REGISTERED NUMBER: 07494630 (England and Wales)

MENTAL HEALTH AND WELL BEING SERVICES

LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M W Mohamad

Mrs S W Mohamad

REGISTERED OFFICE:

Oak House

Shrewsbury Business Park

Shrewsbury

Shropshire

SY2 6LG

REGISTERED NUMBER:

07494630 (England and Wales)

ACCOUNTANTS:

TCA (Shrewsbury) LLP

Sequoia House

Anchorage Avenue

Shrewsbury Business Park

Shrewsbury

Shropshire

SY2 6FG

FIXED ASSETS

Tangible assets

4

53,937

67,449

Investment property

5

501,748

501,748

555,685

569,197

CURRENT ASSETS

Debtors

6

389,578

818,337

Cash at bank

1,786,213

829,731

2,175,791

1,648,068

CREDITORS

Amounts falling due within one year

7

639,010

908,988

NET CURRENT ASSETS

1,536,781

739,080

TOTAL ASSETS LESS CURRENT LIABILITIES

2,092,466

1,308,277

CREDITORS

Amounts falling due after more than one year

8

(336,174

)

(336,174

)

PROVISIONS FOR LIABILITIES

(15,483

)

(16,861

)

NET ASSETS

1,740,809

955,242

CAPITAL AND RESERVES

Called up share capital

11

100

100

Retained earnings

12

1,740,709

955,142

SHAREHOLDERS' FUNDS

1,740,809

955,242

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 17 September 2026 and were signed on its behalf by:

Mr M W Mohamad - Director

1.	STATUTORY INFORMATION

Mental Health and Well Being Services 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. Any amounts received prior to the rights of that income passing to the company is deferred. Income is also deferred if it has been received in advance of the period in which the intended associated expenditure will be made. Some of the income of the company is received under agreed contracts with the NHS. This income is not specifically invoiced, but paid under the terms of the individual contract.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Computer equipment - 33% on cost

Fixtures and fittings - 33% on cost

Plant and machinery - 20% on cost

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and will be recognised in the Statement of comprehensive income.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit and loss account.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

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 tax is recognised at the amount of tax payable using the tax rates and laws that that have been enacted or substantively enacted by the Statement of financial position date in the country where the Company operates and generates income.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity.

The contributions are recognised as an expense in the Profit and loss account when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

Provisions for liabilities

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the Profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the Statement of financial position date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the Statement of financial position.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 53 (2025 - 48 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Equipment

Totals

£

£

£

£

COST

At 1 April 2025

36,024

43,911

71,758

151,693

Additions

915

11,358

8,276

20,549

Disposals

-

(161

)

-

(161

)

At 31 March 2026

36,939

55,108

80,034

172,081

DEPRECIATION

At 1 April 2025

15,606

24,751

43,887

84,244

Charge for year

7,285

10,110

16,642

34,037

Eliminated on disposal

-

(137

)

-

(137

)

At 31 March 2026

22,891

34,724

60,529

118,144

NET BOOK VALUE

At 31 March 2026

14,048

20,384

19,505

53,937

At 31 March 2025

20,418

19,160

27,871

67,449

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

501,748

NET BOOK VALUE

At 31 March 2026

501,748

At 31 March 2025

501,748

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

127,330

734,528

Other debtors

18,485

13,680

Directors' loan accounts

173,524

-

Prepayments

70,239

70,129

389,578

818,337

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

-

16,621

Trade creditors

27,044

18,835

Corporation tax

325,473

194,752

Other creditors

6,422

46,369

PAYE & NIC

7,676

84,936

Pension control

6,042

-

Directors' loan accounts

-

508

Deferred income

260,000

537,686

Accrued expenses

6,353

9,281

639,010

908,988

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans more 5 yrs non-inst

336,174

336,174

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

336,174

336,174

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans more 5 yrs non-inst

336,174

336,174

Included within Bank Loans, more than 5 yrs non-instalments is £336,174 (2025: £336,174) owing to Keystone Property Finance Limited.

The loan is secured by way of first legal mortgage on the property to which it relates.

10.	FINANCIAL INSTRUMENTS

2026

2025

£

£

Financial assets

Financial assets measured at fair value through profit or loss

1,786,213

829,731

Financial assets that are debt instruments measured at amortised cost

319,339

748,208

2,105,552

1,577,939

Financial liabilities

Financial liabilities measured at amortised cost

649,711

1,050,410

649,711

1,050,410

Financial assets measured at fair value through profit or loss comprise the cash at bank.

Financial assets measured at amortised cost comprise trade debtors and other debtors.

Financial liabilities measured at amortised cost comprise trade and other creditors and accruals.

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

12.

RESERVES

Retained

earnings

£

At 1 April 2025

955,142

Profit for the year

955,567

Dividends

(170,000

)

At 31 March 2026

1,740,709

13.	LEASE COMMITMENT

Annual commitment of £54,524 for three motor cars (2025: £47,892) and £75,500 (2025: £75,500) for property rent.

14.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

Mr M W Mohamad and Mrs S W Mohamad

Balance outstanding at start of year

-

-

Amounts advanced

351,763

-

Amounts repaid

(178,239

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

173,524

-

15.	ULTIMATE CONTROLLING PARTY

The company is under the control of Mr M W Mohamad and Mrs S W Mohamad, directors, who between them own 100% of the issued share capital.