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Registered Number: 15628089


 

 

 

PAEDIATRIC NEURO DEVELOPMENTAL ASSESSMENT SERVICES LTD



Abridged Accounts
 


Period of accounts

Start date: 08 April 2024

End date: 30 April 2025

PAEDIATRIC NEURO DEVELOPMENTAL ASSESSMENT SERVICES LTD
Contents Page
For the Period 08 April 2024 to 30 April 2025
In our capacity as professional accountants at ZATRS ACCOUNTING LIMITED, and in accordance with your instructions, we have prepared the unaudited statutory financial statements of PAEDIATRIC NEURO DEVELOPMENTAL ASSESSMENT SERVICES LTD for the year ended 30 April 2025. These financial statements, comprising the income statement, statement of income and retained earnings, statement of financial position, and related notes, have been compiled from the accounting records and information you have provided to us.

As a practice member of the institute of CPAA, I adhere to the ethical guidelines and professional standards expected within the accounting profession. Our role in preparing these financial statements is solely to present the financial information based on the data provided by the management of PAEDIATRIC NEURO DEVELOPMENTAL ASSESSMENT SERVICES LTD.


This report is addressed solely to the Board of Directors of PAEDIATRIC NEURO DEVELOPMENTAL ASSESSMENT SERVICES LTD, as a body, in accordance with the terms of our engagement. Our work has been limited to preparing these financial statements and stating the matters outlined in this report. We have relied on the agreement made with the Board of Directors of PAEDIATRIC NEURO DEVELOPMENTAL ASSESSMENT SERVICES LTD, as a body, and this report is in accordance with CPAA rules and regulations. To the fullest extent permitted by law, ZATRS ACCOUNTING LIMITED does not accept or assume responsibility to anyone other than PAEDIATRIC NEURO DEVELOPMENTAL ASSESSMENT SERVICES LTD and its Board of Directors, as a body, for our work or for this report.


It is the responsibility of the management of PAEDIATRIC NEURO DEVELOPMENTAL ASSESSMENT SERVICES LTD to ensure that the company has maintained adequate accounting records and to prepare statutory financial statements that present a true and fair view of the assets, liabilities, financial position, and loss of PAEDIATRIC NEURO DEVELOPMENTAL ASSESSMENT SERVICES LTD. You have acknowledged that PAEDIATRIC NEURO DEVELOPMENTAL ASSESSMENT SERVICES LTD is exempt from the statutory audit requirement for the year.


We confirm that we have not been instructed to carry out an audit or a review of the financial statements of PAEDIATRIC NEURO DEVELOPMENTAL ASSESSMENT SERVICES LTD. Consequently, we have not verified the accuracy or completeness of the accounting records or information you have given to us, and therefore, we do not express any opinion on the statutory financial statements.




....................................................

ZATRS ACCOUNTING LIMITED
29 Debnam Grove
Sittingbourne
Kent
ME10 3FN
28 October 2025
1
 
 		 Notes
 		 2025
£
Fixed assets    
Tangible fixed assets 3 2,052 
2,052 
Current assets    
Cash at bank and in hand 36,739 
Creditors: amount falling due within one year (9,732)
Net current assets 27,007 
 
Total assets less current liabilities 29,059 
Net assets 29,059 
 

Capital and reserves 		   
Called up share capital 100 
Profit and loss account 28,959 
Shareholders' funds 29,059 
 


For the period ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

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 director on 28 October 2025 and were signed by:


-------------------------------
Dr Cyril Maha Madakalapuwage DE SILVA
Director
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General Information
PAEDIATRIC NEURO DEVELOPMENTAL ASSESSMENT SERVICES LTD is a private company, limited by shares, registered in , registration number 15628089, registration address 12 LANGDALE RISE, MAIDSTONE ENGLAND, ME16 0EU.

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 company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. 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 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
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 Years Straight Line
2.

Average number of employees

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

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 08 April 2024 -    - 
Additions 2,383    2,383 
Disposals -    - 
At 30 April 2025 2,383    2,383 
Depreciation
At 08 April 2024 -    - 
Charge for period 331    331 
On disposals -    - 
At 30 April 2025 331    331 
Net book values
Closing balance as at 30 April 2025 2,052    2,052 
Opening balance as at 08 April 2024 -    - 


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