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REGISTERED NUMBER: 13335380 (England and Wales)







UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

ADNOVA CLINIC LIMITED

ADNOVA CLINIC LIMITED (REGISTERED NUMBER: 13335380)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ADNOVA CLINIC LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: C Durrant
P S J Heppell
A Durrant





REGISTERED OFFICE: Rex Buildings
Alderley Road
Wilmslow
Cheshire
SK9 1HY





REGISTERED NUMBER: 13335380 (England and Wales)





ACCOUNTANTS: Sandison Easson & Co
Rex Buildings
Alderley Road
Wilmslow
Cheshire
SK9 1HY

ADNOVA CLINIC LIMITED (REGISTERED NUMBER: 13335380)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 637,727 717,956

CURRENT ASSETS
Debtors 5 91,082 89,242
Cash at bank 124,824 96,263
215,906 185,505
CREDITORS
Amounts falling due within one year 6 1,787,154 1,430,748
NET CURRENT LIABILITIES (1,571,248 ) (1,245,243 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(933,521

)

(527,287

)

CREDITORS
Amounts falling due after more than
one year

7

(63,866

)

(55,323

)

PROVISIONS FOR LIABILITIES (78,332 ) (92,208 )
NET LIABILITIES (1,075,719 ) (674,818 )

ADNOVA CLINIC LIMITED (REGISTERED NUMBER: 13335380)

BALANCE SHEET - continued
30 APRIL 2024

2024 2023
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 500 500
Retained earnings (1,076,219 ) (675,318 )
(1,075,719 ) (674,818 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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 29 October 2024 and were signed on its behalf by:





C Durrant - Director


ADNOVA CLINIC LIMITED (REGISTERED NUMBER: 13335380)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

Adnova 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.

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.

RELATED PARTY EXEMPTION
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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 the cost less estimated residual
value of each asset over its estimated useful life.


Long Leasehold

-

10% on cost

Improvement to property

-

10% on cost

Plant and machinery

-

20% on cost

Fixture and Fittings

-

25% on cost

Computer Equipment

-

25% on cost


ADNOVA CLINIC LIMITED (REGISTERED NUMBER: 13335380)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 31 (2023 - 28 ) .

ADNOVA CLINIC LIMITED (REGISTERED NUMBER: 13335380)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 May 2023 239,846 754,782 994,628
Additions - 94,619 94,619
At 30 April 2024 239,846 849,401 1,089,247
DEPRECIATION
At 1 May 2023 23,985 252,687 276,672
Charge for year 23,984 150,864 174,848
At 30 April 2024 47,969 403,551 451,520
NET BOOK VALUE
At 30 April 2024 191,877 445,850 637,727
At 30 April 2023 215,861 502,095 717,956

5. DEBTORS
2024 2023
£    £   
Amounts falling due within one year:
Trade debtors 3,134 -
Other debtors 809 -
Prepayments and accrued income 34,176 36,279
38,119 36,279

Amounts falling due after more than one year:
Rent deposit 52,963 52,963

Aggregate amounts 91,082 89,242

ADNOVA CLINIC LIMITED (REGISTERED NUMBER: 13335380)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Finance leases (see note 8) 32,523 13,651
Trade creditors 156,493 83,527
Amounts owed to associates 1,070,000 970,000
PAYE and national insurance 7,410 5,649
Other creditors 191,553 49,265
Directors' current accounts 300,058 300,058
Accrued expenses 29,117 8,598
1,787,154 1,430,748

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Finance leases (see note 8) 63,866 55,323

8. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Finance leases
2024 2023
£    £   
Net obligations repayable:
Within one year 32,523 13,651
Between one and five years 63,866 55,323
96,389 68,974

Non-cancellable operating leases
2024 2023
£    £   
Within one year 54,170 29,239
Between one and five years 59,786 86,133
113,956 115,372