IRIS Accounts Production v26.2.0.496 SC573244 director 1.4.25 31.3.26 31.3.26 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC573244 2025-03-31 SC573244 2026-03-31 SC573244 2025-04-01 2026-03-31 SC573244 2024-03-31 SC573244 2024-04-01 2025-03-31 SC573244 2025-03-31 SC573244 ns15:Scotland 2025-04-01 2026-03-31 SC573244 ns14:PoundSterling 2025-04-01 2026-03-31 SC573244 ns10:Director1 2025-04-01 2026-03-31 SC573244 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC573244 ns10:SmallEntities 2025-04-01 2026-03-31 SC573244 ns10:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 SC573244 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 SC573244 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC573244 ns10:FullAccounts 2025-04-01 2026-03-31 SC573244 ns10:RegisteredOffice 2025-04-01 2026-03-31 SC573244 ns5:CurrentFinancialInstruments 2026-03-31 SC573244 ns5:CurrentFinancialInstruments 2025-03-31 SC573244 ns5:ShareCapital 2026-03-31 SC573244 ns5:ShareCapital 2025-03-31 SC573244 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 SC573244 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 SC573244 ns5:PlantMachinery 2025-04-01 2026-03-31 SC573244 ns5:PlantMachinery 2025-03-31 SC573244 ns5:PlantMachinery 2026-03-31 SC573244 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 SC573244 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 SC573244 ns5:CurrentFinancialInstruments 2025-04-01 2026-03-31

REGISTERED NUMBER: SC573244 (Scotland)

| NPK Psychology Ltd |

| Unaudited Financial Statements |

| for the Year Ended 31 March 2026 |

| NPK Psychology Ltd (Registered number: SC573244) |

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| NPK Psychology Ltd |

Company Information

for the Year Ended 31 March 2026

| DIRECTOR: | N Kinloch

| REGISTERED OFFICE: | 11 Campbell Park Crescent

| Edinburgh

| EH13 0HT

| REGISTERED NUMBER: | SC573244 (Scotland)

| ACCOUNTANTS: | Whitelaw Wells

| 9 Ainslie Place

| Edinburgh

| Midlothian

| EH3 6AT

| BANKERS: | HSBC

| Lion House

| 25 Islington High Street

| Islington

| London

| N1 9LJ

| NPK Psychology Ltd (Registered number: SC573244) |

Balance Sheet

31 March 2026

| 2026 |  | 2025

| Notes | £ | £ |

CURRENT ASSETS

Stocks | 520 |  | 240 |  |

Debtors | 5 | 67,603 |  | 61,623 |  |

Cash at bank | 94,299 |  | 83,163 |  |

162,422 |  | 145,026 |  |

CREDITORS

Amounts falling due within one year | 6 | 51,888 |  | 48,547 |  |

NET CURRENT ASSETS | 110,534 |  | 96,479 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 110,534 |  | 96,479 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 110,533 |  | 96,478 |  |

110,534 |  | 96,479 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

| NPK Psychology Ltd (Registered number: SC573244) |

Balance Sheet - continued

31 March 2026

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 31 July 2026 and were signed by:

N Kinloch - Director

| NPK Psychology Ltd (Registered number: SC573244) |

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| NPK Psychology Ltd is a private company, limited by shares , registered in Scotland. 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.

| Turnover

| Turnover comprises the fair value of psychology consultancy services provided.

| Revenue from psychology consulting is recognised as services are provided.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 33% on cost

| Work in progress

| Work in progress is valued at the expected sale value adjusted for the degree of completion of work done.

| Financial instruments

| The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

| All loans with related parties are all repayable on demand.

| 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.

| NPK Psychology Ltd (Registered number: SC573244) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| 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.

| Provisions

| Provisions are recognised where the company has a present obligation as a result of a past event, it is probable that the company will be required to settle the obligations, and a reliable estimate can be made of the obligations. The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2025 - 1 ) .

| NPK Psychology Ltd (Registered number: SC573244) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2025 | 830 |  |

| Disposals | (280 | ) |

| At 31 March 2026 | 550 |  |

| DEPRECIATION

| At 1 April 2025 | 830 |  |

| Eliminated on disposal | (280 | ) |

| At 31 March 2026 | 550 |  |

| NET BOOK VALUE

| At 31 March 2026 | - |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade debtors | 5,200 |  | - |  |

| Other debtors | 62,403 |  | 61,623 |  |

67,603 |  | 61,623 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Taxation and social security | 16,001 |  | 15,622 |  |

| Other creditors | 35,887 |  | 32,925 |  |

51,888 |  | 48,547 |  |

| Other creditors includes a loan from the director. This balance is unsecured, interest-free and repayable on demand.

| NPK Psychology Ltd (Registered number: SC573244) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

7. | RELATED PARTY DISCLOSURES

| NPK Psychology Ltd made loans to a related company in earlier periods. The balance due from the related company at the end of the reporting period was £61,600 (2025 - £61,623). This balance is interest free, unsecured and repayable on demand.