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REGISTERED NUMBER: 06406479 (England and Wales)















LYNTON CLINICS LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023






LYNTON CLINICS LIMITED (REGISTERED NUMBER: 06406479)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


LYNTON CLINICS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: J A Exley PhD
Dr A Charlton D.Phil
A J Berry PhD





SECRETARY: A J Berry PhD





REGISTERED OFFICE: Lynton House
Manor Lane
Holmes Chapel
Cheshire
CW4 8AF





REGISTERED NUMBER: 06406479 (England and Wales)





AUDITORS: Clarke Nicklin LLP
Chartered Accountants and
Statutory Auditors
Clarke Nicklin House
Brooks Drive
Cheadle Royal Business Park
Cheadle
Cheshire
SK8 3TD

LYNTON CLINICS LIMITED (REGISTERED NUMBER: 06406479)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 23,239 36,478

CURRENT ASSETS
Stocks - 365
Debtors 5 95,239 116,196
Cash at bank and in hand 184,996 102,727
280,235 219,288
CREDITORS
Amounts falling due within one year 6 241,135 203,994
NET CURRENT ASSETS 39,100 15,294
TOTAL ASSETS LESS CURRENT
LIABILITIES

62,339

51,772

PROVISIONS FOR LIABILITIES 2,553 5,148
NET ASSETS 59,786 46,624

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 59,686 46,524
SHAREHOLDERS' FUNDS 59,786 46,624

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 11 September 2024 and were signed on its behalf by:





J A Exley PhD - Director


LYNTON CLINICS LIMITED (REGISTERED NUMBER: 06406479)

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


1. STATUTORY INFORMATION

Lynton Clinics 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.

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.

The financial statements are presented in Sterling (£).

Going concern
The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The directors have reached this conclusion giving due consideration to the projected future performance of the company and any potential risk that might impact the company's ability to meet its required solvency levels. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

Significant judgements and estimates
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if revision only affects that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The following judgements have had the most significant effect on amounts recognised in the financial statements;
Depreciation - The useful life of fixed assets can vary significantly. Estimates are based on historic experience and current expectations of useful life. The size of prior year gains and losses on disposal are also factored in to estimates.
Bad debts - The directors regularly review debts and provide for those which are doubtful.

Turnover
Turnover represents net invoiced sales of goods and services, excluding value added tax. Sales are recognised on either date of sale or the date that any treatments were carried out, except in respect of service contracts where sales are recognised when the company obtains the right to consideration.

Management charges represent amounts recharged to fellow group companies in respect of shared costs and are recognised in the period to which the associated costs relate.

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

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

LYNTON CLINICS LIMITED (REGISTERED NUMBER: 06406479)

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


2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Clinic and Office
equipment fittings equipment Totals
£    £    £    £   
COST
At 1 January 2023
and 31 December 2023 155,381 419 14,161 169,961
DEPRECIATION
At 1 January 2023 118,903 419 14,161 133,483
Charge for year 13,239 - - 13,239
At 31 December 2023 132,142 419 14,161 146,722
NET BOOK VALUE
At 31 December 2023 23,239 - - 23,239
At 31 December 2022 36,478 - - 36,478

LYNTON CLINICS LIMITED (REGISTERED NUMBER: 06406479)

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


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 30,759 -
Amounts owed by group undertakings 64,105 113,747
Prepayments 375 2,449
95,239 116,196

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 396 2,208
Amounts owed to group undertakings 193,856 193,856
Corporation tax 5,918 2,071
VAT 38,682 2,293
Accruals and deferred income 2,283 3,566
241,135 203,994

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

8. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Graham Travis FCA (Senior Statutory Auditor)
for and on behalf of Clarke Nicklin LLP