The London Hip And Knee Clinic Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09386579

The London Hip And Knee Clinic Ltd

Filleted Unaudited Financial Statements

For the year ended

31 January 2025

The London Hip And Knee Clinic Ltd

Financial Statements

Year ended 31 January 2025

Contents	Pages

Statement of financial position	1 to 2

Notes to the financial statements	3 to 6

The London Hip And Knee Clinic Ltd

Statement of Financial Position

31 January 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		1,491	933

Current assets

Debtors	6	333,867	203,682
Cash at bank and in hand		330,714	352,343
		---------	---------
		664,581	556,025

Creditors: amounts falling due within one year	7	121,761		68,983
		---------		---------
Net current assets			542,820	487,042
			---------	---------
Total assets less current liabilities			544,311	487,975
			---------	---------
Net assets			544,311	487,975
			---------	---------

Capital and reserves

Called up share capital	8	1	1
Profit and loss account		544,310	487,974
		---------	---------
Shareholders funds		544,311	487,975
		---------	---------

These financial statements have been prepared and delivered 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'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 January 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 member has 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

The London Hip And Knee Clinic Ltd

Statement of Financial Position (continued)

31 January 2025

These financial statements were approved by the board of directors and authorised for issue on 29 October 2025 , and are signed on behalf of the board by:

Mr Bhupinder S Mann
Director

Company registration number: 09386579

The London Hip And Knee Clinic Ltd

Notes to the Financial Statements

Year ended 31 January 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 Mornington House, 20 Penington Road, Beaconsfield, England, HP9 1ET.

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. The financial statements are prepared in UK sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.

Trade receivables

Trade receivable do not carry any interest and are stated at their original invoice value as reduced by appropriate allowances for estimated irrecoverable amounts.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax. Revenue from services provided is recognised when the significant risks and rewards have transferred to the buyer, usually on the provision of services.

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. In this case, tax is recognised in other comprehensive income. 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.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

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:

	Equipment	-	33.33% Straight line

4. Employee numbers

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

5. Tangible assets

	Equipment	Total
	£	£
Cost
At 1 February 2024	4,056	4,056
Additions	1,956	1,956
Disposals	( 1,815)	( 1,815)
	-------	-------
At 31 January 2025	4,197	4,197
	-------	-------
Depreciation
At 1 February 2024	3,123	3,123
Charge for the year	1,399	1,399
Disposals	( 1,816)	( 1,816)
	-------	-------
At 31 January 2025	2,706	2,706
	-------	-------
Carrying amount
At 31 January 2025	1,491	1,491
	-------	-------
At 31 January 2024	933	933
	-------	-------

6. Debtors

	2025	2024
	£	£
Trade debtors	57,310	27,673
Other debtors	276,557	176,009
	---------	---------
	333,867	203,682
	---------	---------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Social security and other taxes	113,301	61,791
Other creditors	8,460	7,192
	---------	--------
	121,761	68,983
	---------	--------

8. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	1	1	1	1
	----	----	----	----

9. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£
Not later than 1 year	14,357	14,357
Later than 1 year and not later than 5 years	9,571	23,929
	--------	--------
	23,928	38,286
	--------	--------

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
	£	£	£	£
Mr Bhupinder S Mann	174,745	280,661	( 207,124)	248,282
	---------	---------	---------	---------

	2024
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
Mr Bhupinder S Mann	136,785	191,273	( 153,313)	174,745
	---------	---------	---------	---------

An amount of £4,706 (2024 - £3,402) based on the official rate of interest on beneficial loan of 2.25% (2024 - 2.00% & 2.25%) was charged on the loan to the director.

11. Related party transactions

The company entered into the following related party transactions during the year:

Nature of Relationship	Transaction Type	2025	2024
		£	£
Director	Balance due to/(from)	(248,282)	(174,745)

An amount of £4,706 (2024 - £3,402) based on the official rate of interest on beneficial loan of 2.25% (2024 - 2.00% & 2.25%) was charged on the loan to the director.