IRIS Accounts Production v25.3.0.601 09739993 Board of Directors 1.4.24 31.3.25 31.3.25 0 false true false false true false Ordinary "A" 1.00000 Ordinary "B" 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09739993 2024-03-31 09739993 2025-03-31 09739993 2024-04-01 2025-03-31 09739993 2023-03-31 09739993 2023-04-01 2024-03-31 09739993 2024-03-31 09739993 ns15:EnglandWales 2024-04-01 2025-03-31 09739993 ns14:PoundSterling 2024-04-01 2025-03-31 09739993 ns10:Director1 2024-04-01 2025-03-31 09739993 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09739993 ns10:SmallEntities 2024-04-01 2025-03-31 09739993 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09739993 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 09739993 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09739993 ns10:FullAccounts 2024-04-01 2025-03-31 09739993 ns10:OrdinaryShareClass1 2024-04-01 2025-03-31 09739993 ns10:OrdinaryShareClass2 2024-04-01 2025-03-31 09739993 ns10:Director2 2024-04-01 2025-03-31 09739993 ns10:RegisteredOffice 2024-04-01 2025-03-31 09739993 ns5:CurrentFinancialInstruments 2025-03-31 09739993 ns5:CurrentFinancialInstruments 2024-03-31 09739993 ns5:ShareCapital 2025-03-31 09739993 ns5:ShareCapital 2024-03-31 09739993 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 09739993 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 09739993 ns5:ComputerEquipment 2024-04-01 2025-03-31 09739993 ns5:ComputerEquipment 2024-03-31 09739993 ns5:ComputerEquipment 2025-03-31 09739993 ns5:ComputerEquipment 2024-03-31 09739993 ns5:CostValuation 2024-03-31 09739993 ns5:AdditionsToInvestments 2025-03-31 09739993 ns5:CostValuation 2025-03-31 09739993 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 09739993 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 09739993 ns10:OrdinaryShareClass1 2025-03-31 09739993 ns10:OrdinaryShareClass2 2025-03-31

REGISTERED NUMBER: 09739993 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

HAND WRIST AND ELBOW CLINIC LTD

HAND WRIST AND ELBOW CLINIC LTD (REGISTERED NUMBER: 09739993) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| HAND WRIST AND ELBOW CLINIC LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTORS: | Dr R Amirfeyz

| Mrs M Mostafavi Kashani

| REGISTERED OFFICE: | Clarence Street Chambers

| 32 Clarence Street

| Southend-on-Sea

| Essex

| SS1 1BD

| BUSINESS ADDRESS: | 7A The Hill

| Almondsbury

| Bristol

| Gloucestershire

| BS32 4AE

| REGISTERED NUMBER: | 09739993 (England and Wales)

| ACCOUNTANTS: | A.R. Lee & Co.

| Chartered Accountants

| Clarence Street Chambers

| 32 Clarence Street

| Southend-on-Sea

| Essex

| SS1 1BD

HAND WRIST AND ELBOW CLINIC LTD (REGISTERED NUMBER: 09739993) |

BALANCE SHEET

31 MARCH 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 3,685 |  | 2,895 |  |

Investments | 5 | 179,275 |  | 32,000 |  |

182,960 |  | 34,895 |  |

CURRENT ASSETS

Debtors | 6 | 58,225 |  | 33,702 |  |

Cash at bank | 143,079 |  | 133,297 |  |

201,304 |  | 166,999 |  |

CREDITORS

Amounts falling due within one year | 7 | 121,349 |  | 74,468 |  |

NET CURRENT ASSETS | 79,955 |  | 92,531 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 262,915 |  | 127,426 |  |

PROVISIONS FOR LIABILITIES | 921 |  | 724 |  |

NET ASSETS | 261,994 |  | 126,702 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 100 |  | 100 |  |

Retained earnings | 261,894 |  | 126,602 |  |

SHAREHOLDERS' FUNDS | 261,994 |  | 126,702 |  |

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.

HAND WRIST AND ELBOW CLINIC LTD (REGISTERED NUMBER: 09739993) |

BALANCE SHEET - continued

31 MARCH 2025

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 Board of Directors and authorised for issue on 3 November 2025 and were signed on its behalf by:

Dr R Amirfeyz - Director

HAND WRIST AND ELBOW CLINIC LTD (REGISTERED NUMBER: 09739993) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Hand Wrist And Elbow 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Turnover

| Turnover represents invoiced sales of services.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Computer equipment | - | 33% on cost

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - NIL ) .

4. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 April 2024 | 4,746 |  |

| Additions | 3,992 |  |

| Disposals | (1,676 | ) |

| At 31 March 2025 | 7,062 |  |

| DEPRECIATION

| At 1 April 2024 | 1,851 |  |

| Charge for year | 2,354 |  |

| Eliminated on disposal | (828 | ) |

| At 31 March 2025 | 3,377 |  |

| NET BOOK VALUE

| At 31 March 2025 | 3,685 |  |

| At 31 March 2024 | 2,895 |  |

HAND WRIST AND ELBOW CLINIC LTD (REGISTERED NUMBER: 09739993) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1 April 2024 | 32,000 |  |

| Additions | 147,275 |  |

| At 31 March 2025 | 179,275 |  |

| NET BOOK VALUE

| At 31 March 2025 | 179,275 |  |

| At 31 March 2024 | 32,000 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade debtors | 58,225 |  | 33,647 |  |

| Other debtors | - |  | 55 |  |

58,225 |  | 33,702 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Taxation and social security | 113,700 |  | 68,662 |  |

| Other creditors | 7,649 |  | 5,806 |  |

121,349 |  | 74,468 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.3.25 |  | 31.3.24

| value: | £ | £ |

| 50 | Ordinary "A" | £1 | 50 |  | 50 |  |

| 50 | Ordinary "B" | £1 | 50 |  | 50 |  |

100 |  | 100 |  |