REGISTERED NUMBER: 11950087 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Independent Physiological

Diagnostics Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J Patrick

A STUKSYS

SECRETARY:

REGISTERED OFFICE:

559a Kings Road

London

SW6 2EB

REGISTERED NUMBER:

11950087 (England and Wales)

ACCOUNTANTS:

Clearword Limited

1 Wrexham Road

Laindon

Basildon

Essex

SS15 6PX

FIXED ASSETS

Tangible assets

4

27,095

36,127

CURRENT ASSETS

Stocks

22,594

37,657

Debtors

5

143,008

52,991

Cash at bank

15,346

2,746

180,948

93,394

CREDITORS

Amounts falling due within one year

6

81,021

56,246

NET CURRENT ASSETS

99,927

37,148

TOTAL ASSETS LESS CURRENT LIABILITIES

127,022

73,275

CREDITORS

Amounts falling due after more than one year

7

87,218

37,143

NET ASSETS

39,804

36,132

CAPITAL AND RESERVES

Called up share capital

368

333

Retained earnings

39,436

35,799

SHAREHOLDERS' FUNDS

39,804

36,132

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 directors acknowledge their 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.

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 Board of Directors and authorised for issue on 4 September 2026 and were signed on its behalf by:

J Patrick - Director

A STUKSYS - Director

1.	STATUTORY INFORMATION

Independent Physiological Diagnostics Ltd is a private company, limited by shares , registered in England and Wales. 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

25% on reducing balance and not provided

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2025 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

97,703

DEPRECIATION

At 1 April 2025

61,576

Charge for year

9,032

At 31 March 2026

70,608

NET BOOK VALUE

At 31 March 2026

27,095

At 31 March 2025

36,127

5.

DEBTORS

31.3.26

31.3.25

£

£

Amounts falling due within one year:

Trade debtors

113,167

31,567

Other debtors

29,841

5,522

143,008

37,089

Amounts falling due after more than one year:

Trade debtors

-

15,902

Aggregate amounts

143,008

52,991

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

31,071

34,924

Taxation and social security

49,950

21,321

Other creditors

-

1

81,021

56,246

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

87,218

37,143

8.	ULTIMATE CONTROLLING PARTY

The controlling party is A STUKSYS.

The ultimate controlling party is J Patrick.