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REGISTERED NUMBER: 11519256 (England and Wales)















MEDICOLEGAL-PSYCHOLOGY-NEUROPSYCHOLOGY
LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024






MEDICOLEGAL-PSYCHOLOGY-NEUROPSYCHOLOGY
LIMITED (REGISTERED NUMBER: 11519256)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024




Page

Company Information 1

Abridged Statement of Financial Position 2

Notes to the Financial Statements 4


MEDICOLEGAL-PSYCHOLOGY-NEUROPSYCHOLOGY
LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTORS: Dr P S Moore
Mrs M K Moore





REGISTERED OFFICE: 6 Cornmarket Street
Torrington
EX38 8EY





REGISTERED NUMBER: 11519256 (England and Wales)





ACCOUNTANTS: Jane Maynard Limited
T/A Maynard Johns
37 Mill Street
Bideford
DEVON
EX39 2JJ

MEDICOLEGAL-PSYCHOLOGY-NEUROPSYCHOLOGY
LIMITED (REGISTERED NUMBER: 11519256)

ABRIDGED STATEMENT OF FINANCIAL POSITION
31 AUGUST 2024

2024 2023
Notes £    £   
FIXED ASSETS
Intangible assets 4 4,000 5,000
Tangible assets 5 2,772 3,833
6,772 8,833

CURRENT ASSETS
Debtors 6 145,677 171,773
Cash at bank 40,667 67,781
186,344 239,554
CREDITORS
Amounts falling due within one year (31,038 ) (80,949 )
NET CURRENT ASSETS 155,306 158,605
TOTAL ASSETS LESS CURRENT
LIABILITIES

162,078

167,438

PROVISIONS FOR LIABILITIES (529 ) (817 )
NET ASSETS 161,549 166,621

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 161,449 166,521
161,549 166,621

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

MEDICOLEGAL-PSYCHOLOGY-NEUROPSYCHOLOGY
LIMITED (REGISTERED NUMBER: 11519256)

ABRIDGED STATEMENT OF FINANCIAL POSITION - continued
31 AUGUST 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings and an abridged Statement of Financial Position for the year ended 31 August 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 February 2025 and were signed on its behalf by:





Dr P S Moore - Director


MEDICOLEGAL-PSYCHOLOGY-NEUROPSYCHOLOGY
LIMITED (REGISTERED NUMBER: 11519256)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1. STATUTORY INFORMATION

Medicolegal-Psychology-Neuropsychology Limited is a private company, limited by shares , registered in England and Wales. 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

MEDICOLEGAL-PSYCHOLOGY-NEUROPSYCHOLOGY
LIMITED (REGISTERED NUMBER: 11519256)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 September 2023
and 31 August 2024 10,000
AMORTISATION
At 1 September 2023 5,000
Amortisation for year 1,000
At 31 August 2024 6,000
NET BOOK VALUE

At 31 August 2024 4,000
At 31 August 2023 5,000

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 September 2023 5,636
Additions 365
At 31 August 2024 6,001
DEPRECIATION
At 1 September 2023 1,803
Charge for year 1,426
At 31 August 2024 3,229
NET BOOK VALUE
At 31 August 2024 2,772
At 31 August 2023 3,833

MEDICOLEGAL-PSYCHOLOGY-NEUROPSYCHOLOGY
LIMITED (REGISTERED NUMBER: 11519256)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

6. DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Other debtors 53,750 -

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2024 and 31 August 2023:

2024 2023
£    £   
Dr P S Moore and Mrs M K Moore
Balance outstanding at start of year 65,652 44,544
Amounts advanced 115,563 127,096
Amounts repaid (121,314 ) (105,988 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 59,901 65,652

The loan was charged interest at HMRC approved rates. Loan is repaid on 30th April 2025.

8. RELATED PARTY DISCLOSURES

During the year, total dividends of £44,000 were paid to the directors .