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Registered number: 11156519
High Trees Clinics Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2024
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11156519
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 50,978 58,489
50,978 58,489
CURRENT ASSETS
Stocks 5,400 4,600
Debtors 5 2,093 2,070
Cash at bank and in hand 100,512 86,673
108,005 93,343
Creditors: Amounts Falling Due Within One Year 6 (53,393 ) (66,197 )
NET CURRENT ASSETS (LIABILITIES) 54,612 27,146
TOTAL ASSETS LESS CURRENT LIABILITIES 105,590 85,635
Creditors: Amounts Falling Due After More Than One Year 7 - (235 )
NET ASSETS 105,590 85,400
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 105,490 85,300
SHAREHOLDERS' FUNDS 105,590 85,400
Page 1
Page 2
For the year ending 31 January 2024 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs M Naik
Director
28/03/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
High Trees Clinics Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11156519 . The registered office is 37 Townhead Road, Dore, Sheffield, S17 3GD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.


2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 15% on reducing balance
Computer Equipment 25% on cost
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2023: 6)
7 6
Page 3
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 February 2023 117,359 1,677 119,036
Additions 1,280 - 1,280
As at 31 January 2024 118,639 1,677 120,316
Depreciation
As at 1 February 2023 58,870 1,677 60,547
Provided during the period 8,791 - 8,791
As at 31 January 2024 67,661 1,677 69,338
Net Book Value
As at 31 January 2024 50,978 - 50,978
As at 1 February 2023 58,489 - 58,489
5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 2,093 2,070
2,093 2,070
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 235 501
Trade creditors 13,809 11,804
Bank loans and overdrafts 3,368 4,754
Corporation tax 19,699 35,698
Accruals and deferred income 16,046 13,206
Directors' loan accounts 236 234
53,393 66,197
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 235
- 235
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8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 238 533
Later than one year and not later than five years - 238
238 771
Less: Finance charges allocated to future periods 3 35
235 736
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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