IRIS Accounts Production v24.2.0.383 SC697491 Board of Directors Board of Directors 1.6.23 31.5.24 31.5.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC6974912023-05-31SC6974912024-05-31SC6974912023-06-012024-05-31SC6974912022-05-31SC6974912022-06-012023-05-31SC6974912023-05-31SC697491ns15:Scotland2023-06-012024-05-31SC697491ns14:PoundSterling2023-06-012024-05-31SC697491ns10:Director12023-06-012024-05-31SC697491ns10:Director22023-06-012024-05-31SC697491ns10:PrivateLimitedCompanyLtd2023-06-012024-05-31SC697491ns10:SmallEntities2023-06-012024-05-31SC697491ns10:AuditExempt-NoAccountantsReport2023-06-012024-05-31SC697491ns10:SmallCompaniesRegimeForDirectorsReport2023-06-012024-05-31SC697491ns10:SmallCompaniesRegimeForAccounts2023-06-012024-05-31SC697491ns10:FullAccounts2023-06-012024-05-31SC697491ns10:RegisteredOffice2023-06-012024-05-31SC697491ns5:CurrentFinancialInstruments2024-05-31SC697491ns5:CurrentFinancialInstruments2023-05-31SC697491ns5:ShareCapital2024-05-31SC697491ns5:ShareCapital2023-05-31SC697491ns5:RetainedEarningsAccumulatedLosses2024-05-31SC697491ns5:RetainedEarningsAccumulatedLosses2023-05-31SC697491ns5:PlantMachinery2023-05-31SC697491ns5:PlantMachinery2023-06-012024-05-31SC697491ns5:PlantMachinery2024-05-31SC697491ns5:PlantMachinery2023-05-31SC697491ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-05-31SC697491ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-05-31
REGISTERED NUMBER: SC697491 (Scotland)




















Edinburgh Neuropsychology Ltd

Unaudited Financial Statements

for the Year Ended 31 May 2024






Edinburgh Neuropsychology Ltd (Registered number: SC697491)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Edinburgh Neuropsychology Ltd

Company Information
for the Year Ended 31 May 2024







DIRECTORS: Dr S Gillanders
Dr B Poveda





REGISTERED OFFICE: 9 Ainslie Place
Edinburgh
EH3 6AT





REGISTERED NUMBER: SC697491 (Scotland)





ACCOUNTANTS: Whitelaw Wells
The Lighthouse
Heugh Road
North Berwick
EH39 5PX

Edinburgh Neuropsychology Ltd (Registered number: SC697491)

Balance Sheet
31 May 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,089 1,074

CURRENT ASSETS
Debtors 5 15,206 9,622
Cash at bank 16,409 37,632
31,615 47,254
CREDITORS
Amounts falling due within one year 6 8,112 31,463
NET CURRENT ASSETS 23,503 15,791
TOTAL ASSETS LESS CURRENT
LIABILITIES

26,592

16,865

PROVISIONS FOR LIABILITIES 587 204
NET ASSETS 26,005 16,661

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 25,905 16,561
26,005 16,661

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Edinburgh Neuropsychology Ltd (Registered number: SC697491)

Balance Sheet - continued
31 May 2024


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 Board of Directors and authorised for issue on 4 September 2024 and were signed on its behalf by:




Dr S Gillanders - Director



Dr B Poveda - Director


Edinburgh Neuropsychology Ltd (Registered number: SC697491)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

Edinburgh Neuropsychology Ltd is a private company, limited by shares , registered in Scotland. 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 comprises the fair value of services providing neuropsychology therapy.

Revenue from services is recognised when the service has been provided and obligations to the
customers under the consulting agreement have been fulfilled.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its
estimated useful life.
Computer equipment, etc - 25%

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.

Edinburgh Neuropsychology Ltd (Registered number: SC697491)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

2. ACCOUNTING POLICIES - continued

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.

Going concern
The financial statements have been prepared on the going concern principle, which assumes that the company will continue to trade for the foreseeable future. The directors have no concerns that the company will continue to trade for at least 12 months from the signing of these financial statements.

Provisions
Provisions are recognised where the company has a present obligation as a result of a past event, it is probable the company will be required to settle the obligations, and a reliable estimate can be made of the obligations. The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2023 1,599
Additions 2,891
At 31 May 2024 4,490
DEPRECIATION
At 1 June 2023 525
Charge for year 876
At 31 May 2024 1,401
NET BOOK VALUE
At 31 May 2024 3,089
At 31 May 2023 1,074

Edinburgh Neuropsychology Ltd (Registered number: SC697491)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 14,732 9,178
Other debtors 474 444
15,206 9,622

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 5,833 9,464
Other creditors 2,279 21,999
8,112 31,463