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REGISTERED NUMBER: 07494630 (England and Wales)















MENTAL HEALTH AND WELL BEING SERVICES
LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025






MENTAL HEALTH AND WELL BEING SERVICES
LTD (REGISTERED NUMBER: 07494630)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


MENTAL HEALTH AND WELL BEING SERVICES
LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: Mr M W Mohamad
Mrs S W Mohamad





REGISTERED OFFICE: Oak House
Shrewsbury Business Park
Shrewsbury
Shropshire
SY2 6LG





REGISTERED NUMBER: 07494630 (England and Wales)





ACCOUNTANTS: TCA (Shrewsbury) LLP
Third Floor
21 St Mary's Street
Shrewsbury
Shropshire
SY1 1ED

MENTAL HEALTH AND WELL BEING SERVICES
LTD (REGISTERED NUMBER: 07494630)

STATEMENT OF FINANCIAL POSITION
31 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 67,449 58,220
Investment property 5 501,748 501,748
569,197 559,968

CURRENT ASSETS
Debtors 6 818,337 316,017
Cash at bank 829,731 862,311
1,648,068 1,178,328
CREDITORS
Amounts falling due within one year 7 908,988 768,759
NET CURRENT ASSETS 739,080 409,569
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,308,277

969,537

CREDITORS
Amounts falling due after more than one
year

8

(336,174

)

(352,794

)

PROVISIONS FOR LIABILITIES (16,861 ) (14,555 )
NET ASSETS 955,242 602,188

CAPITAL AND RESERVES
Called up share capital 11 100 100
Retained earnings 12 955,142 602,088
SHAREHOLDERS' FUNDS 955,242 602,188

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

MENTAL HEALTH AND WELL BEING SERVICES
LTD (REGISTERED NUMBER: 07494630)

STATEMENT OF FINANCIAL POSITION - continued
31 MARCH 2025


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 3 August 2025 and were signed on its behalf by:





Mr M W Mohamad - Director


MENTAL HEALTH AND WELL BEING SERVICES
LTD (REGISTERED NUMBER: 07494630)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

Mental Health and Well Being Services Ltd 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. Any amounts received prior to the rights of that income passing to the company is deferred. Income is also deferred if it has been received in advance of the period in which the intended associated expenditure will be made. Some of the income of the company is received under agreed contracts with the NHS. This income is not specifically invoiced, but paid under the terms of the individual contract.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Computer equipment - 33% on cost
Fixtures and fittings - 33% on cost
Plant and machinery - 20% on cost

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and will be recognised in the Statement of comprehensive income.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit and loss account.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.


MENTAL HEALTH AND WELL BEING SERVICES
LTD (REGISTERED NUMBER: 07494630)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

2. ACCOUNTING POLICIES - continued
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 tax is recognised at the amount of tax payable using the tax rates and laws that that have been enacted or substantively enacted by the Statement of financial position date in the country where the Company operates and generates income.

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.

Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Pensions
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity.

The contributions are recognised as an expense in the Profit and loss account when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

MENTAL HEALTH AND WELL BEING SERVICES
LTD (REGISTERED NUMBER: 07494630)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

2. ACCOUNTING POLICIES - continued

Provisions for liabilities
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the Profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the Statement of financial position date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the Statement of financial position.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 48 (2024 - 34 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and
machinery fittings Equipment Totals
£    £    £    £   
COST
At 1 April 2024 23,357 30,817 56,959 111,133
Additions 12,667 13,094 14,799 40,560
At 31 March 2025 36,024 43,911 71,758 151,693
DEPRECIATION
At 1 April 2024 8,888 16,902 27,123 52,913
Charge for year 6,718 7,849 16,764 31,331
At 31 March 2025 15,606 24,751 43,887 84,244
NET BOOK VALUE
At 31 March 2025 20,418 19,160 27,871 67,449
At 31 March 2024 14,469 13,915 29,836 58,220

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2024
and 31 March 2025 501,748
NET BOOK VALUE
At 31 March 2025 501,748
At 31 March 2024 501,748

MENTAL HEALTH AND WELL BEING SERVICES
LTD (REGISTERED NUMBER: 07494630)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 734,528 256,300
Other debtors 13,680 13,680
Prepayments 70,129 46,037
818,337 316,017

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 16,621 32,024
Trade creditors 18,835 31,676
Corporation tax 194,752 74,867
Other creditors 46,369 17,189
PAYE & NIC 84,936 60,586
Directors' loan accounts 508 10,046
Deferred income 537,686 531,575
Accrued expenses 9,281 10,796
908,988 768,759

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans - 2-5 years - 16,621
Bank loans more 5 yrs non-inst 336,174 336,173
336,174 352,794

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Bank loans more 5 yrs non-inst 336,174 336,173

9. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Bank loans more 5 yrs non-inst 336,174 336,173

Included within Bank Loans, more than 5 yrs non-instalments is £336,174 (2024: £336,173) owing to Keystone Property Finance Limited.

The loan is secured by way of first legal mortgage on the property to which it relates.

MENTAL HEALTH AND WELL BEING SERVICES
LTD (REGISTERED NUMBER: 07494630)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

10. FINANCIAL INSTRUMENTS

2025 2024
£ £
Financial assets
Financial assets measured at fair value through profit or loss 829,731 862,311
Financial assets that are debt instruments measured at amortised
cost

748,208

269,980
1,577,939 1,132,291

Financial liabilities
Financial liabilities measured at amortised cost 1,050,410 1,046,686
1,050,410 1,046,686

Financial assets measured at fair value through profit or loss comprise the cash at bank.
Financial assets measured at amortised cost comprise trade debtors and other debtors.

Financial liabilities measured at amortised cost comprise trade and other creditors and accruals.

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 Ordinary £1 100 100

12. RESERVES
Retained
earnings
£   

At 1 April 2024 602,088
Profit for the year 588,054
Dividends (235,000 )
At 31 March 2025 955,142

13. LEASE COMMITMENT

Annual commitment of £47,892 for three motor cars (2024: £36,227) and £75,500 (2024: £67,400) for property rent.

14. ULTIMATE CONTROLLING PARTY

The company is under the control of Mr M W Mohamad and Mrs S W Mohamad, directors, who between them own 100% of the issued share capital.