REGISTERED NUMBER: 06406479 (England and Wales)

LYNTON CLINICS LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J A Exley PhD

Dr A Charlton D.Phil

A J Berry PhD

SECRETARY:

A J Berry PhD

REGISTERED OFFICE:

Lynton House

Manor Lane

Holmes Chapel

Cheshire

CW4 8AF

REGISTERED NUMBER:

06406479 (England and Wales)

AUDITORS:

Clarke Nicklin LLP

Chartered Accountants and

Statutory Auditors

Clarke Nicklin House

Brooks Drive

Cheadle Royal Business Park

Cheadle

Cheshire

SK8 3TD

FIXED ASSETS

Tangible assets

4

32,195

23,239

CURRENT ASSETS

Debtors

5

163,001

95,239

Cash at bank

120,293

184,996

283,294

280,235

CREDITORS

Amounts falling due within one year

6

259,699

241,135

NET CURRENT ASSETS

23,595

39,100

TOTAL ASSETS LESS CURRENT LIABILITIES

55,790

62,339

PROVISIONS FOR LIABILITIES

543

2,553

NET ASSETS

55,247

59,786

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

55,147

59,686

SHAREHOLDERS' FUNDS

55,247

59,786

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 29 September 2025 and were signed on its behalf by:

J A Exley PhD - Director

1.	STATUTORY INFORMATION

Lynton Clinics 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.

The financial statements are presented in Sterling (£).

Going concern

The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The directors have reached this conclusion giving due consideration to the projected future performance of the company and any potential risk that might impact the company's ability to meet its required solvency levels. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

Significant judgements and estimates

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if revision only affects that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The following judgements have had the most significant effect on amounts recognised in the financial statements:

Depreciation

The useful life of fixed assets can vary significantly. Estimates are based on historic experience and current expectations of useful life. The size of prior year gains and losses on disposal are also factored in to estimates.

Bad debts

The directors regularly review debts and provide for those which are doubtful.

Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax. Sales are recognised on either date of sale or the date that any treatments were carried out, except in respect of service contracts where sales are recognised when the company obtains the right to consideration.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Clinic equipment

-

25% on cost

Fixtures and fittings

-

25% on cost

Office 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Clinic

and

Office

equipment

fittings

equipment

Totals

£

£

£

£

COST

At 1 January 2024

155,381

419

14,161

169,961

Additions

32,880

-

-

32,880

Disposals

(40,000

)

-

-

(40,000

)

At 31 December 2024

148,261

419

14,161

162,841

DEPRECIATION

At 1 January 2024

132,142

419

14,161

146,722

Charge for year

7,257

-

-

7,257

Eliminated on disposal

(23,333

)

-

-

(23,333

)

At 31 December 2024

116,066

419

14,161

130,646

NET BOOK VALUE

At 31 December 2024

32,195

-

-

32,195

At 31 December 2023

23,239

-

-

23,239

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

9,583

30,759

Amounts owed by group undertakings

151,429

64,105

Corporation tax

1,491

-

Prepayments

498

375

163,001

95,239

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

1,705

396

Amounts owed to group undertakings

193,856

193,856

Corporation tax

-

5,918

VAT

59,124

38,682

Accruals and deferred income

5,014

2,283

259,699

241,135

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

100

Ordinary

£1

100

100

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Graham Travis FCA (Senior Statutory Auditor)

for and on behalf of Clarke Nicklin LLP