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REGISTERED NUMBER: NI672007 (Northern Ireland)














UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31ST DECEMBER 2023

FOR

MARLBOROUGH CLINIC BELFAST LTD

MARLBOROUGH CLINIC BELFAST LTD (REGISTERED NUMBER: NI672007)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


MARLBOROUGH CLINIC BELFAST LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST DECEMBER 2023







DIRECTORS: Mrs B Nelson
Dr D R Nelson





REGISTERED OFFICE: Suite 2b Cadogan House
332 Lisburn Road
Belfast
Co. Antrim
BT9 6GH





REGISTERED NUMBER: NI672007 (Northern Ireland)





ACCOUNTANTS: M.B.McGrady & Co
Chartered Accountants
Suite 2B
Cadogan House
322 Lisburn Road
Belfast
Co. Antrim
BT9 6GH

MARLBOROUGH CLINIC BELFAST LTD (REGISTERED NUMBER: NI672007)

BALANCE SHEET
31ST DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,951,153 1,966,259

CURRENT ASSETS
Debtors 5 182,752 151,320
Cash at bank and in hand 160,669 209,280
343,421 360,600
CREDITORS
Amounts falling due within one year 6 1,085,122 1,263,454
NET CURRENT LIABILITIES (741,701 ) (902,854 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,209,452

1,063,405

CREDITORS
Amounts falling due after more than one
year

7

1,215,578

1,237,388
NET LIABILITIES (6,126 ) (173,983 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (6,226 ) (174,083 )
(6,126 ) (173,983 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

MARLBOROUGH CLINIC BELFAST LTD (REGISTERED NUMBER: NI672007)

BALANCE SHEET - continued
31ST DECEMBER 2023


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 Board of Directors and authorised for issue on 15th August 2024 and were signed on its behalf by:





Mrs B Nelson - Director


MARLBOROUGH CLINIC BELFAST LTD (REGISTERED NUMBER: NI672007)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2023


1. STATUTORY INFORMATION

Marlborough Clinic Belfast Ltd is a private company, limited by shares , registered in Northern Ireland. 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.

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2022 - NIL ) .

MARLBOROUGH CLINIC BELFAST LTD (REGISTERED NUMBER: NI672007)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2023


4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1st January 2023 1,575,276 390,983 1,966,259
Additions 14,499 84,687 99,186
Disposals (11,090 ) - (11,090 )
At 31st December 2023 1,578,685 475,670 2,054,355
DEPRECIATION
Charge for year 31,574 71,628 103,202
At 31st December 2023 31,574 71,628 103,202
NET BOOK VALUE
At 31st December 2023 1,547,111 404,042 1,951,153
At 31st December 2022 1,575,276 390,983 1,966,259

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 18,288 -
Amounts owed by group undertakings 150,000 150,000
Other debtors 14,464 1,320
182,752 151,320

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 42,909 42,909
Trade creditors 106,850 5,762
Taxation and social security 10,011 32
Other creditors 925,352 1,214,751
1,085,122 1,263,454

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Hire purchase contracts 215,737 257,454
Other creditors 999,841 979,934
1,215,578 1,237,388