Registration number: 08931894

Molyneux Medico-Legal And Consulting Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Financial Statements	4 to 9

Molyneux Medico-Legal And Consulting Ltd

Company Information

Directors

Dr A J Molyneux Dr A J Molyneux Miss C A Morris Mr D C A Molyneux

Registered office

Innovations House 19 Staple Gardens Winchester Hampshire SO23 8SR

Accountants

Tax Innovations Limited Innovations House 19 Staple Gardens Winchester Hampshire SO23 8SR

Molyneux Medico-Legal And Consulting Ltd

(Registration number: 08931894)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Intangible assets	4	19,797	26,396
Tangible assets	5	34,323	43,003
		54,120	69,399
Current assets
Debtors	6	70,400	57,047
Cash at bank and in hand		13,435	6,313
		83,835	63,360
Creditors: Amounts falling due within one year	7	(5,896)	(2,901)
Net current assets		77,939	60,459
Net assets		132,059	129,858
Capital and reserves
Called up share capital	8	80	80
Retained earnings		131,979	129,778
Shareholders' funds		132,059	129,858

Molyneux Medico-Legal And Consulting Ltd

(Registration number: 08931894)
Balance Sheet as at 31 March 2026

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 14 October 2026 and signed on its behalf by:
 

......................................... Dr A J Molyneux Director

Molyneux Medico-Legal And Consulting Ltd

Notes to the Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Innovations House
19 Staple Gardens
Winchester
Hampshire
SO23 8SR
United Kingdom

 

The principal place of business is:
3 Walnut Close
Wootton
Woodstock
OX20 1DA

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
- the amount of revenue can be reliably measured;
- it is probable that future economic benefits will flow to the entity; and
- specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Molyneux Medico-Legal And Consulting Ltd

Notes to the Financial Statements for the Year Ended 31 March 2026

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixture and fittings	25% straight line
Office equipment	33% straight line
Motor vehicle	20% reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	Straight line basis over 15 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Molyneux Medico-Legal And Consulting Ltd

Notes to the Financial Statements for the Year Ended 31 March 2026

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2025 - 4).

Molyneux Medico-Legal And Consulting Ltd

Notes to the Financial Statements for the Year Ended 31 March 2026

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 April 2025	98,985	98,985
At 31 March 2026	98,985	98,985
Amortisation
At 1 April 2025	72,589	72,589
Amortisation charge	6,599	6,599
At 31 March 2026	79,188	79,188
Carrying amount
At 31 March 2026	19,797	19,797
At 31 March 2025	26,396	26,396

5	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2025	18,707	71,853	90,560
Additions	375	-	375
At 31 March 2026	19,082	71,853	90,935
Depreciation
At 1 April 2025	17,643	29,914	47,557
Charge for the year	667	8,388	9,055
At 31 March 2026	18,310	38,302	56,612
Carrying amount
At 31 March 2026	772	33,551	34,323
At 31 March 2025	1,064	41,939	43,003

Molyneux Medico-Legal And Consulting Ltd

Notes to the Financial Statements for the Year Ended 31 March 2026

6

Debtors

Current	Note	2026 £	2025 £
Trade debtors		22,250	21,320
Amounts owed by related parties	10	38,553	27,744
Other debtors		9,597	7,983
		70,400	57,047

7

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	2,995	-
Accruals and deferred income	2,901	2,901
	5,896	2,901

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary A Shares of £1 each	34	34	34	34
Ordinary B Shares of £1 each	34	34	34	34
Ordinary C Shares of £1 each	4	4	4	4
Ordinary D Shares of £1 each	4	4	4	4
Ordinary E Shares of £1 each	4	4	4	4
	80	80	80	80

Molyneux Medico-Legal And Consulting Ltd

Notes to the Financial Statements for the Year Ended 31 March 2026

9

Dividends

Interim dividends paid

		2026 £		2025 £
Interim dividend of £147.06 (2025 - £410.67) per each Ordinary A Shares		5,000		13,963
Interim dividend of £Nil per each Ordinary B Shares		-		-
Interim dividend of £Nil per each Ordinary C Shares		-		-
Interim dividend of £Nil per each Ordinary D Shares		-		-
Interim dividend of £Nil per each Ordinary E Shares		-		-
		5,000		13,963

10	Related party transactions

Loans to related parties

2026	Key management £	Other related parties £	Total £
At start of period	-	27,744	27,744
Advanced	9,597	10,000	19,597
Interest transactions	-	809	809
At end of period	9,597	38,553	48,150

2025	Key management £	Other related parties £	Total £
At start of period	30,117	-	30,117
Advanced	-	27,000	27,000
Repaid	(30,117)	-	(30,117)
Interest transactions	-	744	744
At end of period	-	27,744	27,744

Terms of loans to related parties

Key management loan to directors are on a non fixed repayment basis with 0% interest charged
 Other related party loan provided to Oxford Neurophysiology Ltd (Director: Mr Adam Molyneux); Interest to be charges at the Bank of England base rate less 1%; no fixed repayment period.