1 September 2024 false Taxfiler 2024.6 12545252business:PrivateLimitedCompanyLtd2024-09-012025-08-31 125452522024-08-31 125452522024-09-012025-08-31 12545252business:AuditExemptWithAccountantsReport2024-09-012025-08-31 12545252business:FilletedAccounts2024-09-012025-08-31 125452522025-08-31 12545252business:Director12024-09-012025-08-31 12545252business:RegisteredOffice2024-09-012025-08-31 125452522024-08-31 12545252core:WithinOneYear2025-08-31 12545252core:WithinOneYear2024-08-31 12545252core:ShareCapitalcore:PreviouslyStatedAmount2025-08-31 12545252core:ShareCapitalcore:PreviouslyStatedAmount2024-08-31 12545252core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-08-31 12545252core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-08-31 12545252core:PreviouslyStatedAmount2025-08-31 12545252core:PreviouslyStatedAmount2024-08-31 12545252business:SmallEntities2024-09-012025-08-31 12545252countries:EnglandWales2024-09-012025-08-31 12545252core:PlantMachinery2024-09-012025-08-31 12545252core:PlantMachinery2024-08-31 12545252core:PlantMachinery2025-08-31 12545252core:AcceleratedTaxDepreciationDeferredTax2025-08-31 12545252core:AcceleratedTaxDepreciationDeferredTax2024-08-31 125452522023-08-31 125452522023-09-012024-08-31 12545252business:OrdinaryShareClass12024-09-012025-08-31 12545252business:OrdinaryShareClass12023-09-012024-08-31 12545252business:Director112024-09-012025-08-31 12545252business:Director112024-08-31 12545252business:Director112025-08-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 12545252 (England and Wales)
Neurolistics Ltd Unaudited accounts for the year ended 31 August 2025
Neurolistics Ltd Unaudited accounts Contents
Page
- 2 -
Neurolistics Ltd Company Information for the year ended 31 August 2025
Director
Dr Priyanka Pradhan
Company Number
12545252 (England and Wales)
Registered Office
Office 20, CP House Otterspool Way Watford Herts WD25 8HR United Kingdom
Accountants
Peter Dell CCA Office 20, CP House Otterspool Way Watford Herts WD25 8HR
- 3 -
Neurolistics Ltd Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
17,323 
16,057 
Current assets
Debtors
8,680 
2,800 
Cash at bank and in hand
19,454 
4,452 
28,134 
7,252 
Creditors: amounts falling due within one year
2,032 
4,689 
Net current assets
30,166 
11,941 
Total assets less current liabilities
47,489 
27,998 
Provisions for liabilities
Deferred tax
(3,259)
(3,050)
Net assets
44,230 
24,948 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
44,130 
24,848 
Shareholders' funds
44,230 
24,948 
For the year ending 31 August 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 director acknowledges her 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 and authorised for issue on 30 August 2025 and were signed on its behalf by
Dr Priyanka Pradhan Director Company Registration No. 12545252
- 4 -
Neurolistics Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Neurolistics Ltd is a private company, limited by shares, registered in England and Wales, registration number 12545252. The registered office is Office 20, CP House, Otterspool Way, Watford, Herts, WD25 8HR, United Kingdom.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Reducing balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
- 5 -
Neurolistics Ltd Notes to the Accounts for the year ended 31 August 2025
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 September 2024
22,540 
Additions
5,597 
At 31 August 2025
28,137 
Depreciation
At 1 September 2024
6,483 
Charge for the year
4,331 
At 31 August 2025
10,814 
Net book value
At 31 August 2025
17,323 
At 31 August 2024
16,057 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
8,680 
2,800 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
1,234 
1,600 
Taxes and social security
10,450 
2,477 
Loans from directors
(15,000)
(10,000)
Accruals
1,284 
1,234 
(2,032)
(4,689)
7
Deferred taxation
2025 
2024 
£ 
£ 
Accelerated capital allowances
3,259 
3,050 
2025 
2024 
£ 
£ 
Provision at start of year
3,050 
3,668 
Charged/(credited) to the profit and loss account
209 
(618)
Provision at end of year
3,259 
3,050 
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
- 6 -
Neurolistics Ltd Notes to the Accounts for the year ended 31 August 2025
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Dr Priyanka Pradhan
Directors loan
10,000 
5,000 
- 
15,000 
10,000 
5,000 
- 
15,000 
At the year end the director owed the company £15,000. This loan was repaid by way of dividend on 6 April 2026.
10
Transactions with related parties
During the period to 31 August 2025 the company paid a dividend of £24,500.
11
Average number of employees
During the year the average number of employees was 1 (2024: 1).
- 7 -