REGISTERED NUMBER: 11519256 (England and Wales)

MEDICOLEGAL-PSYCHOLOGY-NEUROPSYCHOLOGY

LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page

Company Information

1

Abridged Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Dr P S Moore

Mrs M K Moore

REGISTERED OFFICE:

6 Cornmarket Street

Torrington

EX38 8EY

REGISTERED NUMBER:

11519256 (England and Wales)

ACCOUNTANTS:

Jane Maynard Limited

T/A Maynard Johns

37 Mill Street

Bideford

DEVON

EX39 2JJ

FIXED ASSETS

Intangible assets

4

3,000

4,000

Tangible assets

5

3,946

2,772

6,946

6,772

CURRENT ASSETS

Debtors

6

96,878

145,677

Cash at bank

94,458

40,667

191,336

186,344

CREDITORS

Amounts falling due within one year

(32,524

)

(31,038

)

NET CURRENT ASSETS

158,812

155,306

TOTAL ASSETS LESS CURRENT LIABILITIES

165,758

162,078

PROVISIONS FOR LIABILITIES

(773

)

(529

)

NET ASSETS

164,985

161,549

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

164,885

161,449

164,985

161,549

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

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

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings and an abridged Statement of Financial Position for the year ended 31 August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 December 2025 and were signed on its behalf by:

Dr P S Moore - Director

1.	STATUTORY INFORMATION

Medicolegal-Psychology-Neuropsychology Limited 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery etc

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 September 2024

and 31 August 2025

10,000

AMORTISATION

At 1 September 2024

6,000

Amortisation for year

1,000

At 31 August 2025

7,000

NET BOOK VALUE

At 31 August 2025

3,000

At 31 August 2024

4,000

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 September 2024

6,001

Additions

3,306

At 31 August 2025

9,307

DEPRECIATION

At 1 September 2024

3,229

Charge for year

2,132

At 31 August 2025

5,361

NET BOOK VALUE

At 31 August 2025

3,946

At 31 August 2024

2,772

6.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other debtors

38,750

53,750

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2025

2024

£

£

Dr P S Moore and Mrs M K Moore

Balance outstanding at start of year

59,901

65,652

Amounts advanced

5,349

115,563

Amounts repaid

(42,100

)

(121,314

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

23,150

59,901

The loan was charged interest at HMRC approved rates. Loan is repaid on 30th April 2026.