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REGISTERED NUMBER: 08293060 (England and Wales)













Unaudited Financial Statements for the Year Ended 31 December 2023

for

The Treatment Hub Ltd

The Treatment Hub Ltd (Registered number: 08293060)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


The Treatment Hub Ltd

Company Information
for the Year Ended 31 December 2023







DIRECTORS: N A McLeod
S S Farr





REGISTERED OFFICE: Brook House
Moss Grove
Kingswinford
West Midlands
DY6 9HS





REGISTERED NUMBER: 08293060 (England and Wales)





ACCOUNTANTS: Wilkes Tranter & Co Limited
Brook House
Moss Grove
Kingswinford
West Midlands
DY6 9HS

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
The Treatment Hub Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Directors' Report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Treatment Hub Ltd for the year ended 31 December 2023 which comprise the Profit and Loss account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of The Treatment Hub Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of The Treatment Hub Ltd and state those matters that we have agreed to state to the Board of Directors of The Treatment Hub Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Treatment Hub Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that The Treatment Hub Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of The Treatment Hub Ltd. You consider that The Treatment Hub Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of The Treatment Hub Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Wilkes Tranter & Co Limited
Brook House
Moss Grove
Kingswinford
West Midlands
DY6 9HS


23 September 2024

The Treatment Hub Ltd (Registered number: 08293060)

Balance Sheet
31 December 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 2,137 2,137

CURRENT ASSETS
Debtors 5 676 1,116

CREDITORS
Amounts falling due within one year 6 (85,966 ) (85,583 )
NET CURRENT LIABILITIES (85,290 ) (84,467 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(83,153

)

(82,330

)

CREDITORS
Amounts falling due after more than
one year

7

(237,999

)

(236,999

)
NET LIABILITIES (321,152 ) (319,329 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (321,252 ) (319,429 )
(321,152 ) (319,329 )

The Treatment Hub Ltd (Registered number: 08293060)

Balance Sheet - continued
31 December 2023


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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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.

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 Profit and Loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 September 2024 and were signed on its behalf by:




N A McLeod - Director



S S Farr - Director


The Treatment Hub Ltd (Registered number: 08293060)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

The Treatment Hub Ltd 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - not provided
Fixtures, fittings & equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss account, 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.

Going concern
The Treatment Hub Ltd was served with a Suspension Notice by Natural Resources Wales in July 2020. As a consequence The Treatment Hub Limited has received no income whatsoever from 17 July 2020. At 31 December 2023 there were net current liabilities amounting to £85,290 (2022 £84,466) and a deficiency of assets amounting to £321,152 (2022 £319,328). The company was dependent upon the continuing financial support from Envirotreat Technologies Limited. The directors of Envirotreat Technologies Limited have confirmed that Envirotreat Technologies Limited will continue to support the company and as such the accounts have been prepared on a going concern basis. The accounts do not include any adjustments which would result from a withdrawal of this financial support.

The Treatment Hub Ltd (Registered number: 08293060)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures,
Short fittings
leasehold & equipment Totals
£    £    £   
COST
At 1 January 2023
and 31 December 2023 2,137 849 2,986
DEPRECIATION
At 1 January 2023
and 31 December 2023 - 849 849
NET BOOK VALUE
At 31 December 2023 2,137 - 2,137
At 31 December 2022 2,137 - 2,137

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 676 1,116

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 24,669 24,285
Trade creditors 10,297 10,298
Amounts owed to group undertakings 50,000 50,000
Other creditors 1,000 1,000
85,966 85,583

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2023 2022
£    £   
Bank loans 14,167 24,167
Amounts owed to group undertakings 223,832 212,832
237,999 236,999

The Treatment Hub Ltd (Registered number: 08293060)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

8. ULTIMATE CONTROLLING PARTY

Envirotreat Technologies Limited, a company incorporated in England number 03292153 owns 75% of the issued share capital.