Registration number: 15903662

NEUROSPECTRUM PROPERTY SERVICES LIMITED

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

NEUROSPECTRUM PROPERTY SERVICES LIMITED

Company Information

Director

J Hutchinson

Registered office

The Specialist Neurodevelopmental Clinic 25 Lansdowne Terrace Gosforth Newcastle Upon Tyne NE3 1H

Accountants

K&S Professionals Limited Chartered Certified Accountants41 Rivington Crescent Mill Hill London NW7 2LF

NEUROSPECTRUM PROPERTY SERVICES LIMITED

(Registration number: 15903662)
Balance Sheet as at 31 August 2025

	Note	2025 £
Fixed assets
Tangible assets	4	489,376
Current assets
Cash at bank and in hand		4,488
Creditors: Amounts falling due within one year	6	(196,567)
Net current liabilities		(192,079)
Total assets less current liabilities		297,297
Creditors: Amounts falling due after more than one year	6	(304,220)
Net liabilities		(6,923)
Capital and reserves
Called up share capital	7	100
Retained earnings		(7,023)
Shareholders' deficit		(6,923)

For the financial period ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 27 July 2026
 

......................................... J Hutchinson Director

NEUROSPECTRUM PROPERTY SERVICES LIMITED

Notes to the Unaudited Financial Statements for the Period from 19 August 2024 to 31 August 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
The Specialist Neurodevelopmental Clinic
25 Lansdowne Terrace
Gosforth
Newcastle Upon Tyne
NE3 1H

These financial statements were authorised for issue by the director on 27 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

NEUROSPECTRUM PROPERTY SERVICES LIMITED

Notes to the Unaudited Financial Statements for the Period from 19 August 2024 to 31 August 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1.

NEUROSPECTRUM PROPERTY SERVICES LIMITED

Notes to the Unaudited Financial Statements for the Period from 19 August 2024 to 31 August 2025

4	Tangible assets

	Land and buildings £	Total £
Cost or valuation
Additions	489,376	489,376
At 31 August 2025	489,376	489,376
Depreciation
Carrying amount
At 31 August 2025	489,376	489,376

Included within the net book value of land and buildings above is £489,376 in respect of freehold land and buildings.
 

5

Debtors

Current	2025 £
	-

NEUROSPECTRUM PROPERTY SERVICES LIMITED

Notes to the Unaudited Financial Statements for the Period from 19 August 2024 to 31 August 2025

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £
Due within one year
Loans and borrowings	8	28,956
Trade creditors		456
Amounts owed to group undertakings and undertakings in which the company has a participating interest	9	166,305
Accruals and deferred income		850
		196,567

Creditors: amounts falling due after more than one year

	Note	2025 £
Due after one year
Loans and borrowings	8	304,220

7	Share capital

Allotted, called up and fully paid shares

	2025
	No.	£
Ordinary of £1 each	100	100

NEUROSPECTRUM PROPERTY SERVICES LIMITED

Notes to the Unaudited Financial Statements for the Period from 19 August 2024 to 31 August 2025

8	Loans and borrowings

Non-current loans and borrowings

	2025 £
Bank borrowings	304,220

Current loans and borrowings

	2025 £
Bank borrowings	28,956

The bank has a fixed charge over the properties of the company.

9	Related party transactions

Included within creditor due within one year is an amount of £166,305 due to a related company.

This balance arose as a result of financing transactions during the year.