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REGISTERED NUMBER: 04151017 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Psychiatric Medical Services Limited

Psychiatric Medical Services Limited (Registered number: 04151017)

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 3 |

Psychiatric Medical Services Limited (Registered number: 04151017)

Balance Sheet

31 March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 63,129 |  | 9,738 |  |

CURRENT ASSETS

Debtors | 5 | 1,339,975 |  | 1,474,025 |  |

Cash at bank | 12,093 |  | 134,775 |  |

1,352,068 |  | 1,608,800 |  |

CREDITORS

Amounts falling due within one year | 6 | 680,374 |  | 936,369 |  |

NET CURRENT ASSETS | 671,694 |  | 672,431 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 734,823 |  | 682,169 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (97,685 | ) | (92,925 | ) |

PROVISIONS FOR LIABILITIES | 8 | (11,995 | ) | (343 | ) |

NET ASSETS | 625,143 |  | 588,901 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 5 |  | 2 |  |

Retained earnings | 625,138 |  | 588,899 |  |

SHAREHOLDERS' FUNDS | 625,143 |  | 588,901 |  |

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 director acknowledges his 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.

Psychiatric Medical Services Limited (Registered number: 04151017)

Balance Sheet - 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 director and authorised for issue on 3 December 2025 and were signed by:

Dr I J Martin - Director

Psychiatric Medical Services Limited (Registered number: 04151017)

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Psychiatric Medical Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 04151017

| Registered office: | C/o Echo Tax, SPACES Manchester

| Peter House

| Oxford Street

| Manchester

| M1 5AN

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.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 25% on cost

| Motor vehicles | - | 15% on reducing balance

| 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 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 balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

| Other loans

| Other loans are covered by the Directors' personal guarantee.

Psychiatric Medical Services Limited (Registered number: 04151017)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| Assets held under hire purchase agreements

| The net obligations under finance leases and hire purchase contracts are secured against the assets to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 3 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |

| fittings |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024 | 10,189 |  | 31,740 |  | 41,929 |  |

| Additions | - |  | 78,329 |  | 78,329 |  |

| Disposals | (3,312 | ) | (31,740 | ) | (35,052 | ) |

| At 31 March 2025 | 6,877 |  | 78,329 |  | 85,206 |  |

| DEPRECIATION

| At 1 April 2024 | 8,386 |  | 23,805 |  | 32,191 |  |

| Charge for year | 1,337 |  | 15,666 |  | 17,003 |  |

| Eliminated on disposal | (3,312 | ) | (23,805 | ) | (27,117 | ) |

| At 31 March 2025 | 6,411 |  | 15,666 |  | 22,077 |  |

| NET BOOK VALUE

| At 31 March 2025 | 466 |  | 62,663 |  | 63,129 |  |

| At 31 March 2024 | 1,803 |  | 7,935 |  | 9,738 |  |

| Included within the net book value of £63,129 is £62,663 relating to assets held under hire purchase agreements.

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade debtors | 26,930 |  | 11,870 |  |

| Other debtors | - |  | 18,000 |  |

| S455 Recoverable | 277,446 |  | 310,530 |  |

| Directors' current accounts | 1,035,599 |  | 1,133,625 |  |

1,339,975 |  | 1,474,025 |  |

Psychiatric Medical Services Limited (Registered number: 04151017)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Other loans | 138,907 |  | 57,238 |  |

| Hire purchase contracts | 10,270 |  | 1,401 |  |

| Tax | 399,577 |  | 563,562 |  |

| S455 Payable | 127,660 |  | 310,530 |  |

| Social security and other taxes | 960 |  | 1,114 |  |

| Accrued expenses | 3,000 |  | 2,524 |  |

680,374 |  | 936,369 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Other loans - 1-2 years | 47,015 |  | 92,925 |  |

| Hire purchase contracts | 50,670 |  | - |  |

97,685 |  | 92,925 |  |

8. | PROVISIONS FOR LIABILITIES

| 31.3.25 |  | 31.3.24

£ | £ |

| Deferred tax | 11,995 |  | 343 |  |

| Deferred |

| tax |

£ |

| Balance at 1 April 2024 | 343 |  |

| Provided during year | 11,652 |  |

| Balance at 31 March 2025 | 11,995 |  |

Psychiatric Medical Services Limited (Registered number: 04151017)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.3.25 |  | 31.3.24

| value: | £ | £ |

| 2 | Ordinary A | o1 | 2 |  | 2 |  |

| 1 | Ordinary B | o1 | 1 |  | - |  |

| (31.3.24 - NIL) |

| 1 | Ordinary C | o1 | 1 |  | - |  |

| (31.3.24 - NIL) |

| 1 | Ordinary D | o1 | 1 |  | - |  |

| (31.3.24 - NIL) |

5 |  | 2 |  |

| Allotted and issued:

| Number: | Class: | Nominal | 31.3.25 |  | 31.3.24

| value: | £ | £ |

| 1 | Share capital 2 | o1 | 1 |  | - |  |

| (31.3.24 - NIL) |

| 1 | Share capital 3 | o1 | 1 |  | - |  |

| (31.3.24 - NIL) |

| 1 | Share capital 4 | o1 | 1 |  | - |  |

| (31.3.24 - NIL) |

3 |  | - |  |

| The following shares were issued during the year for cash at par :

| 1 Ordinary B share of o1

| 1 Ordinary C share of o1

| 1 Ordinary D share of o1

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

| 31.3.25 |  | 31.3.24

£ | £ |

| Dr I J Martin and Mrs J T Martin

| Balance outstanding at start of year | 1,133,625 |  | 874,586 |  |

| Amounts advanced | 557,535 |  | 625,325 |  |

| Amounts repaid | (655,561 | ) | (366,286 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 1,035,599 |  | 1,133,625 |  |

| The loan is repayable on demand and interest of £22,788.26 was charged at the official HMRC rate of 2.25% during the year.

11. | ULTIMATE CONTROLLING PARTY

| The controlling party is Dr I J Martin.