1 July 2024 v2025.75.2 limited_company_frs_102_section_1a_v1_1_3 companies_house Software false true true true No description of principal activity false true xbrli:pure xbrli:shares iso4217:GBP 03013015 2024-07-01 2025-06-30 03013015 2025-06-30 03013015 2024-06-30 03013015 core:WithinOneYear 2025-06-30 03013015 core:WithinOneYear 2024-06-30 03013015 core:ShareCapital 2025-06-30 03013015 core:ShareCapital 2024-06-30 03013015 core:RetainedEarningsAccumulatedLosses 2025-06-30 03013015 core:RetainedEarningsAccumulatedLosses 2024-06-30 03013015 bus:Director1 2024-07-01 2025-06-30 03013015 bus:RegisteredOffice 2024-07-01 2025-06-30 03013015 core:NetGoodwill 2024-07-01 2025-06-30 03013015 core:Goodwill 2024-07-01 2025-06-30 03013015 core:PlantMachinery 2024-07-01 2025-06-30 03013015 2023-07-01 2024-06-30 03013015 core:NetGoodwill 2025-06-30 03013015 core:NetGoodwill 2024-06-30 03013015 core:PlantMachinery 2025-06-30 03013015 core:PlantMachinery 2024-06-30 03013015 core:CostValuation 2024-07-01 03013015 core:CostValuation 2025-06-30 03013015 1 2024-07-01 2025-06-30 03013015 countries:EnglandWales 2024-07-01 2025-06-30 03013015 bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 03013015 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 03013015 bus:SmallEntities 2024-07-01 2025-06-30 03013015 bus:FullAccounts 2024-07-01 2025-06-30
Company registration number:
03013015
Optimal Health Clinics Ltd
Unaudited Filleted Financial Statements for the year ended
30 June 2025
Optimal Health Clinics Ltd
Statement of Financial Position
30 June 2025

|  | 2025 | 2024
--- | --- | --- | ---
| Note | £ | £
Fixed assets |  |  |  |  |
Intangible assets | 5 | 1 |  | 1 |
Tangible assets | 6 | 1 |  | 1 |
Investments | 7 | 2 |  | 2 |
|  | 4 |  | 4 |
Current assets |  |  |  |  |
Debtors | 8 | 19,258 |  | 19,214 |
Creditors: amounts falling due within one year | 9 | (576 | ) | (552 | )
Net current assets |  | 18,682 |  | 18,662 |
Total assets less current liabilities |  | 18,686 |  | 18,666 |
Capital and reserves |  |  |  |  |
Called up share capital |  | 2 |  | 2 |
Profit and loss account |  | 18,684 |  | 18,664 |
Shareholders funds |  | 18,686 |  | 18,666 |

For the year ending
30 June 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 financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
18 July 2025
, and are signed on behalf of the board by:

M Perring
Director

Company registration number:
03013015
Optimal Health Clinics Ltd
Notes to the Financial Statements
Year ended
30 June 2025

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Boundary House
,
3 Pipers Lane
,
Northchapel, Petworth
,
West Sussex
,
GU28 9JA
, United Kingdom.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Goodwill

Purchased goodwill arises on business acquisitions and represents the difference between the cost of acquisition and the fair values of the identifiable assets and liabilities acquired.
Goodwill is initially recorded at cost, and is subsequently stated at cost less any accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over the useful economic life of the asset. Where a reliable estimate of the useful life of goodwill cannot be made, the life is presumed not to exceed five years.

## Intangible assets

Intangible assets are initially measured at cost and are subsequently measured at cost less any accumulated amortisation and accumulated impairment losses or at a revalued amount. However, Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
Any intangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Goodwill | Amortised to £1

## Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Plant and machinery | 25% reducing balance basis

## Fixed asset investments

Investments in subsidiaries, associates and joint ventures accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.
Investments in subsidiaries, associates and joint ventures accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income or profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.
Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
Other fixed asset investments which are listed are measured at fair value with changes in fair value being recognised in profit or loss.
All other Investments held as fixed assets are initially recorded at cost, and are subsequently stated at cost less any accumulated impairment losses.

## Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

## 4 Average number of employees

The average number of persons employed by the company during the year was
2
(2024:
2.00
).

## 5 Intangible assets

| Goodwill
--- | ---
| £
Cost |  |
At 1 July 2024 and 30 June 2025 | 1,200 |
Amortisation |  |
At 1 July 2024 and 30 June 2025 | 1,199 |
Carrying amount |  |
At 30 June 2025 | 1 |
At 30 June 2024 | 1 |

## 6 Tangible assets

| Plant and machinery etc.
--- | ---
| £
Cost |  |
At 1 July 2024 and 30 June 2025 | 15,278 |
Depreciation |  |
At 1 July 2024 and 30 June 2025 | 15,277 |
Carrying amount |  |
At 30 June 2025 | 1 |
At 30 June 2024 | 1 |

## 7 Investments

| Shares in group undertakings and participating interests
--- | ---
| £
Cost |  |
At 1 July 2024 | 2 |
At 30 June 2025 | 2 |
Impairment |  |
At 1 July 2024 and 30 June 2025 | - |
Carrying amount |  |
At 30 June 2025 | 2 |
At 30 June 2024 | 2 |

## 8 Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 19,258 |  | 19,214 |

## 9 Creditors: amounts falling due within one year

| 2025 | 2024
--- | --- | ---
| £ | £
Other creditors | 576 |  | 552 |