AAP PSYCHIATRY CONSULTANCY LIMITED
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Company registration number | 08827668
|  |  |  | Date
Approval date of the accounts by the board | 20/05/2026
|  |  |  | Date
Date of signing on the audit/accountants report | 20/05/2026
Date of engagement letter (required for | Date
CA and ACCA reports)
Person signing directors' report:
| Name of director | Anand Vemula
| Or, name of secretary
Name of director signing balance sheet | Anand Vemula
Address of registered office:
| Address line 1 | Suite 2, Parkway 5,
| Address line 2 | Parkway Business Centre,
| City or town | 300 Princess Road,
| County or region | Manchester
| Postcode | M14 7HR
Name of senior statutory auditor
Name of auditors/accountants | CLEARCUT ACCOUNTING
Type of firm (eg Chartered Accountants) | Accountants
Address of auditors/accountants
| Address line 1 | Suite 2, Parkway 5,
| Address line 2 | Parkway Business Centre,
| City or town | 300 Princess Road,
| County or region | Manchester
| Postcode | M14 7HR
Prior year adjustments (+ for a gain; - for a loss) | £
| Correction of prior year errors
| Effect of retrospective changes in accounting policies |  |
| More info on prior year adjustments |  |
Number | Number
Average number of persons employed by the company | 2 |  | 2

AAP PSYCHIATRY CONSULTANCY LIMITED
Registered number: | 08827668
Balance Sheet
as at 31 December 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 42,128 |  |  | 39,107
Current assets
Investments held as current assets | 4 |  | 812 |  |  | 812
Cash at bank and in hand |  |  | 62,991 |  |  | 54,206
|  |  | 63,803 |  |  | 55,018
Creditors: amounts falling due within one year | 5 |  | (50,298) |  |  | (57,893)
Net current assets/(liabilities) |  |  |  | 13,505 |  |  | (2,875)
Total assets less current liabilities |  |  |  | 55,633 |  |  | 36,232
Creditors: amounts falling due after more than one year | 6 |  |  | - |  |  | (3,258)
Net assets |  |  |  | 55,633 |  |  | 32,974
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Profit and loss account |  |  |  | 55,533 |  |  | 32,874
Shareholders' funds |  |  |  | 55,633 |  |  | 32,974
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Anand Vemula
Director
Approved by the board on 20 May 2026

AAP PSYCHIATRY CONSULTANCY LIMITED
Notes to the Accounts
for the year ended 31 December 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| FA - Plant and Machinery | 33.33% S.L
| FA - Vehicles | 15% R.B
| FA - Equipment, fixtures & fittings | 20% S.L
| Investments
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 2 |  | 2
3 | Tangible fixed assets
|  | Equipment, fixtures & fittings |  | Plant and machinery etc |  | Motor vehicles |  | Total
£ | £ | £ | £
| Cost
| At 1 January 2025 | - |  | 8,654 |  | 110,050 |  | 118,704
| Additions | 8,719 |  | 1,199 |  | - |  | 9,918
| At 31 December 2025 | 8,719 |  | 9,853 |  | 110,050 |  | 128,622
| Depreciation
| At 1 January 2025 | - |  | 7,940 |  | 71,657 |  | 79,597
| Charge for the year | 727 |  | 411 |  | 5,759 |  | 6,897
| At 31 December 2025 | 727 |  | 8,351 |  | 77,416 |  | 86,494
| Net book value
| At 31 December 2025 | 7,992 |  | 1,502 |  | 32,634 |  | 42,128
| At 31 December 2024 | - |  | 714 |  | 38,393 |  | 39,107
4 | Investments held as current assets | 2025 |  | 2024
£ | £
| Fair value
| Unlisted investments | 812 |  | 812
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Non-equity preference shares | 1,335 |  | -
| Taxation and social security costs | 5,345 |  | 5,729
| Other creditors | 43,618 |  | 52,164
|  |  |  |  |  | 50,298 |  | 57,893
6 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Other creditors | - |  | 3,258
7 | Controlling party
| The directors control the company.
8 | Other information
| AAP PSYCHIATRY CONSULTANCY LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
| Suite 2, Parkway 5,
| Parkway Business Centre,
| 300 Princess Road,
| Manchester
| M14 7HR

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