PRESCRIBING SERVICES LTD

Company Registration Number:
05913240 (England and Wales)

Unaudited abridged accounts for the year ended 31 August 2025

Period of accounts

Start date: 01 September 2024

End date: 31 August 2025

PRESCRIBING SERVICES LTD

Contents of the Financial Statements

for the Period Ended 31 August 2025

Balance sheet
Notes

PRESCRIBING SERVICES LTD

Balance sheet

As at 31 August 2025


Notes
2025
2024


£
£
Fixed assets
Intangible assets: 3 1,983,497 1,695,329
Tangible assets: 4 378,564 422,798
Investments: 5 1,000,001 1,000,001
Total fixed assets: 3,362,062 3,118,128
Current assets
Debtors: 6 4,446,523 4,937,947
Cash at bank and in hand: 1,587,982 770,726
Total current assets: 6,034,505 5,708,673
Creditors: amounts falling due within one year: 7 (1,213,690) (1,255,745)
Net current assets (liabilities): 4,820,815 4,452,928
Total assets less current liabilities: 8,182,877 7,571,056
Total net assets (liabilities): 8,182,877 7,571,056
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 8,182,777 7,570,956
Shareholders funds: 8,182,877 7,571,056

The notes form part of these financial statements

PRESCRIBING SERVICES LTD

Balance sheet statements

For the year ending 31 August 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

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 Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 26 May 2026
and signed on behalf of the board by:

Name: Dr Julian Brown
Status: Director

The notes form part of these financial statements

PRESCRIBING SERVICES LTD

Notes to the Financial Statements

for the Period Ended 31 August 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

PRESCRIBING SERVICES LTD

Notes to the Financial Statements

for the Period Ended 31 August 2025

2. Employees

2025 2024
Average number of employees during the period 30 30

PRESCRIBING SERVICES LTD

Notes to the Financial Statements

for the Period Ended 31 August 2025

3. Intangible Assets

Total
Cost £
At 01 September 2024 1,695,329
Additions 288,168
At 31 August 2025 1,983,497
Net book value
At 31 August 2025 1,983,497
At 31 August 2024 1,695,329

PRESCRIBING SERVICES LTD

Notes to the Financial Statements

for the Period Ended 31 August 2025

4. Tangible Assets

Total
Cost £
At 01 September 2024 1,198,005
Additions 49,817
At 31 August 2025 1,247,822
Depreciation
At 01 September 2024 775,207
Charge for year 94,051
At 31 August 2025 869,258
Net book value
At 31 August 2025 378,564
At 31 August 2024 422,798

PRESCRIBING SERVICES LTD

Notes to the Financial Statements

for the Period Ended 31 August 2025

5. Fixed investments

Shares in group undertaking and participating interests

PRESCRIBING SERVICES LTD

Notes to the Financial Statements

for the Period Ended 31 August 2025

6. Debtors

2025 2024
££
Debtors due after more than one year: 4,446,523 4,637,947

PRESCRIBING SERVICES LTD

Notes to the Financial Statements

for the Period Ended 31 August 2025

7. Creditors: amounts falling due within one year note

1213690 1255745

PRESCRIBING SERVICES LTD

Notes to the Financial Statements

for the Period Ended 31 August 2025

8. Loans to directors

Name of director receiving advance or credit: Director A
Description of the loan: Directors Loan account
£
Balance at 01 September 2024 3,383
Advances or credits made: 102,000
Advances or credits repaid: 29,135
Balance at 31 August 2025 76,248

PRESCRIBING SERVICES LTD

Notes to the Financial Statements

for the Period Ended 31 August 2025

9. Related party transactions

Name of the related party: Associated Companies
Relationship:
Associated Companies
Description of the Transaction: Loan
£
Balance at 01 September 2024 3,778,730
Balance at 31 August 2025 3,573,413
Name of the related party: Associated Companies
Relationship:
Associated Companies
Description of the Transaction: Loan
£
Balance at 01 September 2024 268,497
Balance at 31 August 2025 243,686