REGISTERED NUMBER: OC399533 (England and Wales)

Report of the Members and

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Prism Brain Mapping UK LLP

Page

General Information

1

Report of the Members

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

5

DESIGNATED MEMBERS:

B R Scales

J C Wallace

C N R de Garston

REGISTERED OFFICE:

Court Lodge Down

Hawkenbury Road

Bells Yew Green

Tunbridge Wells

Kent

TN3 9BJ

REGISTERED NUMBER:

OC399533 (England and Wales)

ACCOUNTANTS:

Deeks Evans Audit Services Limited

Chartered Accountants

First Floor, West Barn

North Frith Farm, Ashes Lane

Hadlow

Tonbridge

Kent

TN11 9QU

The members present their report with the financial statements of the LLP for the year ended 31 March 2025.

PRINCIPAL ACTIVITY

The principal activity of the LLP in the year under review was that of providing neuroscience based instruments to identify behavioural preferences for work purposes.

DESIGNATED MEMBERS

The designated members during the year under review were:

B R Scales

J C Wallace

C N R de Garston

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS

The profit for the year before members' remuneration and profit shares was £68,862 (2024 - £17,766 profit).

MEMBERS' INTERESTS

ON BEHALF OF THE MEMBERS:

C N R de Garston - Designated member

11 July 2025

TURNOVER

226,920

89,370

Cost of sales

122,050

52,150

GROSS PROFIT

104,870

37,220

Administrative expenses

36,008

19,454

OPERATING PROFIT and

PROFIT FOR THE FINANCIAL YEAR BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES

68,862

17,766

PROFIT FOR THE FINANCIAL YEAR BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES

68,862

17,766

Members' remuneration charged as an expense

5

(34,000

)

(16,000

)

PROFIT FOR THE FINANCIAL YEAR AVAILABLE FOR DISCRETIONARY DIVISION AMONG MEMBERS

34,862

1,766

FIXED ASSETS

Tangible assets

6

9,750

13,000

CURRENT ASSETS

Debtors

7

25,063

16,414

Cash at bank

27,661

69,670

52,724

86,084

CREDITORS

Amounts falling due within one year

8

26,743

80,215

NET CURRENT ASSETS

25,981

5,869

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

35,731

18,869

LOANS & OTHER DEBTS DUE TO MEMBERS

35,731

18,869

TOTAL MEMBERS' INTERESTS

Loans & other debts due to members

35,731

18,869

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2025.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

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

The financial statements were approved by the members of the LLP and authorised for issue on 11 July 2025 and were signed by:

C N R de Garston - Designated member

1.	STATUTORY INFORMATION

Prism Brain Mapping UK LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. 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.

3.	EMPLOYEE INFORMATION

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

4.	OPERATING PROFIT

The operating profit is stated after charging:

Period

1.11.23

Year Ended

to

31.3.25

31.3.24

£

£

Depreciation - owned assets

3,250

-

5.	INFORMATION IN RELATION TO MEMBERS

Period

1.11.23

Year Ended

to

31.3.25

31.3.24

£

£

Members' remuneration charged as an expense

Partners' salaries

34,000

16,000

6.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

13,000

DEPRECIATION

Charge for year

3,250

At 31 March 2025

3,250

NET BOOK VALUE

At 31 March 2025

9,750

At 31 March 2024

13,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

25,063

16,414

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation & social security

1,300

-

Other creditors

25,443

80,215

26,743

80,215