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REGISTERED NUMBER: 09622239 (England and Wales)


















Unaudited Financial Statements

for the Year Ended 31 March 2024

for

Clinic 360 Limited

Clinic 360 Limited (Registered number: 09622239)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Clinic 360 Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: Mr M J Yacoub
Mrs Z Yacoub





REGISTERED OFFICE: Delmon House
36-38 Church Road
Burgess Hill
West Sussex
RH15 9AE





REGISTERED NUMBER: 09622239 (England and Wales)





ACCOUNTANTS: Sigma Partners
Delmon House
36-38 Church Road
Burgess Hill
West Sussex
RH15 9AE

Clinic 360 Limited (Registered number: 09622239)

Statement of Financial Position
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 38,000 42,750
Tangible assets 5 1,406 1,875
Investments 6 77,657 77,657
117,063 122,282

CURRENT ASSETS
Debtors 7 11,817 2,764
Cash at bank and in hand 118 77
11,935 2,841
CREDITORS
Amounts falling due within one year 8 11,191 11,236
NET CURRENT ASSETS/(LIABILITIES) 744 (8,395 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

117,807

113,887

PROVISIONS FOR LIABILITIES 267 469
NET ASSETS 117,540 113,418

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 117,440 113,318
SHAREHOLDERS' FUNDS 117,540 113,418

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

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

Clinic 360 Limited (Registered number: 09622239)

Statement of Financial Position - continued
31 March 2024


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 20 November 2024 and were signed on its behalf by:





Mr M J Yacoub - Director


Clinic 360 Limited (Registered number: 09622239)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Clinic 360 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of ten years.

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 reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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 statement of financial position date.


Clinic 360 Limited (Registered number: 09622239)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 NIL (2023 - NIL).

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 47,500
AMORTISATION
At 1 April 2023 4,750
Charge for year 4,750
At 31 March 2024 9,500
NET BOOK VALUE
At 31 March 2024 38,000
At 31 March 2023 42,750

Clinic 360 Limited (Registered number: 09622239)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

5. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 April 2023
and 31 March 2024 2,500
DEPRECIATION
At 1 April 2023 625
Charge for year 469
At 31 March 2024 1,094
NET BOOK VALUE
At 31 March 2024 1,406
At 31 March 2023 1,875

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 April 2023
and 31 March 2024 77,657
NET BOOK VALUE
At 31 March 2024 77,657
At 31 March 2023 77,657

The company's investments at the Statement of Financial Position date in the share capital of companies include the following:

Physio Plus (Eastbourne) Limited
Registered office: Delmon House, 36-38 Church Road, Burgess Hill, West Sussex, RH15 9AE
Nature of business: Physio & chiropractic services
%
Class of shares: holding
Ordinary 100.00
31.3.24 31.3.23
£    £   
Aggregate capital and reserves 267,104 259,269
Profit for the year 65,335 134,386

Clinic 360 Limited (Registered number: 09622239)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Amounts owed by group undertakings 10,517 2,764
Other debtors 1,300 -
11,817 2,764

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors - 37
Taxation and social security 2,144 3,476
Other creditors 9,047 7,723
11,191 11,236

9. ULTIMATE CONTROLLING PARTY

The controlling party is Mr M J Yacoub.