2023-04-012024-03-312024-03-31false10016454PRUDENT CLINIC 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PRUDENT CLINIC LIMITED

Registered Number
10016454
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

PRUDENT CLINIC LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

HASSAN, Puja Sana
HASSAN, Riaz
HASSAN, Tanya

Company Secretary

HASSAN, Riaz

Registered Address

Fulford Lodge 1 Heslington Lane
Fulford
York
YO10 4HW

Registered Number

10016454 (England and Wales)
PRUDENT CLINIC LIMITED
Statement of Financial Position
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3821,161821,161
Investments4791,120791,120
1,612,2811,612,281
Current assets
Debtors5127,992148,925
Cash at bank and on hand-230
127,992149,155
Creditors amounts falling due within one year6(377,472)(163,498)
Net current assets (liabilities)(249,480)(14,343)
Total assets less current liabilities1,362,8011,597,938
Creditors amounts falling due after one year7(1,013,221)(1,238,034)
Net assets349,580359,904
Capital and reserves
Called up share capital100100
Profit and loss account349,480359,804
Shareholders' funds349,580359,904
The financial statements were approved and authorised for issue by the Board of Directors on 9 October 2024, and are signed on its behalf by:
HASSAN, Puja Sana
Director
HASSAN, Riaz
Director

Registered Company No. 10016454
PRUDENT CLINIC LIMITED
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
Basis of preparation
The financial statements have been prepared on the historical cost basis.
Functional and presentation currency
The financial statements are presented in sterling, which is the functional currency of the entity.
Going concern
The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.
Current taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Tangible fixed assets and depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Investment property
The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.
2.Average number of employees

20242023
Average number of employees during the year00
3.Tangible fixed assets

Land & buildings

Total

££
Cost or valuation
At 01 April 23821,161821,161
At 31 March 24821,161821,161
Net book value
At 31 March 24821,161821,161
At 31 March 23821,161821,161
4.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
At 01 April 23791,120791,120
At 31 March 24791,120791,120
Net book value
At 31 March 24791,120791,120
At 31 March 23791,120791,120

Notes

1Investments in group undertakings and participating interests
5.Debtors: amounts due within one year

2024

2023

££
Amounts owed by group undertakings127,988148,925
Other debtors4-
Total127,992148,925
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables-28,818
Bank borrowings and overdrafts269,095128,458
Amounts owed to related parties107,464-
Taxation and social security-5,310
Accrued liabilities and deferred income913912
Total377,472163,498
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts1,013,2211,238,034
Total1,013,2211,238,034