Company Registration No. 12629074 (England and Wales)
Skylight Psychiatry Ltd
Unaudited accounts
for the year ended 31 March 2026
Skylight Psychiatry Ltd
Unaudited accounts
Contents
Skylight Psychiatry Ltd
Company Information
for the year ended 31 March 2026
Directors
Dr Rejaul Abul Kashim Mohammed Islam
Rahela Begum Choudhury
Company Number
12629074 (England and Wales)
Registered Office
Manor House
Lutyens Close
Basingstoke
RG24 8AG
United Kingdom
Accountants
Woods Russell Limited
First Floor Unit S
Loddon Business Centre
Roentgen Road
Basingstoke
RG24 8NG
Skylight Psychiatry Ltd
Statement of financial position
as at 31 March 2026
Tangible assets
46,123
7,026
Cash at bank and in hand
3,966,044
278,163
Creditors: amounts falling due within one year
(2,742,007)
(420,207)
Net current assets
4,189,137
169,661
Total assets less current liabilities
4,235,260
176,687
Creditors: amounts falling due after more than one year
-
(28,133)
Provisions for liabilities
Net assets
4,223,729
148,554
Called up share capital
100
100
Profit and loss account
4,223,629
148,454
Shareholders' funds
4,223,729
148,554
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 3 September 2026 and were signed on its behalf by
Dr Rejaul Abul Kashim Mohammed Islam
Director
Company Registration No. 12629074
Skylight Psychiatry Ltd
Notes to the Accounts
for the year ended 31 March 2026
Skylight Psychiatry Ltd is a private company, limited by shares, registered in England and Wales, registration number 12629074. The registered office is Manor House, Lutyens Close, Basingstoke, RG24 8AG, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
over 5 years
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest
method, less any impairment losses for bad and doubtful debts.
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.
Skylight Psychiatry Ltd
Notes to the Accounts
for the year ended 31 March 2026
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.
The directors have assessed the company's ability to continue as a going concern and have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
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Tangible fixed assets
Computer equipment
Skylight Psychiatry Ltd
Notes to the Accounts
for the year ended 31 March 2026
Amounts falling due within one year
Trade debtors
1,369,200
303,410
Amounts due from group undertakings etc.
83
-
Accrued income and prepayments
1,592,827
-
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Creditors: amounts falling due within one year
2026
2025
Trade creditors
1,208,839
301,778
Taxes and social security
1,523,817
101,552
Other creditors
5,235
16,877
Loans from directors
(1,860)
-
7
Creditors: amounts falling due after more than one year
2026
2025
The loan was secured by a debenture incorporating fixed and floating charges over the assets of the company and was further supported by personal guarantees provided by the directors. The loan has now been fully repaid.
8
Operating lease commitments
2026
2025
At 31 March 2026 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Later than one year and not later than five years
19,878
-
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Loans to directors were repaid within 9 months of the year end.
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Average number of employees
During the year the average number of employees was 30 (2025: 16).