Mental Health Associates Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04631689

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

MENTAL HEALTH ASSOCIATES LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

M W Weir

REGISTERED OFFICE:

Grosvenor House

45 The Downs

Altrincham

Cheshire

WA14 2QG

REGISTERED NUMBER:

04631689

ACCOUNTANTS:

Blair Shepherd

Chartered Accountants

Grosvenor House

45 The Downs

Altrincham

Cheshire

WA14 2QG

FIXED ASSETS

Tangible assets

4

68,000

CURRENT ASSETS

Debtors

5

22,736

82,428

Cash at bank

307,900

145,799

330,636

228,227

CREDITORS

Amounts falling due within one year

6

79,770

5,109

NET CURRENT ASSETS

250,866

223,118

TOTAL ASSETS LESS CURRENT
LIABILITIES

318,866

291,118

CAPITAL AND RESERVES

Called up share capital

7

100

Retained earnings

8

318,766

291,018

SHAREHOLDERS' FUNDS

318,866

291,118

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 23 October 2025 and were signed by:

M W Weir - Director

1.	STATUTORY INFORMATION

Mental Health Associates Limited is a private company, limited by shares , registered in Not specified/Other. 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.

Computer equipment

-

25% on cost

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 statement of financial position date.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Computer

property

equipment

Totals

£

COST

At 1 April 2024

and 31 March 2025

68,000

13,718

81,718

DEPRECIATION

At 1 April 2024

and 31 March 2025

-

13,718

NET BOOK VALUE

At 31 March 2025

68,000

-

68,000

At 31 March 2024

68,000

-

68,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

Amounts owed by participating interests

20,000

House deposit

2,736

Directors' loan accounts

-

59,692

22,736

82,428

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

Taxation

6,634

3,975

Accrued expenses

1,236

1,134

Directors' loan accounts

71,900

-

79,770

5,109

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/3/25

31/3/24

value:

£

100

Ordinary shares

£1

100

8.

RESERVES

Retained

earnings

£

At 1 April 2024

291,018

Profit for the year

27,748

At 31 March 2025

318,766