Caseware UK (AP4) 2023.0.135 2023.0.135 2024-08-312024-08-312025-05-29false22023-09-01falseNo description of principal activity1trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08825873 2023-09-01 2024-08-31 08825873 2022-09-01 2023-08-31 08825873 2024-08-31 08825873 2023-08-31 08825873 2022-09-01 08825873 c:Director1 2023-09-01 2024-08-31 08825873 d:CurrentFinancialInstruments 2024-08-31 08825873 d:CurrentFinancialInstruments 2023-08-31 08825873 d:CurrentFinancialInstruments 4 2024-08-31 08825873 d:CurrentFinancialInstruments 4 2023-08-31 08825873 d:CurrentFinancialInstruments 5 2024-08-31 08825873 d:CurrentFinancialInstruments 5 2023-08-31 08825873 d:Non-currentFinancialInstruments 2024-08-31 08825873 d:Non-currentFinancialInstruments 2023-08-31 08825873 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 08825873 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 08825873 d:Non-currentFinancialInstruments d:AfterOneYear 2024-08-31 08825873 d:Non-currentFinancialInstruments d:AfterOneYear 2023-08-31 08825873 d:ShareCapital 2023-09-01 2024-08-31 08825873 d:ShareCapital 2024-08-31 08825873 d:ShareCapital 2022-09-01 2023-08-31 08825873 d:ShareCapital 2023-08-31 08825873 d:ShareCapital 2022-09-01 08825873 d:RetainedEarningsAccumulatedLosses 2023-09-01 2024-08-31 08825873 d:RetainedEarningsAccumulatedLosses 2024-08-31 08825873 d:RetainedEarningsAccumulatedLosses 2022-09-01 2023-08-31 08825873 d:RetainedEarningsAccumulatedLosses 2023-08-31 08825873 d:RetainedEarningsAccumulatedLosses 2022-09-01 08825873 c:FRS102 2023-09-01 2024-08-31 08825873 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 08825873 c:FullAccounts 2023-09-01 2024-08-31 08825873 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 08825873 f:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure

Registered number: 08825873










PRIVATE HEALTH CLINIC LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2024

 
PRIVATE HEALTH CLINIC LTD
REGISTERED NUMBER: 08825873

STATEMENT OF FINANCIAL POSITION
AS AT 31 AUGUST 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
19,814
38,467

Cash at bank and in hand
 5 
2,444
1,422

  
22,258
39,889

Creditors: amounts falling due within one year
 6 
(77,421)
(54,176)

Net current liabilities
  
 
 
(55,163)
 
 
(14,287)

Total assets less current liabilities
  
(55,163)
(14,287)

Creditors: amounts falling due after more than one year
 7 
(2,119)
(5,032)

  

Net liabilities
  
(57,282)
(19,319)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(57,382)
(19,419)

  
(57,282)
(19,319)


Page 1

 
PRIVATE HEALTH CLINIC LTD
REGISTERED NUMBER: 08825873
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 AUGUST 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 



Mr R N Thakerar
Director
Date: 29 May 2025

The notes on pages 4 to 8 form part of these financial statements.

Page 2

 
PRIVATE HEALTH CLINIC LTD
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 AUGUST 2024


Called up share capital
Profit and loss account
Total equity

£
£
£


At 1 September 2022
100
(3,989)
(3,889)


Comprehensive income for the year

Loss for the year
-
(15,430)
(15,430)
Total comprehensive income for the year
-
(15,430)
(15,430)



At 1 September 2023
100
(19,419)
(19,319)


Comprehensive income for the year

Loss for the year
-
(37,963)
(37,963)
Total comprehensive income for the year
-
(37,963)
(37,963)


At 31 August 2024
100
(57,382)
(57,282)


The notes on pages 4 to 8 form part of these financial statements.

Page 3

 
PRIVATE HEALTH CLINIC LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

Private Health Clinic Ltd is a private company, limited by share capital incorporated in England and Wales under registration number: 08825873. The address of the registered office is 5 Castle Hill Parade,  West Ealing, London W13 8JP.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The financial statements have been prepared on the assumption that the company will have the continued financial support of the shareholders. The shareholders of the company have sufficient resources to finance the company as and when the need arises.
The financial statements have been prepared on a going concern basis which is dependent on the financial support of the shareholders to ensure that the company will continue in operational existence for the foreseeable future. 

Page 4

 
PRIVATE HEALTH CLINIC LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Operating leases: the Company as lessor

Rental income from operating leases is credited to profit or loss on a straight-line basis over the lease term.

Amounts paid and payable as an incentive to sign an operating lease are recognised as a reduction to income over the lease term on a straight-line basis, unless another systematic basis is representative of the time pattern over which the lessor's benefit from the leased asset is diminished.

 
2.5

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

Page 5

 
PRIVATE HEALTH CLINIC LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.6

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.7

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.8

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.11

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 2).


4.


Debtors

2024
2023
£
£


Amounts owed by connected companies
18,350
37,350
Page 6

 
PRIVATE HEALTH CLINIC LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

4.Debtors (continued)


Prepayments and accrued income
1,464
1,117

19,814
38,467



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
2,444
1,422

2,444
1,422



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
3,131
3,217

Trade creditors
5,786
3,497

Amounts owed to connected companies
60,215
40,827

Other taxation and social security
364
66

Wages and salaries
1,162
1,118

Accruals and deferred income
-
1,800

Director's loan account
6,722
3,610

Pension payable
41
41

77,421
54,176


The bank loan is an unsecured bounce back loan.


7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
2,119
5,032

2,119
5,032


The bank loan is an unsecured bounce back loan.

Page 7

 
PRIVATE HEALTH CLINIC LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

8.


Pension commitments

The company operates a auto-enrolment contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £211 (2023 - £232).


9.


Controlling party

The company was under the control of the director, Mr R N Thakerar, by virtue of the fact that he owns 100% of the company's issued share capital.

 
Page 8