REGISTERED NUMBER: 08837750 (England and Wales)

THE WESTBOURNE OSTEOPATHIC AND WELLNESS

CLINIC LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

O Curties

REGISTERED OFFICE:

The WOW Clinic

Country View Centre

Westbourne Road

Westbourne

West Sussex

PO10 8UL

REGISTERED NUMBER:

08837750 (England and Wales)

ACCOUNTANTS:

Morris Crocker

Chartered Accountants

Station House

North Street

Havant

Hampshire

PO9 1QU

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

30,967

43,145

30,967

43,145

CURRENT ASSETS

Debtors

6

87,984

58,308

Cash at bank

27,982

23,230

115,966

81,538

CREDITORS

Amounts falling due within one year

7

50,726

41,885

NET CURRENT ASSETS

65,240

39,653

TOTAL ASSETS LESS CURRENT LIABILITIES

96,207

82,798

CREDITORS

Amounts falling due after more than one year

8

(51,617

)

(62,054

)

PROVISIONS FOR LIABILITIES

9

(5,784

)

(3,146

)

NET ASSETS

38,806

17,598

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

38,706

17,498

38,806

17,598

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 30 October 2025 and were signed by:

O Curties - Director

1.	STATUTORY INFORMATION

The Westbourne Osteopathic and Wellness Clinic 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of ten years.

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.

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

Financial instruments

Debtors and cash at bank: Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Cash at bank and in hand includes cash on deposit or in a current account.

Creditors and provisions: Creditors and provisions are recognised where there is a present obligation resulting from a past event that will probably result in the transfer of economic benefits to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

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 at the balance sheet date, except as otherwise required in the paragraphs below.

Unrelieved 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.

Deferred tax shall not be recognised on permanent differences, other than a business combination where assets (other than goodwill) give rise to an deferred tax asset or liability.

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 6 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2024

and 31 January 2025

95,000

AMORTISATION

At 1 February 2024

and 31 January 2025

95,000

NET BOOK VALUE

At 31 January 2025

-

At 31 January 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 February 2024

and 31 January 2025

11,071

5,876

45,775

11,295

74,017

DEPRECIATION

At 1 February 2024

10,623

5,876

3,815

10,558

30,872

Charge for year

145

-

11,443

590

12,178

At 31 January 2025

10,768

5,876

15,258

11,148

43,050

NET BOOK VALUE

At 31 January 2025

303

-

30,517

147

30,967

At 31 January 2024

448

-

41,960

737

43,145

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

12,269

13,014

Other debtors

75,715

45,294

87,984

58,308

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,801

4,801

Hire purchase contracts

5,636

4,908

Trade creditors

1,478

1,846

Taxation and social security

9,665

6,437

Other creditors

29,146

23,893

50,726

41,885

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

20,806

25,607

Hire purchase contracts

30,811

36,447

51,617

62,054

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr

1,601

6,402

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

5,784

3,146

Deferred

tax

£

Balance at 1 February 2024

3,146

accelerated capital allowances

2,638

Balance at 31 January 2025

5,784

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

2025

2024

£

£

O Curties

Balance outstanding at start of year

33,422

14,892

Amounts advanced

34,309

28,402

Amounts repaid

(11,818

)

(9,872

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

55,913

33,422