REGISTERED NUMBER: 13590080 (England and Wales)

Financial Statements

for the Year Ended 31 August 2025

for

LDC Psychology Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

O Levano Blanch

Mrs L de Cabo Seron

REGISTERED OFFICE:

Reedham House

31 King Street West

Manchester

Greater Manchester

M3 2PJ

BUSINESS ADDRESS:

Flat 2 Erlesdene

Green walk

Bowdon

Cheshire

WA14 2SL

REGISTERED NUMBER:

13590080 (England and Wales)

AUDITORS:

Freedman Frankl & Taylor

Statutory Auditors

Chartered Accountants

Reedham House

31 King Street West

Manchester

M3 2PJ

FIXED ASSETS

Tangible assets

4

3,384

5,780

Investments

5

368,920

309,971

372,304

315,751

CURRENT ASSETS

Debtors

6

13,039

2,375

Cash at bank

628,621

586,453

641,660

588,828

CREDITORS

Amounts falling due within one year

7

(136,968

)

(182,870

)

NET CURRENT ASSETS

504,692

405,958

TOTAL ASSETS LESS CURRENT LIABILITIES

876,996

721,709

PROVISIONS FOR LIABILITIES

(300

)

(300

)

NET ASSETS

876,696

721,409

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

876,596

721,309

876,696

721,409

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 May 2026 and were signed on its behalf by:

O Levano Blanch - Director

1.	STATUTORY INFORMATION

LDC Psychology Limited 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.

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 as modified by the revaluation of certain assets.

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 each asset over its estimated useful life.

Computer equipment

-

25% on cost

Tangible fixed assets are initially recorded at cost less any tax, discounts and rebates. Subsequently they are recorded at cost less accumulated depreciation and impairment.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Fixed asset investments

Fixed asset investments are shown at the most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in statement of comprehensive income.

Going concern

The company's financial statements for the year ended 31 August 2025 have been prepared on a going concern basis as, after making appropriate enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 September 2024

and 31 August 2025

9,584

DEPRECIATION

At 1 September 2024

3,804

Charge for year

2,396

At 31 August 2025

6,200

NET BOOK VALUE

At 31 August 2025

3,384

At 31 August 2024

5,780

5.	FIXED ASSET INVESTMENTS

Listed

investments

£

COST OR VALUATION

At 1 September 2024

309,971

Revaluations

58,949

At 31 August 2025

368,920

NET BOOK VALUE

At 31 August 2025

368,920

At 31 August 2024

309,971

Cost or valuation at 31 August 2025 is represented by:

Listed

investments

£

Valuation in 2025

58,949

Cost

309,971

368,920

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,916

375

Other debtors

10,123

2,000

13,039

2,375

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

124,747

175,961

Other creditors

12,221

6,909

136,968

182,870

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Ian Sluckis BA FCA (Senior Statutory Auditor)

for and on behalf of Freedman Frankl & Taylor

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

2025

2024

£

£

Mrs L de Cabo Seron

Balance outstanding at start of year

2,000

-

Amounts advanced

47,703

2,000

Amounts repaid

(39,580

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

10,123

2,000

10.	RELATED PARTY DISCLOSURES

Included within other creditors is director's current account balance of £4,821 (2024:£4,509). There are no fixed repayment terms and no interest is chargeable to the company in respect of this balance.