If you do not have even the ability to comply, justifying contempt becomes increasingly difficult.
Here's another example that might make this more clear. Let's say I embezzle a million dollars from my employer, and they sue me to get it back. (Let's just pretend that I avoid criminal charges for simplicity.) When they win and I tell them, "I can't comply, I gave it to my cousin in France to hold on to," what do you think the judge does? I'll tell you what the judge does: https://en.wikipedia.org/wiki/H._Beatty_Chadwick (This only applies to the U.S.. I suppose in the U.K. you would do two years and then be released.)