Company No: 08247049 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	1,076		1,345
Investment property	4	700,000		700,000
		701,076		701,345
Current assets
Debtors	5	4,079		4,033
Cash at bank and in hand		100		100
		4,179		4,133
Creditors: amounts falling due within one year	6	( 645,326)		( 646,526)
Net current liabilities		(641,147)		(642,393)
Total assets less current liabilities		59,929		58,952
Net assets		59,929		58,952
Capital and reserves
Called-up share capital	7	100		100
Other reserves	9	124,213		124,213
Profit and loss account		( 64,384 )		( 65,361 )
Total shareholders' funds		59,929		58,952

For the financial year ending 30 April 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Wentworth Clinic Limited (registered number: 08247049) were approved and authorised for issue by the Board of Directors on 23 September 2025. They were signed on its behalf by:

V Ilankovan Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Wentworth Clinic Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Little Somborne Forest Lane, Hightown Hill, Ringwood, BH24 3HF, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, other than investment properties and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Fixtures and fittings

20 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

The fair value is determined annually by the directors on an open market value for existing use basis.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Tangible assets

	Fixtures and fittings		Total
	£		£
Cost
At 01 May 2024	7,531		7,531
At 30 April 2025	7,531		7,531
Accumulated depreciation
At 01 May 2024	6,186		6,186
Charge for the financial year	269		269
At 30 April 2025	6,455		6,455
Net book value
At 30 April 2025	1,076		1,076
At 30 April 2024	1,345		1,345

4. Investment property

	Investment property
	£
Valuation
As at 01 May 2024	700,000
As at 30 April 2025	700,000

Valuation

The investment property was valued at £700,000 (2024: £700,000) by the directors at the date of the financial statements.

Historic cost

If the investment properties had been accounted for under the cost accounting rules, the properties would have been measured as follows:

	2025		2024
	£		£
Historic cost	449,113		460,629

5. Debtors

	2025		2024
	£		£
Prepayments	4,079		4,033

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Amounts owed to directors	312,562		318,342
Accruals	3,000		2,820
Other creditors	329,764		325,364
	645,326		646,526

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100

8. Related party transactions

Transactions with owners holding a participating interest in the entity

	2025		2024
	£		£
Owed to shareholders	329,764		325,364

The loan to the company bears no interest and there are no set repayment terms.

Transactions with the entity's directors

	2025		2024
	£		£
Owed to the directors	312,562		318,342

The loan to the company bears no interest and there are no set repayment terms.

9. Other reserves

Non distributable reserves

The other reserves balance at the year end which is non distributable is made up of £124,213 (2024; £124,213) in relation to fair value movements on investment properties and associated provision for deferred tax.