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REGISTERED NUMBER: 08288818 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2023

for

Castle Clinic Limited
T/A
The Arch Clinic

Castle Clinic Limited (Registered number: 08288818)
T/A The Arch Clinic






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Castle Clinic Limited
T/A The Arch Clinic

Company Information
for the Year Ended 30 November 2023







DIRECTORS: Mr W H Isaac
Dr N Price





REGISTERED OFFICE: c/o Wilson Partners Limited,
TOR
Saint-Cloud Way
Maidenhead
Berkshire
SL6 8BN





REGISTERED NUMBER: 08288818 (England and Wales)





ACCOUNTANTS: Wilson Partners Limited
Chartered Accountants
TOR
Saint-Cloud Way
Maidenhead
Berkshire
SL6 8BN

Castle Clinic Limited (Registered number: 08288818)
T/A The Arch Clinic

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 12,770 11,159
12,770 11,159

CURRENT ASSETS
Debtors 6 5,995 5,376
Cash at bank 62,630 67,944
68,625 73,320
CREDITORS
Amounts falling due within one year 7 (31,570 ) (34,303 )
NET CURRENT ASSETS 37,055 39,017
TOTAL ASSETS LESS CURRENT LIABILITIES 49,825 50,176

CREDITORS
Amounts falling due after more than one year 8 - (1,447 )

PROVISIONS FOR LIABILITIES (3,193 ) (2,232 )
NET ASSETS 46,632 46,497

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 46,532 46,397
46,632 46,497

Castle Clinic Limited (Registered number: 08288818)
T/A The Arch Clinic

Balance Sheet - continued
30 November 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

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 9 August 2024 and were signed on its behalf by:





Mr W H Isaac - Director


Castle Clinic Limited (Registered number: 08288818)
T/A The Arch Clinic

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Castle Clinic Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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


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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on cost
Fixtures and fittings - 25% on cost
Computer equipment - 25% on cost

Financial instruments
Basic financial instruments are recognised at amortised cost using the effective interest method, except for investments in non-convertible preference and non-puttable preference and ordinary shares, which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value, with changes recognised in profit and loss.

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.

Castle Clinic Limited (Registered number: 08288818)
T/A The Arch Clinic

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

2. ACCOUNTING POLICIES - continued

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 2 (2022 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2022
and 30 November 2023 30,000
AMORTISATION
At 1 December 2022
and 30 November 2023 30,000
NET BOOK VALUE
At 30 November 2023 -
At 30 November 2022 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2022 29,948
Additions 7,675
Disposals (6,398 )
At 30 November 2023 31,225
DEPRECIATION
At 1 December 2022 18,789
Charge for year 6,065
Eliminated on disposal (6,399 )
At 30 November 2023 18,455
NET BOOK VALUE
At 30 November 2023 12,770
At 30 November 2022 11,159

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Other debtors 5,995 5,376

Castle Clinic Limited (Registered number: 08288818)
T/A The Arch Clinic

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Finance leases (see note 9) 1,195 4,780
Trade creditors 11,318 11,610
Taxation and social security 10,892 12,676
Other creditors 8,165 5,237
31,570 34,303

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.11.23 30.11.22
£    £   
Finance leases (see note 9) - 1,195
Other creditors - 252
- 1,447

9. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Finance leases
30.11.23 30.11.22
£    £   
Net obligations repayable:
Within one year 1,195 4,780
Between one and five years - 1,195
1,195 5,975

Non-cancellable operating leases
30.11.23 30.11.22
£    £   
Within one year 4,807 -
Between one and five years 8,413 -
13,220 -

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr W H Isaac.