Registered number
14755126
Logans Psychological Services Ltd
Filleted Accounts
31 March 2026

Logans Psychological Services Ltd
Registered number: | 14755126
Balance Sheet
as at 31 March 2026
Notes |  |  | 2026 |  |  | 2025
£ | £
Fixed assets
Tangible assets | 3 |  |  | 306 |  |  | 409
Current assets
Debtors | 4 |  | 1,988 |  |  | 282
Cash at bank and in hand |  |  | 1,508 |  |  | 412
|  |  | 3,496 |  |  | 694
Creditors: amounts falling due within one year | 5 |  | (3,789) |  |  | (1,046)
Net current liabilities |  |  |  | (293) |  |  | (352)
Net assets |  |  |  | 13 |  |  | 57
Capital and reserves
Profit and loss account |  |  |  | 13 |  |  | 57
Shareholder's funds |  |  |  | 13 |  |  | 57
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
…....................................................
Elspeth Davison
Director
Approved by the board on 10 June 2026

Logans Psychological Services Ltd
Notes to the Accounts
for the year ended 31 March 2026
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Fixtures, fittings, tools and equipment | 25% Reducing balance
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Pensions
| Contributions to defined contribution plans are expensed in the period to which they relate.
2 | Employees | 2026 |  | 2025
Number | Number
| Average number of persons employed by the company | 1 |  | 1
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery etc
£
| Cost
| At 1 April 2025 | 607
| At 31 March 2026 | 607
| Depreciation
| At 1 April 2025 | 198
| Charge for the year | 103
| At 31 March 2026 | 301
| Net book value
| At 31 March 2026 | 306
| At 31 March 2025 | 409
4 | Debtors | 2026 |  | 2025
£ | £
| Other debtors | 1,988 |  | 282
5 | Creditors: amounts falling due within one year | 2026 |  | 2025
£ | £
| Taxation and social security costs | 2,973 |  | 229
| Other creditors | 816 |  | 817
|  |  |  |  |  | 3,789 |  | 1,046
6 | Other information
| Logans Psychological Services Ltd is a private company limited by shares and incorporated in England. Its registered office is:
| 8 New Road
| Linslade
| Leighton Buzzard
| Bedfordshire
| LU7 2LX

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