REGISTERED NUMBER: 11643665 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

ABACUS PSYCHOLOGY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTOR:

Dr D Ankers

SECRETARY:

REGISTERED OFFICE:

Burnden House

150 Weston Road

Stafford

ST16 3RU

REGISTERED NUMBER:

11643665 (England and Wales)

ACCOUNTANTS:

CHEADLES

Chartered Accountants

Telegraph House

59 Wolverhampton Road

Stafford

Staffordshire

ST17 4AW

FIXED ASSETS

Property, plant and equipment

4

303,383

297,393

CURRENT ASSETS

Inventories

56,141

23,408

Debtors

5

79,329

68,317

Cash at bank

28,066

47,814

163,536

139,539

CREDITORS

Amounts falling due within one year

6

99,334

333,868

NET CURRENT ASSETS/(LIABILITIES)

64,202

(194,329

)

TOTAL ASSETS LESS CURRENT LIABILITIES

367,585

103,064

CREDITORS

Amounts falling due after more than one year

7

(215,003

)

-

PROVISIONS FOR LIABILITIES

(2,710

)

(1,042

)

NET ASSETS

149,872

102,022

CAPITAL AND RESERVES

Called up share capital

10

10

Fair value reserve

8

5,593

-

Retained earnings

144,269

102,012

149,872

102,022

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 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 28 July 2026 and were signed by:

Dr D Ankers - Director

1.	STATUTORY INFORMATION

Abacus 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.

Significant judgements and estimates

Preparation of the financial statements requires management to make significant judgements, estimates and assumptions that affect the amounts reported for the assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year.

Turnover

Revenue 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.

Fixtures and fittings

-

25% on cost

Computer equipment

-

33% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing inventories to their present location and condition.

Taxation

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 3 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Freehold

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST OR VALUATION

At 1 November 2024

292,543

5,364

11,067

308,974

Additions

-

-

539

539

Revaluations

7,457

-

-

7,457

At 31 October 2025

300,000

5,364

11,606

316,970

DEPRECIATION

At 1 November 2024

-

2,190

9,391

11,581

Charge for year

-

1,082

924

2,006

At 31 October 2025

-

3,272

10,315

13,587

NET BOOK VALUE

At 31 October 2025

300,000

2,092

1,291

303,383

At 31 October 2024

292,543

3,174

1,676

297,393

Cost or valuation at 31 October 2025 is represented by:

Fixtures

Freehold

and

Computer

property

fittings

equipment

Totals

£

£

£

£

Valuation in 2025

7,457

-

-

7,457

Cost

292,543

5,364

11,606

309,513

300,000

5,364

11,606

316,970

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

68,056

59,325

Other debtors

11,273

8,992

79,329

68,317

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

8,500

-

Trade creditors

41,953

41,067

Taxation and social security

34,812

16,110

Other creditors

14,069

276,691

99,334

333,868

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

215,003

-

8.

RESERVES

Fair

value

reserve

£

Reserve transfer

5,593

At 31 October 2025

5,593

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Abacus Psychology Limited for the year ended 31 October 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Abacus Psychology Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Abacus Psychology Limited and state those matters that we have agreed to state to the director of Abacus Psychology Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Abacus Psychology Limited and its director for our work or for this report.

It is your duty to ensure that Abacus Psychology Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Abacus Psychology Limited. You consider that Abacus Psychology Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Abacus Psychology Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

CHEADLES

Chartered Accountants

Telegraph House

59 Wolverhampton Road

Stafford

Staffordshire

ST17 4AW

28 July 2026