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REGISTERED NUMBER: 05735308 (England and Wales)















Clear Ear Clinic Limited

Unaudited Financial Statements for the Year Ended 31st March 2025






Clear Ear Clinic Limited (Registered number: 05735308)






Contents of the Financial Statements
for the year ended 31st March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Clear Ear Clinic Limited

Company Information
for the year ended 31st March 2025







DIRECTORS: Dr S B Gane
Miss M H Kelly



REGISTERED OFFICE: 8 Blandfield Road
London
SW12 8BG



REGISTERED NUMBER: 05735308 (England and Wales)



ACCOUNTANTS: The Decimal Place
8 Blandfield Road
London
SW12 8BG



BANKERS: Lloyds TSB
Pall Mall
London
SW1 2DX

Clear Ear Clinic Limited (Registered number: 05735308)

Balance Sheet
31st March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 1 1
Tangible assets 5 3 3
Investments 6 81,000 81,000
81,004 81,004

CURRENT ASSETS
Debtors 7 33,873 93,435
Cash at bank and in hand 17,445 372
51,318 93,807
CREDITORS
Amounts falling due within one
year

8

29,003

51,292
NET CURRENT ASSETS 22,315 42,515
TOTAL ASSETS LESS CURRENT
LIABILITIES

103,319

123,519

CREDITORS
Amounts falling due after more than
one year

9

(95,695

)

(163,238

)

PROVISIONS FOR LIABILITIES - (381 )
NET ASSETS/(LIABILITIES) 7,624 (40,100 )

Clear Ear Clinic Limited (Registered number: 05735308)

Balance Sheet - continued
31st March 2025

2025 2024
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 10 200 200
Retained earnings 11 7,424 (40,300 )
SHAREHOLDERS' FUNDS 7,624 (40,100 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3rd June 2025 and were signed on its behalf by:





Miss M H Kelly - Director


Clear Ear Clinic Limited (Registered number: 05735308)

Notes to the Financial Statements
for the year ended 31st March 2025

1. STATUTORY INFORMATION

Clear Ear 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.

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.

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.

Development costs are being amortised evenly over their estimated useful life of nil 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 cost
Fixtures and fittings - 25% on cost
Computer equipment - 25% on 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 balance sheet date.


Clear Ear Clinic Limited (Registered number: 05735308)

Notes to the Financial Statements - continued
for the year ended 31st March 2025

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 8 (2024 - 8 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1st April 2024
and 31st March 2025 3,430
AMORTISATION
At 1st April 2024
and 31st March 2025 3,429
NET BOOK VALUE
At 31st March 2025 1
At 31st March 2024 1

Clear Ear Clinic Limited (Registered number: 05735308)

Notes to the Financial Statements - continued
for the year ended 31st March 2025

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1st April 2024
and 31st March 2025 73,697 60,876 114,506 249,079
DEPRECIATION
At 1st April 2024
and 31st March 2025 73,696 60,875 114,505 249,076
NET BOOK VALUE
At 31st March 2025 1 1 1 3
At 31st March 2024 1 1 1 3

6. FIXED ASSET INVESTMENTS
Loans to
joint
ventures
£   
At 1st April 2024
and 31st March 2025 81,000

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
2025 2024
£    £   
Other debtors 11,412 -
Directors' current accounts - 70,974
Prepayments and accrued income 22,461 22,461
33,873 93,435

Clear Ear Clinic Limited (Registered number: 05735308)

Notes to the Financial Statements - continued
for the year ended 31st March 2025

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts - 9,976
Tax 8,862 2,932
Social security and other taxes 3,811 3,569
Other creditors 12,000 22,800
Accruals and deferred income 4,330 12,015
29,003 51,292

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE
THAN ONE YEAR
2025 2024
£    £   
Bank loans - 2-5 years 3,602 17,145
CBILS Loan 92,093 146,093
95,695 163,238

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 "B" Ordinary £1 100 100
100 "A" Ordinary £1 100 100
200 200

11. RESERVES
Retained
earnings
£   

At 1st April 2024 (40,300 )
Profit for the year 53,724
Dividends (6,000 )
At 31st March 2025 7,424