Delphi Wellness Clinic Ltd

Contents

Abridged Balance Sheet	1
Notes to the Unaudited Abridged Financial Statements	2 to 3

Delphi Wellness Clinic Ltd

(Registration number: 15465407)
Abridged Balance Sheet as at 28 February 2025

	Note	2025 £
Fixed assets
Tangible assets	4	7,418
Current assets
Stocks	5	180
Cash at bank and in hand		1,318
		1,498
Creditors: Amounts falling due within one year		(2,608)
Net current liabilities		(1,110)
Total assets less current liabilities		6,308
Creditors: Amounts falling due after more than one year		(43,250)
Net liabilities		(36,942)
Capital and reserves
Called up share capital		400
Profit and loss account		(37,342)
Total equity		(36,942)

For the financial period ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 30 October 2025 and signed on its behalf by:
 

Ms N Martin

Director

Delphi Wellness Clinic Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 4 February 2024 to 28 February 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Calyx House
South Road
Taunton
Somerset
TA1 3DU

These financial statements were authorised for issue by the Board on 30 October 2025.

2	Accounting policies

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Disclosure of long or short period

The accounting period reported on exceeds 12 months due to it being the first post incorporation period, subsequent periods will be 12 months in length.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Delphi Wellness Clinic Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 4 February 2024 to 28 February 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	15% reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 4.

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
Additions	8,727	8,727
At 28 February 2025	8,727	8,727
Depreciation
Charge for the period	1,309	1,309
At 28 February 2025	1,309	1,309
Carrying amount
At 28 February 2025	7,418	7,418

5

Stocks

	2025 £
Other inventories	180