REGISTERED NUMBER: 04483999 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

THE BACK AND HEALTH CLINIC LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

D Brown

REGISTERED OFFICE:

Lower Ground Floor

28 Claremont Road

Surbiton

Surrey

KT6 4RF

REGISTERED NUMBER:

04483999 (England and Wales)

ACCOUNTANTS:

BDA Associates Limited

Chartered Accountants

Global House

1 Ashley Avenue

Epsom

Surrey

KT18 5AD

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

27,268

40,909

27,268

40,909

CURRENT ASSETS

Debtors

6

27,796

52,239

Cash at bank and in hand

95,059

50,279

122,855

102,518

CREDITORS

Amounts falling due within one year

7

87,386

133,678

NET CURRENT ASSETS/(LIABILITIES)

35,469

(31,160

)

TOTAL ASSETS LESS CURRENT LIABILITIES

62,737

9,749

CREDITORS

Amounts falling due after more than one year

8

30,000

38,225

NET ASSETS/(LIABILITIES)

32,737

(28,476

)

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

32,637

(28,576

)

SHAREHOLDERS' FUNDS

32,737

(28,476

)

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 director acknowledges his 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 director and authorised for issue on 26 September 2025 and were signed by:

D Brown - Director

1.	STATUTORY INFORMATION

The Back and 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.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2007, 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.

Plant and machinery

-

25% on reducing balance

Fixtures & equipment

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 10 (2024 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

50,000

AMORTISATION

At 1 April 2024

and 31 March 2025

50,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Fixtures

Computer

machinery

& equipment

equipment

Totals

£

£

£

£

COST

At 1 April 2024

89,059

73,470

79,106

241,635

Additions

-

804

2,907

3,711

At 31 March 2025

89,059

74,274

82,013

245,346

DEPRECIATION

At 1 April 2024

86,382

52,893

61,451

200,726

Charge for year

934

7,568

8,850

17,352

At 31 March 2025

87,316

60,461

70,301

218,078

NET BOOK VALUE

At 31 March 2025

1,743

13,813

11,712

27,268

At 31 March 2024

2,677

20,577

17,655

40,909

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

27,796

52,239

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

13,342

43,208

Taxation and social security

31,420

29,615

Other creditors

42,624

60,855

87,386

133,678

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

30,000

38,225

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary A

£1

100

100