called-up share capital	5	2		2
Profit and loss account		2,932,914		2,941,972
Total shareholder's funds		2,932,916		2,941,974

For the financial 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.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year 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 financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Think Market Limited (registered number: 09818861) were approved and authorised for issue by the Board of Directors on 21 October 2026. They were signed on its behalf by:

M Kotecha Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Think Market Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 20-22 Wenlock Road, London, N1 7GU, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Think Market Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Going concern

The financial statements have been prepared on a going concern basis.

The directors have made an assessment in preparing these financial statements as to whether the Company is a going concern and have concluded that there are no material uncertainties that may cast significant doubt on the Company's ability to continue as a going concern for a period of at least 12 months from the date of approval of these financial statements.

Prior year adjustment

During the year, the accounts were restated following the submission of the prior period CT600, reflecting the accurate s455 tax for the company.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, 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 payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

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

Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.

Financial liabilities are derecognised when the Company’s contractual obligations expire or are discharged or cancelled.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Debtors

	2026		2025
	£		£
Amounts owed by Group undertakings	2,860,338		2,860,137
Amounts owed by directors	0		79,513
Other taxation and social security	16,497		12,291
	2,876,835		2,951,941

4. Creditors: amounts falling due within one year

	2026		2025
	£		£
Amounts owed to directors	17,542		0
Accruals	5,427		6,484
Other taxation and social security	209		209
Other creditors	1,229		3,591
	24,407		10,284

5. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
2 Ordinary Shares shares of £ 1.00 each (2025: 1 share of £ 1.00 )	2		1
Allotted, called-up and not yet paid
Nil Ordinary A Shares share (2025: 1 share of £ 1.00 )	0		1

6. Related party transactions

During the year, the company decreased loans to its directors. At the year end, the balance owed from the company was £17,542 (owed to the company 2025 - £79,513). These loans are interest-free, unsecured, and repayable on demand