Company registration number 08324750 (England and Wales)
GRANGE PSYCHOLOGICAL SERVICES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
GRANGE PSYCHOLOGICAL SERVICES LIMITED
COMPANY INFORMATION
Director
Dr H N W Wood
Company number
08324750
Registered office
Suite 2 Healey House
Dene Road
Andover
Hampshire
United Kingdom
SP10 2AA
Accountants
Xeinadin South Wales & West Limited
Suite 2d Building 1
Eastern Business Park
St Mellons
Cardiff
CF3 5EA
GRANGE PSYCHOLOGICAL SERVICES LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
GRANGE PSYCHOLOGICAL SERVICES LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
14,733
16,923
Current assets
Debtors
4
123,347
135,643
Cash at bank and in hand
146,843
54,565
270,190
190,208
Creditors: amounts falling due within one year
5
(155,623)
(79,616)
Net current assets
114,567
110,592
Total assets less current liabilities
129,300
127,515
Provisions for liabilities
(3,683)
-
0
Net assets
125,617
127,515
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
125,517
127,415
Total equity
125,617
127,515

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 5 August 2026
Dr H N W Wood
Director
Company registration number 08324750 (England and Wales)
GRANGE PSYCHOLOGICAL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Grange Psychological Services Limited is a private company limited by shares incorporated in England and Wales. The registered office is Suite 2 Healey House, Dene Road, Andover, Hampshire, United Kingdom, SP10 2AA.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% - reducing balance
Computers
20% - reducing balance
Motor vehicles
25% - reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

GRANGE PSYCHOLOGICAL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
4
4
GRANGE PSYCHOLOGICAL SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
3
Tangible fixed assets
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
Cost
At 1 January 2025
7,442
13,362
49,440
70,244
Additions
-
0
2,123
-
0
2,123
At 31 December 2025
7,442
15,485
49,440
72,367
Depreciation and impairment
At 1 January 2025
5,893
9,720
37,708
53,321
Depreciation charged in the year
387
993
2,933
4,313
At 31 December 2025
6,280
10,713
40,641
57,634
Carrying amount
At 31 December 2025
1,162
4,772
8,799
14,733
At 31 December 2024
1,549
3,642
11,732
16,923
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
123,264
115,992
Other debtors
-
0
19,578
Prepayments and accrued income
83
73
123,347
135,643
5
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
32,354
38,117
Other taxation and social security
47,054
38,978
Other creditors
73,615
722
Accruals and deferred income
2,600
1,799
155,623
79,616
6
Related party transactions

At the balance sheet date, the company owed the director £73,436 (2024: the director owed the company £19,578).

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