Company registration number: SC677506
Annual report and unaudited financial statements
for the year ended 31 October 2025
for
Perception Psychiatry Ltd
Pages for filing with the Registrar
Company registration number: SC677506
Perception Psychiatry Ltd
Balance sheet
as at 31 October 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 21,608 24,566
21,608 24,566
Current assets
Cash at bank and in hand 64,631 33,010
64,631 33,010
Creditors: amounts falling due within one year
5 (22,478) (11,295)
Net current assets 42,153 21,715
Total assets less current liabilities 63,761 46,281
NET ASSETS 63,761 46,281
Capital and reserves
Called up share capital 2 2
Profit and loss account 63,759 46,279
TOTAL EQUITY 63,761 46,281
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 October 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: SC677506
Perception Psychiatry Ltd
Balance sheet - continued
as at 31 October 2025
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 21 July 2026 and signed on its behalf by:
Dr J Sussmann, Director Mr S Noble, Director
21 July 2026 21 July 2026
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Perception Psychiatry Ltd
Notes to the financial statements
for the year ended 31 October 2025
1 Company information
Perception Psychiatry Ltd is a private company registered in Scotland. Its registered number is SC677506. The company is limited by shares. Its registered office is 15 The Melting Pot, 15 Calton Road, Edinburgh, EH8 8DL.
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 historic cost convention.
Presentation currency
The company’s financial statements are presented in sterling.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant & machinery - 10% straight line
Equipment - 15% reducing balance
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Perception Psychiatry Ltd
Notes to the financial statements - continued
for the year ended 31 October 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 2 (2024 - 2).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 November 2024 29,884
At 31 October 2025 29,884
Depreciation
At 1 November 2024 5,318
Charge for year 2,958
At 31 October 2025 8,276
Net book value
At 31 October 2025 21,608
At 31 October 2024 24,566
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Perception Psychiatry Ltd
Notes to the financial statements - continued
for the year ended 31 October 2025
4 Tangible fixed assets - continued
Cost or valuation at 31 October 2025 is represented by:
Plant and machinery etc.

£
Valuation in 2026 -
Cost 29,884
29,884
If Plant & machinery had not been revalued, it would have been included at the following historical cost:
2025 2024
£ £
Cost 29,884 29,884
Accumulated depreciation 8,276 5,318
5 Creditors: amounts falling due within one year
2025 2024
£ £
Other creditors 10,005 9,299
Taxation 5,348 1,516
VAT payable 6,250 -
Accruals and deferred income 875 480
22,478 11,295
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