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Registered number: 11078463
BTH Clinics Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Fair Balance Accounting
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11078463
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 639,000 639,000
Tangible Assets 5 388,364 380,216
1,027,364 1,019,216
CURRENT ASSETS
Cash at bank and in hand (43,865 ) 3,043
(43,865 ) 3,043
Creditors: Amounts Falling Due Within One Year 6 (1,128,315 ) (1,039,187 )
NET CURRENT ASSETS (LIABILITIES) (1,172,180 ) (1,036,144 )
TOTAL ASSETS LESS CURRENT LIABILITIES (144,816 ) (16,928 )
Creditors: Amounts Falling Due After More Than One Year 7 (180,373 ) (172,465 )
NET LIABILITIES (325,189 ) (189,393 )
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account (325,191 ) (189,395 )
SHAREHOLDERS' FUNDS (325,189) (189,393)
Page 1
Page 2
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Dr Jeroen Wagenaar
Director
16th September 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
BTH Clinics Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11078463 . The registered office is 21 Grosvenor Road, Wrexham, LL11 1BT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 0
Plant & Machinery 25
Motor Vehicles 25
Fixtures & Fittings 25
Computer Equipment 25
3. Average Number of Employees
Average number of employees, including directors, during the year was: 25 (2024: 25)
25 25
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Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 639,000
As at 31 March 2025 639,000
Net Book Value
As at 31 March 2025 639,000
As at 1 April 2024 639,000
5. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2024 294,071 57,747 63,349 415,167
Additions - 14,500 7,007 21,507
As at 31 March 2025 294,071 72,247 70,356 436,674
Depreciation
As at 1 April 2024 - 16,499 18,452 34,951
Provided during the period - 10,321 3,038 13,359
As at 31 March 2025 - 26,820 21,490 48,310
Net Book Value
As at 31 March 2025 294,071 45,427 48,866 388,364
As at 1 April 2024 294,071 41,248 44,897 380,216
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 53,595 58,975
Corporation tax - 81
Other taxes and social security 10,663 8,172
Net wages 1,789 1,323
Accruals and deferred income 23,177 43,685
Directors' loan accounts 1,039,091 926,951
1,128,315 1,039,187
Page 4
Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 180,373 172,465
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
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