REGISTERED NUMBER: 06590965 (England and Wales)

Report of the Director and

Unaudited Financial Statements for the Year Ended 30 July 2025

for

Neurohealth London Limited

Page

Company Information

1

Report of the Director

2

Balance Sheet

3

Statement of Changes in Equity

4

Notes to the Financial Statements

5

DIRECTOR:

Ms K Rullo

REGISTERED OFFICE:

Unit CC3

15 Canterbury Court

1-3 Brixton Road

London

SW9 6DE

REGISTERED NUMBER:

06590965 (England and Wales)

ACCOUNTANTS:

TC Group

First Floor

Spitalfields House

Stirling Way

Borehamwood

Hertfordshire

WD6 2FX

The director presents her report with the financial statements of the company for the year ended 30 July 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of health case management services

DIRECTOR

Ms K Rullo held office during the whole of the period from 31 July 2024 to the date of this report.

STATEMENT OF DIRECTOR'S RESPONSIBILITIES

The director is responsible for preparing the Report of the Director and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless she is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

-	select suitable accounting policies and then apply them consistently;

-	make judgements and accounting estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable her to ensure that the financial statements comply with the Companies Act 2006. She is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Ms K Rullo - Director

15 July 2026

FIXED ASSETS

Property, plant and equipment

4

5,959

8,426

CURRENT ASSETS

Debtors

5

2,754,920

2,884,793

Investments

6

339,515

324,020

Cash at bank

282,267

346,181

3,376,702

3,554,994

CREDITORS

Amounts falling due within one year

7

(502,608

)

(498,674

)

NET CURRENT ASSETS

2,874,094

3,056,320

TOTAL ASSETS LESS CURRENT LIABILITIES

2,880,053

3,064,746

PROVISIONS FOR LIABILITIES

(1,490

)

(2,107

)

NET ASSETS

2,878,563

3,062,639

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

2,878,463

3,062,539

SHAREHOLDERS' FUNDS

2,878,563

3,062,639

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 July 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 15 July 2026 and were signed by:

Ms K Rullo - Director

Called up

share

Retained

Total

capital

earnings

equity

£

£

£

Balance at 31 July 2023

100

2,674,231

2,674,331

Changes in equity

Total comprehensive income

-

388,308

388,308

Balance at 30 July 2024

100

3,062,539

3,062,639

Changes in equity

Dividends

-

(570,000

)

(570,000

)

Total comprehensive income

-

385,924

385,924

Balance at 30 July 2025

100

2,878,463

2,878,563

1.	STATUTORY INFORMATION

Neurohealth London 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Significant judgements and estimates

In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period or in the period of the revision and future periods where the revision affects both current and future periods.

There are no significant judgements or estimates involved in the preparation of the financial statements.

Revenue

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, and rebates.

Tangible fixed assets

Property, plant and equipment are stated at cost less accumulated depreciation and accumulated impairment losses. Such cost includes costs directly attributable to making the assets capable of operating as intended.

The carrying value of tangible assets are reviewed for impairment when events or changes in circumstances indicate the carrying value may not be recoverable.

Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Fixtures and fittings - 25% on cost

Computer equipment - 25% on cost

Financial instruments

The company has elected to apply the provisions of Schedule 1A of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset , with the net amounts presented in the financial statements , when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.

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.

Investments

Investments are remeasured to market value at each balance sheet date. Gains and losses on remeasure are recognised in profit or loss for the period.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 8 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 31 July 2024

48,605

Additions

1,516

At 30 July 2025

50,121

DEPRECIATION

At 31 July 2024

40,179

Charge for year

3,983

At 30 July 2025

44,162

NET BOOK VALUE

At 30 July 2025

5,959

At 30 July 2024

8,426

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.7.25

30.7.24

£

£

Trade debtors

151,523

188,409

Amounts owed by participating interests

2,374,531

2,407,422

Other debtors

228,866

288,962

2,754,920

2,884,793

6.	CURRENT ASSET INVESTMENTS

30.7.25

30.7.24

£

£

Investments

339,515

324,020

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.7.25

30.7.24

£

£

Trade creditors

132,180

111,152

Taxation and social security

129,751

135,018

Other creditors

240,677

252,504

502,608

498,674

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.7.25

30.7.24

value:

£

£

50

Ordinary A

£1

50

50

50

Ordinary B

£1

50

50

100

100

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 July 2025 and 30 July 2024:

30.7.25

30.7.24

£

£

Ms K Rullo

Balance outstanding at start of year

280,864

523,823

Amounts advanced

644,102

806,335

Amounts repaid

(705,000

)

(1,049,294

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

219,966

280,864

Interest of £18,375 has been charged at the official HM Revenue & Customs rate.

This balance was repaid after the balance sheet date.

10.	RELATED PARTY DISCLOSURES

Included in the other debtors due within one year is an amount of £2,374,531 (2024: £2,407,422) due from the connected companies with common control. The loan was interest free and repayable on demand.

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Ms K Rullo.