IRIS Accounts Production v25.2.0.378 06899460 director 1.4.24 31.3.25 31.3.25 false true false false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 06899460 2024-03-31 06899460 2025-03-31 06899460 2024-04-01 2025-03-31 06899460 2023-03-31 06899460 2023-04-01 2024-03-31 06899460 2024-03-31 06899460 ns15:EnglandWales 2024-04-01 2025-03-31 06899460 ns14:PoundSterling 2024-04-01 2025-03-31 06899460 ns10:Director1 2024-04-01 2025-03-31 06899460 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06899460 ns10:SmallEntities 2024-04-01 2025-03-31 06899460 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 06899460 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 06899460 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 06899460 ns10:FullAccounts 2024-04-01 2025-03-31 06899460 1 2024-04-01 2025-03-31 06899460 ns10:OrdinaryShareClass1 2024-04-01 2025-03-31 06899460 ns10:RegisteredOffice 2024-04-01 2025-03-31 06899460 ns5:CurrentFinancialInstruments 2025-03-31 06899460 ns5:CurrentFinancialInstruments 2024-03-31 06899460 ns5:Non-currentFinancialInstruments 2025-03-31 06899460 ns5:Non-currentFinancialInstruments 2024-03-31 06899460 ns5:ShareCapital 2025-03-31 06899460 ns5:ShareCapital 2024-03-31 06899460 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 06899460 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 06899460 ns5:NetGoodwill 2024-04-01 2025-03-31 06899460 ns5:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 06899460 ns5:FurnitureFittings 2024-04-01 2025-03-31 06899460 ns5:ComputerEquipment 2024-04-01 2025-03-31 06899460 ns5:NetGoodwill 2024-03-31 06899460 ns5:NetGoodwill 2025-03-31 06899460 ns5:NetGoodwill 2024-03-31 06899460 ns5:FurnitureFittings 2024-03-31 06899460 ns5:ComputerEquipment 2024-03-31 06899460 ns5:FurnitureFittings 2025-03-31 06899460 ns5:ComputerEquipment 2025-03-31 06899460 ns5:FurnitureFittings 2024-03-31 06899460 ns5:ComputerEquipment 2024-03-31 06899460 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 06899460 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 06899460 ns10:OrdinaryShareClass1 2025-03-31 06899460 1 ns10:Director1 2024-03-31 06899460 1 ns10:Director1 2023-03-31 06899460 1 ns10:Director1 2024-04-01 2025-03-31 06899460 1 ns10:Director1 2023-04-01 2024-03-31 06899460 1 ns10:Director1 2025-03-31 06899460 1 ns10:Director1 2024-03-31

REGISTERED NUMBER: 06899460 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

CLINIC 95 LIMITED

CLINIC 95 LIMITED (REGISTERED NUMBER: 06899460)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

CLINIC 95 LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTOR: | M J Hardman

| REGISTERED OFFICE: | 2 Manor Farm Court

| Old Wolverton Road

| Old Wolverton

| Milton Keynes

| Buckinghamshire

| MK12 5NN

| REGISTERED NUMBER: | 06899460 (England and Wales)

| ACCOUNTANTS: | Ad Valorem Accountancy Services Limited

| Chartered Certified Accountants

| 2 Manor Farm Court

| Old Wolverton Road

| Old Wolverton

| Milton Keynes

| Buckinghamshire

| MK12 5NN

CLINIC 95 LIMITED (REGISTERED NUMBER: 06899460)

BALANCE SHEET

31 MARCH 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Intangible assets | 4 | 196,390 |  | 219,723 |  |

Tangible assets | 5 | 65,124 |  | 115,190 |  |

261,514 |  | 334,913 |  |

CURRENT ASSETS

Stocks | 7,329 |  | 7,135 |  |

Debtors | 6 | 273,650 |  | 259,265 |  |

Cash at bank and in hand | 83,045 |  | 136,994 |  |

364,024 |  | 403,394 |  |

CREDITORS

Amounts falling due within one year | 7 | 160,180 |  | 223,119 |  |

NET CURRENT ASSETS | 203,844 |  | 180,275 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 465,358 |  | 515,188 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 312,075 |  | 367,986 |  |

NET ASSETS | 153,283 |  | 147,202 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Retained earnings | 153,183 |  | 147,102 |  |

SHAREHOLDERS' FUNDS | 153,283 |  | 147,202 |  |

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 director acknowledges her 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.

CLINIC 95 LIMITED (REGISTERED NUMBER: 06899460)

BALANCE SHEET - 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.

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

The financial statements were approved by the director and authorised for issue on 25 September 2025 and were signed by:

M J Hardman - Director

CLINIC 95 LIMITED (REGISTERED NUMBER: 06899460)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Clinic 95 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.

| 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 recognised as the fair value of consideration received or receivable from dental activities.

| GOODWILL

| Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is fifteen years.

| For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

| 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.

| TANGIBLE FIXED ASSETS

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

| Fixtures and fittings | - | 15% on cost

| Computer equipment | - | 25% on cost

| STOCKS

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

CLINIC 95 LIMITED (REGISTERED NUMBER: 06899460)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| FINANCIAL INSTRUMENTS

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 102 Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| TAXATION

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| HIRE PURCHASE AND LEASING COMMITMENTS

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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 9 (2024 - 8 ) .

CLINIC 95 LIMITED (REGISTERED NUMBER: 06899460)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

4. | INTANGIBLE FIXED ASSETS

Goodwill |

| £

| COST

| At 1 April 2024

| and 31 March 2025 | 350,000 |  |

| AMORTISATION

| At 1 April 2024 | 130,277 |  |

| Amortisation for year | 23,333 |  |

| At 31 March 2025 | 153,610 |  |

| NET BOOK VALUE

| At 31 March 2025 | 196,390 |  |

| At 31 March 2024 | 219,723 |  |

5. | TANGIBLE FIXED ASSETS

Fixtures |

and | Computer |

fittings | equipment | Totals |

| £ | £ | £

| COST

| At 1 April 2024 | 350,282 |  | 9,856 |  | 360,138 |  |

| Additions | 4,245 |  | 555 |  | 4,800 |  |

| At 31 March 2025 | 354,527 |  | 10,411 |  | 364,938 |  |

| DEPRECIATION

| At 1 April 2024 | 240,111 |  | 4,837 |  | 244,948 |  |

| Charge for year | 52,845 |  | 2,021 |  | 54,866 |  |

| At 31 March 2025 | 292,956 |  | 6,858 |  | 299,814 |  |

| NET BOOK VALUE

| At 31 March 2025 | 61,571 |  | 3,553 |  | 65,124 |  |

| At 31 March 2024 | 110,171 |  | 5,019 |  | 115,190 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Trade debtors | 11,897 |  | 17,450 |  |

| Amounts owed by group undertakings | - |  | 240,646 |  |

| Amounts owed by related parties | 210,676 |  | - |  |

| Other debtors | 51,077 |  | 1,169 |  |

273,650 |  | 259,265 |  |

CLINIC 95 LIMITED (REGISTERED NUMBER: 06899460)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Bank loans and overdrafts | 35,119 |  | 33,690 |  |

| Hire purchase contracts | 21,101 |  | 24,431 |  |

| Trade creditors | 40,460 |  | 60,621 |  |

| Taxation and social security | 42,170 |  | 60,095 |  |

| Other creditors | 21,330 |  | 44,282 |  |

160,180 |  | 223,119 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

| £ | £

| Bank loans | 311,509 |  | 346,319 |  |

| Hire purchase contracts | 566 |  | 21,667 |  |

312,075 |  | 367,986 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

| £ | £

| Bank loans | 326,377 |  | 349,632 |  |

| The bank loans are secured by a standard debenture.

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

value: |  | £ | £

| 100 | Ordinary | 1 | 100 |  | 100 |  |

11. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

2025 | 2024 |

| £ | £

| M J Hardman

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | 48,685 |  | - |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 48,685 |  | - |  |