REGISTERED NUMBER: 08393987 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Stubbington Natural Health Clinic Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms C A Herbert

P J Mummery

REGISTERED OFFICE:

1 Manor Court

6 Barnes Wallis Road

Fareham

Hampshire

PO15 5TH

REGISTERED NUMBER:

08393987 (England and Wales)

ACCOUNTANTS:

Roches

Chartered Accountants

1 Manor Court

6 Barnes Wallis Road

Segensworth

Fareham

Hampshire

PO15 5TH

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

2,176

2,279

Investment property

6

570,000

500,000

572,176

502,279

CURRENT ASSETS

Cash at bank

71,387

123,378

CREDITORS

Amounts falling due within one year

7

46,142

70,409

NET CURRENT ASSETS

25,245

52,969

TOTAL ASSETS LESS CURRENT LIABILITIES

597,421

555,248

PROVISIONS FOR LIABILITIES

31,908

19,008

NET ASSETS

565,513

536,240

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

565,413

536,140

SHAREHOLDERS' FUNDS

565,513

536,240

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 directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 October 2025 and were signed on its behalf by:

Ms C A Herbert - Director

P J Mummery - Director

1.	STATUTORY INFORMATION

Stubbington Natural Health Clinic Ltd 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 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 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 2013, 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.

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

20% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable and loans to related parties.

Financial assets & financial liabilities are initially recognised at the transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method. However, if the arrangement constitutes a financing transaction then it is measured at the present value of the future receipts discounted at a market rate of interest.

Financial assets & financial liabilities classified as receivable within one year are not amortised.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax 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.

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 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

321,938

AMORTISATION

At 1 April 2024

and 31 March 2025

321,938

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

2,931

7,464

10,395

Additions

432

-

432

At 31 March 2025

3,363

7,464

10,827

DEPRECIATION

At 1 April 2024

2,137

5,979

8,116

Charge for year

238

297

535

At 31 March 2025

2,375

6,276

8,651

NET BOOK VALUE

At 31 March 2025

988

1,188

2,176

At 31 March 2024

794

1,485

2,279

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

500,000

Revaluations

70,000

At 31 March 2025

570,000

NET BOOK VALUE

At 31 March 2025

570,000

At 31 March 2024

500,000

Fair value at 31 March 2025 is represented by:

£

Valuation in 2023

176,209

Valuation in 2024

(80,000

)

Valuation in 2025

70,000

Cost

403,791

570,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Taxation and social security

2,323

10,057

Other creditors

43,819

60,352

46,142

70,409