Registered number
04489099
HMPSYCH. LIMITED
Filleted Accounts
31 July 2025

HMPSYCH. LIMITED
Registered number: | 04489099
Balance Sheet
as at 31 July 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 4,502 |  |  | 5,145
Investments | 4 |  |  | 930,066 |  |  | 1,159,156
|  |  |  | 934,568 |  |  | 1,164,301
Current assets
Debtors | 5 |  | 51,320 |  |  | 66,395
Cash at bank and in hand |  |  | 269,211 |  |  | 122,865
|  |  | 320,531 |  |  | 189,260
Creditors: amounts falling due within one year | 6 |  | (43,685) |  |  | (61,287)
Net current assets |  |  |  | 276,846 |  |  | 127,973
Total assets less current liabilities |  |  |  | 1,211,414 |  |  | 1,292,274
Creditors: amounts falling due after more than one year | 7 |  |  | - |  |  | (229,564)
Provisions for liabilities |  |  |  | (1,038) |  |  | (1,038)
Net assets |  |  |  | 1,210,376 |  |  | 1,061,672
Capital and reserves
Called up share capital |  |  |  | 102 |  |  | 102
Profit and loss account |  |  |  | 1,210,274 |  |  | 1,061,570
Shareholders' funds |  |  |  | 1,210,376 |  |  | 1,061,672
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Dr H Moosa
Director
Approved by the board on 14 November 2025

HMPSYCH. LIMITED
Notes to the Accounts
for the year ended 31 July 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Plant and machinery | 10% straight line
| Motor vehicles | 10% straight line
| Investments
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 6 |  | 4
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery etc
£
| Cost
| At 1 August 2024 | 6,431
| At 31 July 2025 | 6,431
| Depreciation
| At 1 August 2024 | 1,286
| Charge for the year | 643
| At 31 July 2025 | 1,929
| Net book value
| At 31 July 2025 | 4,502
| At 31 July 2024 | 5,145
4 | Investments
Other
investments
£
| Cost
| At 1 August 2024 | 1,159,156
| Additions | 36,818
| Disposals | (265,908)
| At 31 July 2025 | 930,066
5 | Debtors | 2025 |  | 2024
£ | £
| The Therapy Company (UK) Ltd |  |  |  |  | 44,600 |  | 61,100
| Directors loan account |  |  |  |  | 3,035 |  | 2,610
| Other debtors | 3,685 |  | 2,685
|  |  |  |  |  | 51,320 |  | 66,395
6 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Bank loans and overdrafts | 234 |  | 22,200
| Taxation and social security costs | 39,592 |  | 35,208
| Accruals | 3,859 |  | 3,879
|  |  |  |  |  | 43,685 |  | 61,287
7 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Bank loans | - |  | 229,564
8 | Loans | 2025 |  | 2024
£ | £
| Creditors include:
| Secured bank loans | 232,264 |  | 232,264
| Bank loan is secured by a fixed and floating charge on investment properties held by the company.
9 | Other information
| HMPSYCH. LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
| Thornycroft
| Meins Road
| Blackburn
| BB2 6QQ

HMPSYCH. LIMITED 04489099 false 2024-08-01 2025-07-31 2025-07-31 VT Final Accounts April 2025 Dr H Moosa No description of principal activity 04489099 2023-08-01 2024-07-31 04489099 core:WithinOneYear 2024-07-31 04489099 core:AfterOneYear 2024-07-31 04489099 core:ShareCapital 2024-07-31 04489099 core:RetainedEarningsAccumulatedLosses 2024-07-31 04489099 2024-08-01 2025-07-31 04489099 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 04489099 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 04489099 bus:Director40 2024-08-01 2025-07-31 04489099 1 2024-08-01 2025-07-31 04489099 2 2024-08-01 2025-07-31 04489099 core:PlantMachinery 2024-08-01 2025-07-31 04489099 countries:England 2024-08-01 2025-07-31 04489099 bus:FRS102 2024-08-01 2025-07-31 04489099 bus:FilletedAccounts 2024-08-01 2025-07-31 04489099 2025-07-31 04489099 core:WithinOneYear 2025-07-31 04489099 core:AfterOneYear 2025-07-31 04489099 core:ShareCapital 2025-07-31 04489099 core:RetainedEarningsAccumulatedLosses 2025-07-31 04489099 core:PlantMachinery 2025-07-31 04489099 core:AdditionsToInvestments 2025-07-31 04489099 core:DisposalsRepaymentsInvestments 2025-07-31 04489099 2024-07-31 04489099 core:PlantMachinery 2024-07-31 iso4217:GBP xbrli:pure