The Harding Clinic Ltd 11442425 false 2024-04-01 2025-03-31 2025-03-31 The principal activity of the company is medical services Digita Accounts Production Advanced 6.30.9574.0 true true 11442425 2024-04-01 2025-03-31 11442425 2025-03-31 11442425 core:RetainedEarningsAccumulatedLosses 2025-03-31 11442425 core:ShareCapital 2025-03-31 11442425 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 11442425 core:FurnitureFittingsToolsEquipment 2025-03-31 11442425 bus:SmallEntities 2024-04-01 2025-03-31 11442425 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 11442425 bus:FilletedAccounts 2024-04-01 2025-03-31 11442425 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 11442425 bus:RegisteredOffice 2024-04-01 2025-03-31 11442425 bus:Director1 2024-04-01 2025-03-31 11442425 bus:Director2 2024-04-01 2025-03-31 11442425 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 11442425 core:FurnitureFittingsToolsEquipment 2024-04-01 2025-03-31 11442425 core:OfficeEquipment 2024-04-01 2025-03-31 11442425 countries:EnglandWales 2024-04-01 2025-03-31 11442425 2024-03-31 11442425 core:FurnitureFittingsToolsEquipment 2024-03-31 11442425 2023-04-01 2024-03-31 11442425 2024-03-31 11442425 core:RetainedEarningsAccumulatedLosses 2024-03-31 11442425 core:ShareCapital 2024-03-31 11442425 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 11442425 core:FurnitureFittingsToolsEquipment 2024-03-31 iso4217:GBP xbrli:pure

Registration number: 11442425

The Harding Clinic Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2025

The Harding Clinic Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 5

The Harding Clinic Ltd

Company Information

Directors | Mrs C S H Harding Dr GJ Harding

Registered office | Oakmoore Court 11C Kingswood Road Hampton Lovett Droitwich Worcestershire WR9 0QH

Accountants | Ballards LLP Chartered Accountants Oakmoore Court 11C Kingswood Road Hampton Lovett Droitwich Worcestershire WR9 0QH

The Harding Clinic Ltd

(Registration number: 11442425)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 1,986 | 2,771
Current assets |  |  |
Cash at bank and in hand |  | 125,075 | 79,587
Creditors: Amounts falling due within one year | 5 | (36,601) | (16,694)
Net current assets |  | 88,474 | 62,893
Net assets |  | 90,460 | 65,664
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 90,360 | 65,564
Shareholders' funds |  | 90,460 | 65,664

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 5 November 2025 and signed on its behalf by:

......................................... Dr GJ Harding Director |  |

The Harding Clinic Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 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:
Oakmoore Court 11C Kingswood Road
Hampton Lovett
Droitwich
Worcestershire
WR9 0QH
Great Britain

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These 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 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.

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 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.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

The Harding Clinic Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

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.

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
Office equipment | 33.33% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

The Harding Clinic Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 April 2024 | 7,828 | 7,828
At 31 March 2025 | 7,828 | 7,828
Depreciation
At 1 April 2024 | 5,057 | 5,057
Charge for the year | 785 | 785
At 31 March 2025 | 5,842 | 5,842
Carrying amount
At 31 March 2025 | 1,986 | 1,986
At 31 March 2024 | 2,771 | 2,771

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 11,782 | 13,262
Accruals and deferred income | 1,450 | 1,386
Other creditors | 23,369 | 2,046
| 36,601 | 16,694