Registration number: 13156225

Bluebell Psychology Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

Bluebell Psychology Ltd

Company Information

Director

Dr E J Ireland

Registered office

South Stour Offices South Stour Road Mersham Ashford Kent TN25 7HS

Bluebell Psychology Ltd

(Registration number: 13156225)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	367	733
Current assets
Debtors	6	24,428	15,843
Cash at bank and in hand		58,175	70,699
		82,603	86,542
Creditors: Amounts falling due within one year	7	(41,553)	(32,676)
Net current assets		41,050	53,866
Total assets less current liabilities		41,417	54,599
Provisions for liabilities		(85)	(170)
Net assets		41,332	54,429
Capital and reserves
Called up share capital		1	1
Retained earnings		41,331	54,428
Shareholders' funds		41,332	54,429

For the financial year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges her 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 22 October 2026
 

......................................... Dr E J Ireland Director

Bluebell Psychology Ltd

Notes to the Unaudited Financial Statements for the year ended 31 January 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:
South Stour Offices
South Stour Road
Mersham
Ashford
Kent
TN25 7HS

The principal place of business is:
Stelling Lodge Oast
Church Lane
Petham
Canterbury
Kent
CT4 5PS

These financial statements were authorised for issue by the director on 22 October 2026.

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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 turnover 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.

Bluebell Psychology Ltd

Notes to the Unaudited Financial Statements for the year ended 31 January 2026 (continued)

2	Accounting policies (continued)

Tax

The tax expense for the period comprises current and deferred 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.

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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

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:

Depreciation method and rate for tangible assets
Asset class	Depreciation method and rate
Office equipment	33% Straight Line

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.

Bluebell Psychology Ltd

Notes to the Unaudited Financial Statements for the year ended 31 January 2026 (continued)

2	Accounting policies (continued)

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors 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.

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 the director) during the year, was 1 (2025 - 1).

4

Taxation

Tax charged/(credited) in the profit and loss account

	2026 £	2025 £
Current taxation
UK corporation tax	26,512	26,376
Deferred taxation
Arising from changes in tax rates and laws	(85)	170
Tax expense in the income statement	26,427	26,546

Bluebell Psychology Ltd

Notes to the Unaudited Financial Statements for the year ended 31 January 2026 (continued)

5	Tangible assets

	Office equipment £	Total £
Cost or valuation
At 1 February 2025	1,579	1,579
At 31 January 2026	1,579	1,579
Depreciation
At 1 February 2025	846	846
Charge for the year	366	366
At 31 January 2026	1,212	1,212
Carrying amount
At 31 January 2026	367	367
At 31 January 2025	733	733

6

Debtors

Current	2026 £	2025 £
Trade debtors	17,492	-
Prepayments	164	139
Other debtors	6,772	15,704
	24,428	15,843

7

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	26,550	26,376
Accruals and deferred income	1,080	1,080
Other creditors	13,923	5,220
	41,553	32,676

Bluebell Psychology Ltd

Notes to the Unaudited Financial Statements for the year ended 31 January 2026 (continued)

8	Provisions for liabilities

	Deferred tax £	Total £
At 1 February 2025	170	170
Provisions used	(85)	(85)
At 31 January 2026	85	85

9	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	1	1	1	1

10

Dividends

		2026		2025
		£		£
Final dividend of £105,000.00 (2025 - £98,000.00) per ordinary share		100,500		98,000

11	Related party transactions

Dr E Ireland - Director and Shareholder

At the balance sheet date Bluebell Psychology Ltd owed Dr E J Ireland £13,923 (2025 - £5,220).

Bluebell Psychology Ltd

Notes to the Unaudited Financial Statements for the year ended 31 January 2026 (continued)

12	Parent and ultimate parent undertaking

The ultimate controlling party is Dr E J Ireland.