H J Hobson 0 0 0 31 December 2025 25.00 25.00 395 0 0 0 1 January 2025 0 137477 89229 103297 34606 1504 2320 25025 39953 100 7651 12250 71247 92009 42165 44387 29082 47622 2396 2396 1360 1360 3083 3083 2835 2835 1481 1481 4437 4437 4443 4443 3173 3173 783 783 6833 6833 The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown as accruals in the Statement of Financial Position. The assets of the scheme are held separately from the Company in independently administered funds.Assets that are subject to depreciation or amortisation are assessed at each balance sheet date to determine whether there is any indication that the assets are impaired. Where there is any indication that an asset may be impaired, the carrying value of the asset (or cash-generating unit to which the asset has been allocated) is tested for impairment. An impairment loss is recognised for the amount by which the asset's carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset's (or CGU's) fair value less costs to sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (CGUs). Non-financial assets that have been previously impaired are reviewed at each reporting date to assess whether there is any indication that the impairment losses recognised in prior periods may no longer exist or may have decreased.Subsequently, tangible fixed assets are measured using the cost model . Under the cost model, intangible assets are measured at cost less any accumulated depreciation and any accumulated impairment losses.Revenue from a contract to provide services is recognised in the period in which services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:the amount of revenue can be measured reliably;it is probable that the Company will receive the consideration due under the transaction;the stage of completion of the contract at the end of the reporting period can be measured reliably; andthe costs incurred or to be incurred in respect of the transaction can be measured reliably.The Company's functional and presentational currency is the Pound Sterling.The financial statements have been prepared under the historic cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (FRS 102) and the Companies Act 2006.The principal activity of the company during the year under review was the provision of research services and consultancy services.30 April 2026 The Company has opted not to file the Statement of Income and Retained Earnings in accordance with the provisions applicable to companies subject to the small companies regime.The Company's financial statements have been delivered and prepared in accordance with the provisions applicable to companies subject to the small companies regime.The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements The members have not required the Company to obtain an audit in accordance with section 476 of the Companies Act 2006.For the year ending 31 December 2025, the Company was entitled to exemption from audit under section 477 of the Companies Act 2006.41706 41311 41706 41311 41706 41311 41706 41311 40346 38915 177823 128144 106576 36135 31 December 2025 Financial Statements Neighbourly Lab 13063763 Financials UK FRS 102 2026.3.0+76851 13063763 core:ComputerEquipment 2024-12-31 13063763 core:ComputerEquipment 2025-12-31 13063763 core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 13063763 core:RetainedEarningsAccumulatedLosses 2025-12-31 13063763 core:RetainedEarningsAccumulatedLosses 2024-12-31 13063763 bus:Director4 2025-01-01 2025-12-31 13063763 core:CurrentFinancialInstruments 2025-12-31 13063763 core:ComputerEquipment 2025-01-01 2025-12-31 13063763 bus:FullAccounts 2025-01-01 2025-12-31 13063763 curr:PoundSterling 2025-01-01 2025-12-31 13063763 bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 13063763 2025-01-01 13063763 core:CurrentFinancialInstruments 2024-12-31 13063763 bus:CompanyLimitedByGuarantee 2025-01-01 2025-12-31 13063763 core:OwnedOrFreeholdAssets core:ComputerEquipment 2025-01-01 2025-12-31 13063763 bus:FRS102 2025-01-01 2025-12-31 13063763 2024-12-31 13063763 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 13063763 2025-12-31 13063763 2024-01-01 2024-12-31 13063763 2025-01-01 2025-12-31 xbrli:pure xbrli:pure iso4217:GBP iso4217:GBP

Registered number: 13063763 # Neighbourly Lab ​​​​​ #### #### Company Limited by Guarantee #### ​​Financial Statements #### Information For Filing With The Registrar #### For The Year Ended 31 December 2025
### Neighbourly Lab
2
3
### Neighbourly Lab Registered number: 13063763​ Statement of Financial Position​ As At 31 December 2025
| Note | 2025 £ | 2024 £
--- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 5 | 1,360 | 2,396
Current assets |  |  |
Debtors: amounts falling due within one year | 6 | 71,247 | 92,009
Cash at bank and in hand |  | 106,576 | 36,135
|  | 177,823 | 128,144
Creditors: amounts falling due within one year | 7 | (137,477) | (89,229)
Net current assets |  | 40,346 | 38,915
Total assets less current liabilities |  | 41,706 | 41,311
Net assets |  | 41,706 | 41,311
Capital and reserves |  |  |
Profit and loss account |  | 41,706 | 41,311
Members funds |  | 41,706 | 41,311
For the year​ ending 31 December 2025, the Company was entitled to exemption from 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 Companies Act 2006. The Directors acknowledge their​ responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements The Company's financial statements have been delivered and prepared in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the Statement of Income and Retained Earnings in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf: __________
H J Hobson​​​​​ | ​​
Director | ​​​
Date: 30 April 2026 The notes 3 on to 6 form part of these financial statements.
### Neighbourly Lab #### Notes to the financial statements For The Year Ended 31 December 2025 1. General information Neighbourly Lab is a private company limited by guarantee and is incorporated in England & Wales. The address of its registered office is 58 Victoria Embankment​, London​, EC4Y 0DS​. The principal activity of the company during the year under review was the provision of research services and consultancy services. 2. Accounting policies The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been applied consistently to all periods presented, unless otherwise stated. a. Basis of preparation of financial statements The financial statements have been prepared under the historic cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of ​Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (FRS 102) and the Companies Act 2006. The Company's functional and presentational currency is the Pound Sterling. b. Revenue Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. #### Rendering of services Revenue from a contract to provide services is recognised in the period in which services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
| • | the amount of revenue can be measured reliably;
| • | it is probable that the Company​​​ will receive the consideration due under the transaction;
| • | the stage of completion of the contract at the end of the reporting period can be measured reliably; and
| • | the costs incurred or to be incurred in respect of the transaction can be measured reliably.
c. Tangible fixed assets Tangible fixed assets are initially recognised at cost. Cost includes the purchase price and any costs directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Subsequently, tangible fixed assets are measured using the cost model. Under the cost model, intangible assets are measured at cost less any accumulated depreciation and any accumulated impairment losses. All tangible fixed assets are considered to have a finite useful life. Depreciation is calculated to allocate the depreciable amount of tangible fixed assets to their residual values over their estimated useful lives on the following basis​:
### Neighbourly Lab #### Notes to the financial statements For The Year Ended 31 December 2025 2. Accounting policies (continued) c. Tangible fixed assets (continued)
Plant and machinery | 3 years straight line
If factors such as a change in how an asset is used, technological advancement, or changes in market prices indicate that the residual value or useful life of an asset has changed since the most recent balance sheet date, the Company reviews its previous estimates and, if current expectations differ, amends the residual value, amortisation method or useful life, accounting for this as a change in an accounting estimate. Tangible fixed assets are derecognised on disposal, with the difference between the net disposal proceeds and the carrying amount recognised in profit or loss. d. Impairment of fixed assets Assets that are subject to depreciation or amortisation are assessed at each balance sheet date to determine whether there is any indication that the assets are impaired. Where there is any indication that an asset may be impaired, the carrying value of the asset (or cash-generating unit to which the asset has been allocated) is tested for impairment. An impairment loss is recognised for the amount by which the asset's carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset's (or CGU's) fair value less costs to sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (CGUs). Non-financial assets that have been previously impaired are reviewed at each reporting date to assess whether there is any indication that the impairment losses recognised in prior periods may no longer exist or may have decreased. e. Pensions #### Defined contribution pension plan The Company​​​ operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company​​​​ pays fixed contributions into a separate entity. Once the contributions have been paid the Company​​​​ has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown as accruals in the Statement of Financial Position. The assets of the scheme are held separately from the Company​​​​ in independently administered funds. f. Financial instruments #### Financial assets Financial assets are initially measured at transaction price, including transaction costs, and subsequently held at cost less accumulated impairment, or at amortised cost using the effective interest method in the case of debt instruments meeting the criteria for recognition as basic financial instruments.
### Neighbourly Lab #### Notes to the financial statements For The Year Ended 31 December 2025 2. Accounting policies (continued) f. Financial instruments (continued) At each reporting date, financial assets are assessed for objective evidence of impairment with any impairment loss recognised in profit or loss. An impairment loss is calculated as the difference between the carrying amount and the best estimate of the recoverable amount which is an approximation of its sale value at the balance sheet date or, for basic debt instruments, the present value of estimated cash flows discounted at the asset’s original effective interest rate. If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss. Financial assets are derecognised when:
| • | the contractual rights to the cash flows from the asset expire or are settled; or
| • | substantially all the risks and rewards of the ownership of the asset are transferred to another party; or
| • | despite having retained some significant risks and rewards of ownership, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.
#### Financial liabilities Basic financial liabilities, unless the arrangement constitutes a financing transaction, are initially measured at transaction price, including transaction costs. A financial liability, where the arrangement constitutes a financing transaction, is initially measured at the present value of future payments discounted at a market rate of interest for a similar debt instrument as determined at initial recognition adjusted for transaction costs. Basic financial liabilities are subsequently carried at amortised cost, using the effective interest rate method. Financial liabilities are derecognised when the liability is extinguished, either by way of the contractual obligation having been discharged, cancelled or expired. 3. Company limited by guarantee The company is limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1. The company is incorporated in England & Wales, and the registered office address is noted on page 2. 4. Employees The average number of persons employed by the company during the year amounted to 12 (2024: 11).
### Neighbourly Lab #### Notes to the financial statements For The Year Ended 31 December 2025 5. Tangible fixed assets
| Computer equipment £ | Total £
--- | --- | ---
Cost |  |
At 1 January 2025 | 6,833 | 6,833
Additions | 783 | 783
Disposals | (3,173) | (3,173)
At 31 December 2025 | 4,443 | 4,443
Depreciation and impairment |  |
At 1 January 2025 | (4,437) | (4,437)
Charge for the year on owned assets | (1,481) | (1,481)
Disposals | 2,835 | 2,835
At 31 December 2025 | (3,083) | (3,083)
Net book value |  |
At 31 December 2025 | 1,360 | 1,360
At 31 December 2024 | 2,396 | 2,396
6. Debtors
| 2025 £ | 2024 £
--- | --- | ---
Due within one year |  |
Debtors | 29,082 | 47,622
Prepayments and accrued income | 42,165 | 44,387
| 71,247 | 92,009
7. Creditors
| 2025 £ | 2024 £
--- | --- | ---
Trade creditors | 7,651 | 12,250
Corporation tax | - | 100
Other taxation and social security | 25,025 | 39,953
Other creditors | 1,504 | 2,320
Accruals and deferred income | 103,297 | 34,606
| 137,477 | 89,229