REGISTERED NUMBER: 09739993 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

HAND WRIST AND ELBOW CLINIC LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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.

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

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

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