REGISTERED NUMBER: 16465718 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

21 MAY 2025 TO 31 DECEMBER 2025

FOR

SPIRES-JONES NEUROSCIENCE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

T L Spires-Jones

REGISTERED OFFICE:

c/o TC Thompson Taraz Rand

Suite 20, New Cambridge House

Bassingbourn Road

Litlington

Cambridgeshire

SG8 0SS

REGISTERED NUMBER:

16465718 (England and Wales)

ACCOUNTANTS:

TC Group

1st Floor

5-7 Portugal Place

Cambridge

Cambridgeshire

CB5 8AF

FIXED ASSETS

Tangible assets

5

1,550

CURRENT ASSETS

Debtors

6

7,050

Cash and cash equivalents

8,364

15,414

CREDITORS

Amounts falling due within one year

7

(7,872

)

NET CURRENT ASSETS

7,542

TOTAL ASSETS LESS CURRENT LIABILITIES

9,092

CAPITAL AND RESERVES

Called up share capital

8

1

Retained earnings

9,091

SHAREHOLDERS' FUNDS

9,092

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 April 2026 and were signed by:

T L Spires-Jones - Director

1.	STATUTORY INFORMATION

Spires-Jones Neuroscience Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is represented by income received from neuroscientific advisory services.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

20% on cost

Financial instruments

Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

2,000

At 31 December 2025

2,000

DEPRECIATION

Charge for period

450

At 31 December 2025

450

NET BOOK VALUE

At 31 December 2025

1,550

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

7,050

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Taxation and social security

3,840

Other creditors

4,032

7,872

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

1

Ordinary

£1

1

1 Ordinary share of £1 was issued during the period for cash of £ 1 .

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year, the director transferred office equipment, a laptop and office furniture with an estimated fair value of £2,000 into the company. The transaction was non-cash and is recorded as an addition to fixed assets. The corresponding credit was recorded as a director’s loan, repayable on demand and interest-free.