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Registered Number: 15524591
England and Wales

 

 

 

NEUROPTIMA LIMITED



Abridged Accounts
 


Period of accounts

Start date: 27 February 2024

End date: 31 March 2025
Report to the directors on the preparation of the unaudited statutory accounts of Neuroptima Limited for the year ended 31 March 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Neuroptima Limited for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of Neuroptima Limited, as a body, in accordance with the terms of our engagement letter dated 01 January 2025. Our work has been undertaken solely to prepare for your approval the accounts of Neuroptima Limited and state those matters that we have agreed to state to the Board of Directors of Neuroptima Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Neuroptima Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Neuroptima Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Neuroptima Limited. You consider that Neuroptima Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Neuroptima Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 March 2025.



....................................................
Moorhurst Partners LLP
SUITE 39 ALBERT BUILDINGS
49 Queen Victoria Street
LONDON
EC4N 4SA
28 May 2025
1
 
 
Notes
 
2025
£
Fixed assets    
Intangible fixed assets 3 1,006 
Tangible fixed assets 4 5,649 
6,655 
Current assets    
Debtors 100 
Cash at bank and in hand 12,745 
12,845 
Creditors: amount falling due within one year (25,554)
Net current assets (12,709)
 
Total assets less current liabilities (6,054)
Net assets (6,054)
 

Capital and reserves
   
Share premium account 100 
Profit and loss account (6,154)
Shareholders' funds (6,054)
 


For the period ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 28 May 2025 and were signed on its behalf by:


-------------------------------
Carmen Rampersad
Director
2
General Information
Neuroptima Limited is a private company, limited by shares, registered in England and Wales, registration number 15524591, registration address c/o MOORHURST PARTNERS LLP, SUITE 39 ALBERT BUILDINGS, 49 QUEEN VICTORIA STREET, LONDON, EC4N 4SA.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the well placed to manage its business risks successfully as the directors are ensuing the debts are paid when due. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Software License
Software License is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the Software License of 3 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 3 Straight Line
2.

Average number of employees

Average number of employees during the period was 0.
3.

Intangible fixed assets

Cost Software License   Total
  £   £
At 27 February 2024  
Additions 1,354    1,354 
Disposals  
At 31 March 2025 1,354    1,354 
Amortisation
At 27 February 2024  
Charge for period 348    348 
On disposals  
At 31 March 2025 348    348 
Net book values
At 31 March 2025 1,006    1,006 
At 26 February 2024  


4.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 27 February 2024  
Additions 8,887    8,887 
Disposals  
At 31 March 2025 8,887    8,887 
Depreciation
At 27 February 2024  
Charge for period 3,238    3,238 
On disposals  
At 31 March 2025 3,238    3,238 
Net book values
Closing balance as at 31 March 2025 5,649    5,649 
Opening balance as at 27 February 2024  


3