Registered number
05949077
DR BATRAS' POSITIVE HEALTH CLINIC (UK) LIMITED
Filleted Accounts
31 March 2024
DR BATRAS' POSITIVE HEALTH CLINIC (UK) LIMITED
Independent auditor's report
to the members of DR BATRAS' POSITIVE HEALTH CLINIC (UK) LIMITED
Opinion
We have audited the accounts of DR BATRAS' POSITIVE HEALTH CLINIC (UK) LIMITED (the 'company') for the year ended 31 March 2024 which comprise the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and notes to the accounts, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
In our opinion the accounts:
give a true and fair view of the state of the company's affairs as at 31 March 2024 and of its loss for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the accounts section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the accounts in the UK, including the FRC’s Ethical Standard, and the provisions available for small entities, in the circumstances set out below, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
In accordance with the exemption provided by FRC's Ethical Standard - Provisions Available for Audits of Small Entities, we have prepared and submitted the company’s returns to the tax authorities and assisted with the preparation of the accounts.
Conclusions relating to going concern
In auditing the accounts, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the accounts is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the accounts are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
Emphasis of Matter
In forming our opinion on the financial statement s, which is not midifed, we have considered the adequacy of the discolsure made in the Directors' Report and note 2 to the financial statements concerning the company's ability to continue as a going concern. The company incurred a net loss of £16,646 (2023: £12,390) during the year ended 31 March 2024 and at that date, the company's current liabilities exceed its toal assets by £116,502 (2023: £99,856). These conditions, along with the other matters explained in note 2 to the financial statements, indicate the existence of a material uncertainty which may cast significant doubt about the company's ability to continue as a going concern. The financial statements do not include the adjustments that would result if the company was unable to continue as a going concern.
Other information
The other information comprises the information included in the annual report other than the accounts and our auditor’s report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the accounts does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the accounts or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the accounts themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
the information given in the directors’ report for the financial year for which the accounts are prepared is consistent with the accounts; and
the directors’ report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the accounts are not in agreement with the accounting records and returns; or
certain disclosures of directors’ remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit; or
the directors were not entitled to prepare the accounts in accordance with the small companies regime and take advantage of the small companies’ exemptions in preparing the directors’ report and from the requirement to prepare a strategic report.
Responsibilities of directors
As explained more fully in the directors’ responsibilities statement, the directors are responsible for the preparation of the accounts and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of accounts that are free from material misstatement, whether due to fraud or error.
In preparing the accounts, the directors are responsible for assessing the company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.
Auditor’s responsibilities for the audit of the accounts
Our objectives are to obtain reasonable assurance about whether the accounts as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these accounts.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
- Enquires of management, concerning the company's policies and procedures relating to:
* Identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of non-compliance
* Detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud.
-Discussions among the engagement team regarding how and where fraud might occurre in the financial statements and potential indicators of fraud.
In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override.
- Performed analytical procedures to identify any unusal relationships.
- Tested journal entries to identify unusal transactions.
We also obtained an understanding of the legal and regulatory frameworks that the company operates in.
As a result of performing the above, we did not identify any key audit matters related to the potential risk of fraud or non-compliance.
A further description of our responsibilities for the audit of the accounts is available on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
Use of our report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.
Paul O'Rourke
(Senior Statutory Auditor) Congress House
for and on behalf of 14 Lyon Road
Evolve Accounting and Tax Solutions Limited
Statutory Auditor Greater London
24 October 2024 HA1 2EN
DR BATRAS' POSITIVE HEALTH CLINIC (UK) LIMITED
Registered number: 05949077
Balance Sheet
as at 31 March 2024
Notes 2024 2023
£ £
Current assets
Debtors 5 - 622
Cash at bank and in hand 1,031 1,778
1,031 2,400
Creditors: amounts falling due within one year 6 (117,533) (102,256)
Net current liabilities (116,502) (99,856)
Net liabilities (116,502) (99,856)
Capital and reserves
Called up share capital 1,291,191 1,291,191
Profit and loss account (1,407,693) (1,391,047)
Shareholders' funds (116,502) (99,856)
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Dr A Batra
Director
Approved by the board on 24 October 2024
DR BATRAS' POSITIVE HEALTH CLINIC (UK) LIMITED
Notes to the Accounts
for the year ended 31 March 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Going concern
As at 31 March 2024, total liabilities of the company exceeded its total assets by £116,502 (2023: £99,856). However, the directors of the company consider that the going concern basis is appropriate in view of the assurance of continuing suuport, which the company has received from its shareholders.

The financial statements have been prepared on a going concern basis on the assumption that the company will continue to trade in the foreseeable future. The Company Directors having made appropriate enquires consider that adequate resources exist for the Company to continue in operational existence for the foreseeable future and with the continued support of the company's shareholder, the company will be able to meet its liabilities as they fall due for payment. Therefore, the diretcors are of the opinion that it is appropriate to adopt the going concern basis in preparing the financial statements.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated usueful life.
Plant and machinery etc -25% on cost, 20% on cost and 10% on cost
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
2 Audit information
The audit report is unqualified.
Senior statutory auditor: Paul O'Rourke
Firm: Evolve Accounting and Tax Solutions Limited
Date of audit report: 24 October 2024
3 Employees 2024 2023
Number Number
Average number of persons employed by the company 0 0
4 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2023 48,612
At 31 March 2024 48,612
Depreciation
At 1 April 2023 48,612
At 31 March 2024 48,612
Net book value
At 31 March 2024 -
5 Debtors 2024 2023
£ £
VAT - 56
Other debtors - 566
- 622
6 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors - 982
Amounts owed to group undertakings and undertakings in which the company has a participating interest 110,533 97,275
Other creditors 7,000 3,999
117,533 102,256
7 Related party transactions
Included in creditors payable within 1 year is an amount of £110,533 (2023: £97,275) payable to Dr. Batras' Positive Health Clinic FZLLC Dubai, a company under the common control of the parent company, Dr Batras' Postive Health Clinic Private Limited, which is registered in India.

During the year interest of £7.758 (2023: £7,070) was payable on the related party debt.
8 Controlling party
During the year the company was comtrolled by it's parent company, which is Dr Batras' Positive Health Clinic Private Limited.
9 Other information
DR BATRAS' POSITIVE HEALTH CLINIC (UK) LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
Third Floor 126-134
Baker Street,
London
W1U 6UE
10 Operating loss
Operation loss was stated after charging auditors remuneration of £7,000 (2023: £4,000).
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