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REGISTERED NUMBER: SC285485 (Scotland)















Financial Statements For The Year Ended 31 March 2025

for

The Clinic At 158 Ltd

The Clinic At 158 Ltd (Registered number: SC285485)






Contents of the Financial Statements
For The Year Ended 31 March 2025




Page

Company Information 1

Abridged Statement of Financial Position 2

Notes to the Financial Statements 4


The Clinic At 158 Ltd

Company Information
For The Year Ended 31 March 2025







DIRECTORS: Dr A W McCall
C McKendrick





REGISTERED OFFICE: Regent Court
70 West Regent Street
Glasgow
G2 2QZ





REGISTERED NUMBER: SC285485 (Scotland)





ACCOUNTANTS: Robb Ferguson Chartered Accountants
Regent Court
70 West Regent Street
Glasgow
G2 2QZ

The Clinic At 158 Ltd (Registered number: SC285485)

Abridged Statement of Financial Position
31 March 2025

2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 2,804 4,309
Tangible assets 5 4,148 7,011
6,952 11,320

CURRENT ASSETS
Debtors: amounts falling due within one year 133,134 151,471
Cash at bank 38,991 17,143
172,125 168,614
CREDITORS
Amounts falling due within one year 94,108 84,073
NET CURRENT ASSETS 78,017 84,541
TOTAL ASSETS LESS CURRENT
LIABILITIES

84,969

95,861

PROVISIONS FOR LIABILITIES 506 1,327
NET ASSETS 84,463 94,534

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 84,363 94,434
84,463 94,534

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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 Clinic At 158 Ltd (Registered number: SC285485)

Abridged Statement of Financial Position - continued
31 March 2025


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

All the members have consented to the preparation of an abridged Statement of Comprehensive Income and an abridged Statement of Financial Position for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 June 2025 and were signed on its behalf by:




Dr A W McCall - Director



C McKendrick - Director


The Clinic At 158 Ltd (Registered number: SC285485)

Notes to the Financial Statements
For The Year Ended 31 March 2025

1. STATUTORY INFORMATION

The Clinic At 158 Ltd is a private company, limited by shares , registered in Scotland. 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.

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.

Website is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Fixed plant and equipment - 25% on reducing balance
Fixtures and fittings - 33.33% on cost
Computer equipment - 33.33% on cost

Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

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 statement of financial position date.


The Clinic At 158 Ltd (Registered number: SC285485)

Notes to the Financial Statements - continued
For The Year Ended 31 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 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.

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 7 (2024 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£
COST
At 1 April 2024
and 31 March 2025 4,560
AMORTISATION
At 1 April 2024 251
Amortisation for year 1,505
At 31 March 2025 1,756
NET BOOK VALUE

At 31 March 2025 2,804
At 31 March 2024 4,309

The Clinic At 158 Ltd (Registered number: SC285485)

Notes to the Financial Statements - continued
For The Year Ended 31 March 2025

5. TANGIBLE FIXED ASSETS
Totals
£
COST
At 1 April 2024 101,031
Additions 638
At 31 March 2025 101,669
DEPRECIATION
At 1 April 2024 94,020
Charge for year 3,501
At 31 March 2025 97,521
NET BOOK VALUE
At 31 March 2025 4,148
At 31 March 2024 7,011

6. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 2024
£ £
Dr A W McCall
Balance outstanding at start of year 48,641 (178 )
Amounts advanced 94,934 97,319
Amounts repaid (80,000 ) (48,500 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 63,575 48,641

C McKendrick
Balance outstanding at start of year 74,239 -
Amounts advanced 80,814 110,239
Amounts repaid (116,000 ) (36,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 39,053 74,239