THE EARLY INTERVENTION CLINIC LIMITED Company accounts

COMPANY REGISTRATION NUMBER: 09524649

THE EARLY INTERVENTION CLINIC LIMITED

Unaudited Financial Statements

30 April 2025

THE EARLY INTERVENTION CLINIC LIMITED

Financial Statements

Year ended 30 April 2025

Contents	Page

Director's report	1

Statement of income and retained earnings	2

Statement of financial position	3

Notes to the financial statements	5

THE EARLY INTERVENTION CLINIC LIMITED

Director's Report

Year ended 30 April 2025

The director presents her report and the unaudited financial statements of the company for the year ended 30 April 2025 .

Director

The director who served the company during the year was as follows:

Mrs L. Lachgar

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 14 October 2025 and signed on behalf of the board by:

Mrs L. Lachgar	Mr. G. Owen Nee
Director	Company Secretary

Registered office:

85 SINCLAIR ROAD

LONDON

ENGLAND

E48PP

THE EARLY INTERVENTION CLINIC LIMITED

Statement of Income and Retained Earnings

Year ended 30 April 2025

	2025	2024
Note	£	£
Turnover	104,796	83,923

Cost of sales	48,194	4,085
	---------	--------
Gross profit	56,602	79,838

Administrative expenses	30,988	34,331
	--------	--------
Operating profit	25,614	45,507

		--------	--------
Profit before taxation	5	25,614	45,507

Tax on profit	4,849	8,790
	--------	--------
Profit for the financial year and total comprehensive income	20,765	36,717
	--------	--------

Dividends paid and payable	( 36,000)	( 34,000)

Retained earnings at the start of the year	13,581	10,864
	--------	--------
Retained (losses)/earnings at the end of the year	( 1,654)	13,581
	--------	--------

All the activities of the company are from continuing operations.

THE EARLY INTERVENTION CLINIC LIMITED

Statement of Financial Position

30 April 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	6		1	25

Current assets

Debtors	7	250	–
Cash at bank and in hand		7,318	33,802
		-------	--------
		7,568	33,802

Creditors: amounts falling due within one year	8	4,849		8,795
		-------		--------
Net current assets			2,719	25,007
			-------	--------
Total assets less current liabilities			2,720	25,032

Creditors: amounts falling due after more than one year	9	4,274	11,351
		-------	--------
Net (liabilities)/assets		( 1,554)	13,681
		-------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	( 1,654)	13,581
	-------	--------
Shareholders (deficit)/funds	( 1,554)	13,681
	-------	--------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

For the 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.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

THE EARLY INTERVENTION CLINIC LIMITED

Statement of Financial Position (continued)

30 April 2025

These financial statements were approved by the board of directors and authorised for issue on 14 October 2025 , and are signed on behalf of the board by:

Mrs L. Lachgar
Director

Company registration number: 09524649

THE EARLY INTERVENTION CLINIC LIMITED

Notes to the Financial Statements

Year ended 30 April 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 85 SINCLAIR ROAD, LONDON, E48PP, ENGLAND.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

		-	25% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Financial instruments

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity. Compound instruments Compound instruments comprise both a liability and an equity component. At date of issue, the fair value of the liability component is estimated using the prevailing market interest rate for a similar debt instrument. The liability component is accounted for as a financial liability. The residual is the difference between the net proceeds of issue and the liability component (at time of issue). The residual is the equity component, which is accounted for as an equity instrument. The interest expense on the liability component is calculated applying the effective interest rate for the liability component of the instrument. The difference between this amount and any repayments is added to the carrying amount of the liability in the balance sheet.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Profit before taxation

Profit before taxation is stated after charging:

	2025	2024
	£	£
Depreciation of tangible assets	24	708
	----	----

6. Tangible assets

	Fixtures and fittings	Total
	£	£
Cost
At 1 May 2024 and 30 April 2025	6,146	6,146
	-------	-------
Depreciation
At 1 May 2024	6,121	6,121
Charge for the year	24	24
	-------	-------
At 30 April 2025	6,145	6,145
	-------	-------
Carrying amount
At 30 April 2025	1	1
	-------	-------
At 30 April 2024	25	25
	-------	-------

7. Debtors

	2025	2024
	£	£
Other debtors	250	–
	----	----

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Corporation tax	4,849	8,795
	-------	-------

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	4,274	11,351
	-------	--------

10. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
Mrs L. Lachgar	–	250	–	250
	----	----	----	----

	2024
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
Mrs L. Lachgar	( 10,930)	–	10,930	–
	--------	----	--------	----

11. Related party transactions

The company was under the control of Mrs L. Lachgar throughout the current and previous year. Mrs Lachgar is the managing director and majority shareholder. No transactions with related parties were undertaken such as are required to be disclosed under FRSSE.