2023-08-012024-07-312024-07-31false03591204NEUROLOGY ACADEMY 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NEUROLOGY ACADEMY LIMITED

Registered Number
03591204
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

NEUROLOGY ACADEMY LIMITED
Company Information
for the year from 1 August 2023 to 31 July 2024

Director

Sarah J GILLETT

Registered Address

St Deny's House
22 East Hill
St. Austell
PL25 4TR

Registered Number

03591204 (England and Wales)
NEUROLOGY ACADEMY LIMITED
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets364,50770,490
64,50770,490
Current assets
Stocks42,0002,000
Debtors5176,191144,584
Cash at bank and on hand158,604469,466
336,795616,050
Creditors amounts falling due within one year6(266,904)(367,177)
Net current assets (liabilities)69,891248,873
Total assets less current liabilities134,398319,363
Provisions for liabilities7(16,127)(17,622)
Net assets118,271301,741
Capital and reserves
Called up share capital55
Profit and loss account118,266301,736
Shareholders' funds118,271301,741
The financial statements were approved and authorised for issue by the Director on 24 October 2024, and are signed on its behalf by:
Sarah J GILLETT
Director
Registered Company No. 03591204
NEUROLOGY ACADEMY LIMITED
Notes to the Financial Statements
for the year ended 31 July 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery7
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year1716
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 01 August 23147,471147,471
Additions14,15514,155
At 31 July 24161,626161,626
Depreciation and impairment
At 01 August 2376,98176,981
Charge for year20,13820,138
At 31 July 2497,11997,119
Net book value
At 31 July 2464,50764,507
At 31 July 2370,49070,490
4.Stocks

2024

2023

££
Raw materials and consumables2,0002,000
Total2,0002,000
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables145,527104,200
Prepayments and accrued income30,66440,384
Total176,191144,584
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables364,226
Taxation and social security64,02581,370
Other creditors26,498183
Accrued liabilities and deferred income176,345281,398
Total266,904367,177
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)16,12717,622
Total16,12717,622