REGISTERED NUMBER: 14269202

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Morton Neuropsychology Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N Morton

L Barker

REGISTERED OFFICE:

4 Lowe View

Mount Wise

Newquay

Cornwall

TR7 2BN

REGISTERED NUMBER:

14269202

ACCOUNTANTS:

A&MPG Limited

6 Meadowhead

Sheffield

South Yorkshire

S8 7UD

FIXED ASSETS

Tangible assets

4

32,173

41,941

CURRENT ASSETS

Debtors

5

1,507

987

Cash at bank

4,667

12,607

6,174

13,594

CREDITORS

Amounts falling due within one year

6

2,276

4,286

NET CURRENT ASSETS

3,898

9,308

TOTAL ASSETS LESS CURRENT LIABILITIES

36,071

51,249

PROVISIONS FOR LIABILITIES

5,541

7,177

NET ASSETS

30,530

44,072

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

30,430

43,972

SHAREHOLDERS' FUNDS

30,530

44,072

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

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 20 April 2026 and were signed on its behalf by:

N Morton - Director

1.	STATUTORY INFORMATION

Morton Neuropsychology Limited is a private company, limited by shares , registered in Not specified/Other. 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.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% 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.

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 3 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 August 2024

889

46,980

7,794

55,663

Additions

-

-

859

859

At 31 July 2025

889

46,980

8,653

56,522

DEPRECIATION

At 1 August 2024

234

12,542

946

13,722

Charge for year

164

8,610

1,853

10,627

At 31 July 2025

398

21,152

2,799

24,349

NET BOOK VALUE

At 31 July 2025

491

25,828

5,854

32,173

At 31 July 2024

655

34,438

6,848

41,941

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

521

-

Other debtors

986

987

1,507

987

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

238

2,498

Other creditors

2,038

1,788

2,276

4,286