REGISTERED NUMBER: 13914140 (England and Wales)

Psychological Hub Ltd

Unaudited Financial Statements

for the Year Ended 31 March 2026

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTOR:

Dr C A Mansfield

REGISTERED OFFICE:

69 High Street

Berkhamsted

Hertfordshire

HP4 2DE

REGISTERED NUMBER:

13914140 (England and Wales)

ACCOUNTANTS:

Clarkson Cleaver & Bowes Ltd

8a Wingbury Courtyard

Business Village

Wingrave

Buckinghamshire

HP22 4LW

FIXED ASSETS

Intangible assets

4

35,244

41,244

Tangible assets

5

355

575

35,599

41,819

CURRENT ASSETS

Debtors

6

1,213

2,118

Cash at bank

5,759

39,519

6,972

41,637

CREDITORS

Amounts falling due within one year

7

28,138

35,285

NET CURRENT (LIABILITIES)/ASSETS

(21,166

)

6,352

TOTAL ASSETS LESS CURRENT LIABILITIES

14,433

48,171

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

14,432

48,170

SHAREHOLDERS' FUNDS

14,433

48,171

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 July 2026 and were signed by:

Dr C A Mansfield - Director

1.	STATUTORY INFORMATION

Psychological Hub Ltd 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.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

33.33% straight line

Computer equipment

-

33.33% straight line

Taxation

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

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 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 and that are expected to apply to the reversal of the timing difference.

Current or deferred taxation liabilities are not discounted.

Pension costs and other post-retirement benefits

The pension costs charged in the financial statements represent the contributions payable by the company for the year.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

60,000

AMORTISATION

At 1 April 2025

18,756

Charge for year

6,000

At 31 March 2026

24,756

NET BOOK VALUE

At 31 March 2026

35,244

At 31 March 2025

41,244

5.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 April 2025

252

1,220

1,472

Additions

407

-

407

At 31 March 2026

659

1,220

1,879

DEPRECIATION

At 1 April 2025

84

813

897

Charge for year

220

407

627

At 31 March 2026

304

1,220

1,524

NET BOOK VALUE

At 31 March 2026

355

-

355

At 31 March 2025

168

407

575

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

860

1,400

Other debtors

353

718

1,213

2,118

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

1,898

9,301

Other creditors

26,240

25,984

28,138

35,285