AAP PSYCHIATRY CONSULTANCY LIMITED

AAP PSYCHIATRY CONSULTANCY LIMITED
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Enter data in the white spaces Enter numbers as + unless indicated				Current year	Comparative

Units (eg £ or £000)		£	include a trailing space

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
	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