Company Registration No. SC704579 (Scotland)
Mapp Psychology Ltd
Unaudited accounts
for the year ended 31 July 2026
Mapp Psychology Ltd
Unaudited accounts
Contents
Mapp Psychology Ltd
Company Information
for the year ended 31 July 2026
Directors
Ralph Anderson
Fraser Smith
Michael Rice
Company Number
SC704579 (Scotland)
Registered Office
7 Buchanan Street
Glasglow
Scotland
G1 3HL
Accountants
Newnham & Son Ltd
School Master's House
39 College Street
Petersfield
Hampshire
GU31 4AG
Mapp Psychology Ltd
Statement of financial position
as at 31 July 2026
Tangible assets
9,892
12,388
Cash at bank and in hand
90,848
139,853
Creditors: amounts falling due within one year
(84,799)
(114,553)
Net current assets
29,989
25,300
Total assets less current liabilities
39,881
41,888
Creditors: amounts falling due after more than one year
(6,377)
(11,310)
Called up share capital
2
2
Profit and loss account
33,502
30,576
Shareholders' funds
33,504
30,578
For the year ending 31 July 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 30 September 2026 and were signed on its behalf by
Ralph Anderson
Director
Company Registration No. SC704579
Mapp Psychology Ltd
Notes to the Accounts
for the year ended 31 July 2026
Mapp Psychology Ltd is a private company, limited by shares, registered in Scotland, registration number SC704579. The registered office is 7 Buchanan Street, Glasglow, Scotland, G1 3HL.
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.
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:
Fixtures & fittings
25% Reducing Balance
Computer equipment
25% Reducing Balance
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Mapp Psychology Ltd
Notes to the Accounts
for the year ended 31 July 2026
4
Intangible fixed assets
Goodwill
5
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 August 2025
11,265
17,636
28,901
At 31 July 2026
11,738
17,965
29,703
At 1 August 2025
5,085
11,428
16,513
Charge for the year
1,664
1,634
3,298
At 31 July 2026
6,749
13,062
19,811
At 31 July 2026
4,989
4,903
9,892
At 31 July 2025
6,180
6,208
12,388
Amounts falling due within one year
Mapp Psychology Ltd
Notes to the Accounts
for the year ended 31 July 2026
7
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
5,804
5,804
Taxes and social security
64,656
75,449
Proposed dividends
-
29,999
Other creditors
1,850
1,183
8
Creditors: amounts falling due after more than one year
2026
2025
9
Average number of employees
During the year the average number of employees was 7 (2025: 7).