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Company Registration No. SC579279 (Scotland)
INDEPENDENT PSYCHOLOGY PRACTICE LIMITED Unaudited accounts for the year ended 31 October 2025
INDEPENDENT PSYCHOLOGY PRACTICE LIMITED Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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INDEPENDENT PSYCHOLOGY PRACTICE LIMITED Company Information for the year ended 31 October 2025
Directors
Dr Joy Elizabeth McKellar Dr Alexandra Paula Marie Reilly
Company Number
SC579279 (Scotland)
Registered Office
C/O Morton Fraser 4th Floor, 1 West Regent Street Glasgow G2 1RW
Accountants
Lynsey Murray 22 Bluebell Drive Glasgow G77 6FN
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Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of INDEPENDENT PSYCHOLOGY PRACTICE LIMITED for the year ended 31 October 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of INDEPENDENT PSYCHOLOGY PRACTICE LIMITED for the year ended 31 October 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Lynsey Murray Member in Practice 22 Bluebell Drive Glasgow G77 6FN 20 May 2026
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INDEPENDENT PSYCHOLOGY PRACTICE LIMITED Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Current assets
Cash at bank and in hand
5,177 
12,362 
Creditors: amounts falling due within one year
4
(2,133)
(6,559)
Net current assets
3,044 
5,803 
Net assets
3,044 
5,803 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
3,042 
5,801 
Shareholders' funds
3,044 
5,803 
For the year ending 31 October 2025 the company was entitled to exemption from audit 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 20 May 2026 and were signed on its behalf by
Dr Alexandra Paula Marie Reilly Director Company Registration No. SC579279
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INDEPENDENT PSYCHOLOGY PRACTICE LIMITED Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
INDEPENDENT PSYCHOLOGY PRACTICE LIMITED is a private company, limited by shares, registered in Scotland, registration number SC579279. The registered office is C/O Morton Fraser, 4th Floor, 1 West Regent Street, Glasgow, G2 1RW.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
1,985 
6,480 
Accruals
148 
79 
2,133 
6,559 
5
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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