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Registered number: 12399705
One Clinic Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12399705
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 132,515 144,262
132,515 144,262
CURRENT ASSETS
Stocks 5 14,150 16,500
Debtors 6 1,252 9,491
Cash at bank and in hand 15,710 9,476
31,112 35,467
Creditors: Amounts Falling Due Within One Year 7 (81,338 ) (81,637 )
NET CURRENT ASSETS (LIABILITIES) (50,226 ) (46,170 )
TOTAL ASSETS LESS CURRENT LIABILITIES 82,289 98,092
Creditors: Amounts Falling Due After More Than One Year 8 (97,046 ) (133,644 )
NET LIABILITIES (14,757 ) (35,552 )
CAPITAL AND RESERVES
Called up share capital 2 2
Profit and Loss Account (14,759 ) (35,554 )
SHAREHOLDERS' FUNDS (14,757) (35,552)
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Page 2
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Sun Ku
Director
24 December 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
One Clinic Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12399705 . The registered office is 214 Victoria Avenue, Manchester, M9 0RR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The director has assessed the company's financial position at the year end and is satisfied that it has access to more than enough financial resources to be able to settle its financial obligations as they fall due for a period of atleast 12 months from approving the financial statements.
2.3. Turnover
Turnover represent fees charged to patients measured at the fair value of consideration received. It is recognised when the services is provided to the patient.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 10% Straight line
Plant & Machinery 20% Straight line
Fixtures & Fittings 20% Straight line
Computer Equipment 20% Straight line
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
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4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2023 108,864 52,114 2,046 3,635 166,659
Additions - 3,218 1,485 6,012 10,715
As at 31 March 2024 108,864 55,332 3,531 9,647 177,374
Depreciation
As at 1 April 2023 12,112 8,907 377 1,001 22,397
Provided during the period 10,154 10,732 530 1,046 22,462
As at 31 March 2024 22,266 19,639 907 2,047 44,859
Net Book Value
As at 31 March 2024 86,598 35,693 2,624 7,600 132,515
As at 1 April 2023 96,752 43,207 1,669 2,634 144,262
5. Stocks
2024 2023
£ £
Stock 14,150 16,500
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 1,252 9,491
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 9,117 6,999
Bank loans and overdrafts 10,175 2,100
Amounts owed to group undertakings 60,276 70,000
Other creditors 1,770 2,538
81,338 81,637
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 17,357 26,846
Bank loans 70,239 79,800
Other creditors 9,450 26,998
97,046 133,644
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9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 9,117 6,999
Later than one year and not later than five years 17,357 26,846
26,474 33,845
26,474 33,845
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