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REGISTERED NUMBER: 07816390 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31 October 2024

for

CHURCH VIEW CLINIC LIMITED

CHURCH VIEW CLINIC LIMITED (REGISTERED NUMBER: 07816390)

Contents of the Financial Statements
for the year ended 31 October 2024










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


CHURCH VIEW CLINIC LIMITED

Company Information
for the year ended 31 October 2024







Directors: Mr P Algra
Mrs A Algra





Registered office: New Derwent House
69-73 Theobalds Road
London
WC1X 8TA





Registered number: 07816390 (England and Wales)





Accountants: Cooper Parry Advisory Limited
New Derwent House
69-73 Theobalds Road
London
WC1X 8TA

CHURCH VIEW CLINIC LIMITED (REGISTERED NUMBER: 07816390)

Statement of Financial Position
31 October 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Intangible assets 4 786,667 -
Tangible assets 5 41,485 4,105
828,152 4,105

Current assets
Stocks 1,000 300
Debtors 6 1,357 4,083
Cash at bank 149,594 266,512
151,951 270,895
Creditors
Amounts falling due within one year 7 685,061 12,153
Net current (liabilities)/assets (533,110 ) 258,742
Total assets less current liabilities 295,042 262,847

Provisions for liabilities 1,210 1,210
Net assets 293,832 261,637

Capital and reserves
Called up share capital 9 100 100
Retained earnings 293,732 261,537
Shareholders' funds 293,832 261,637

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 January 2025 and were signed on its behalf by:



Mr P Algra - Director


CHURCH VIEW CLINIC LIMITED (REGISTERED NUMBER: 07816390)

Notes to the Financial Statements
for the year ended 31 October 2024


1. Statutory information

Church View 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover from the provision of services is recognised in the same period within which the services are performed.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2024, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a
party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial
recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the
substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.


CHURCH VIEW CLINIC LIMITED (REGISTERED NUMBER: 07816390)

Notes to the Financial Statements - continued
for the year ended 31 October 2024


2. Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

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.

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 3 (2023 - 2 ) .

4. Intangible fixed assets
Goodwill
£   
Cost
At 1 November 2023 140,000
Additions 800,000
At 31 October 2024 940,000
Amortisation
At 1 November 2023 140,000
Amortisation for year 13,333
At 31 October 2024 153,333
Net book value
At 31 October 2024 786,667
At 31 October 2023 -

CHURCH VIEW CLINIC LIMITED (REGISTERED NUMBER: 07816390)

Notes to the Financial Statements - continued
for the year ended 31 October 2024


5. Tangible fixed assets
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
Cost
At 1 November 2023 - 18,632 18,632
Additions 4,230 35,757 39,987
At 31 October 2024 4,230 54,389 58,619
Depreciation
At 1 November 2023 - 14,527 14,527
Charge for year 141 2,466 2,607
At 31 October 2024 141 16,993 17,134
Net book value
At 31 October 2024 4,089 37,396 41,485
At 31 October 2023 - 4,105 4,105

6. Debtors: amounts falling due within one year
2024 2023
£    £   
Amounts owed by participating interests - 4,018
Other debtors 1,357 65
1,357 4,083

7. Creditors: amounts falling due within one year
2024 2023
£    £   
Trade creditors 683 402
Taxation and social security 14,618 3,573
Other creditors 669,760 8,178
685,061 12,153

8. Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 15,504 -
Between one and five years 5,168 -
20,672 -

CHURCH VIEW CLINIC LIMITED (REGISTERED NUMBER: 07816390)

Notes to the Financial Statements - continued
for the year ended 31 October 2024


9. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
50 A Ordinary Shares 1 50 50
50 B Ordinary Shares 1 50 50
100 100