REGISTERED NUMBER: 09622239 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Clinic 360 Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M J Yacoub

Mrs Z Yacoub

REGISTERED OFFICE:

Delmon House

36-38 Church Road

Burgess Hill

West Sussex

RH15 9AE

REGISTERED NUMBER:

09622239 (England and Wales)

ACCOUNTANTS:

Sigma Partners

Delmon House

36-38 Church Road

Burgess Hill

West Sussex

RH15 9AE

FIXED ASSETS

Intangible assets

4

33,250

38,000

Tangible assets

5

1,054

1,406

Investments

6

77,657

77,657

111,961

117,063

CURRENT ASSETS

Debtors

7

18,319

11,817

Cash at bank and in hand

348

118

18,667

11,935

CREDITORS

Amounts falling due within one year

8

34,773

11,191

NET CURRENT (LIABILITIES)/ASSETS

(16,106

)

744

TOTAL ASSETS LESS CURRENT LIABILITIES

95,855

117,807

PROVISIONS FOR LIABILITIES

264

267

NET ASSETS

95,591

117,540

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

95,491

117,440

SHAREHOLDERS' FUNDS

95,591

117,540

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 10 November 2025 and were signed on its behalf by:

Mr M J Yacoub - Director

1.	STATUTORY INFORMATION

Clinic 360 Limited 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2023, 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

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

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.

Going concern

Although the balance sheet shows a net current liabilities position, the accounts have been prepared on a going concern basis. The director and his related companies will provide financial support as necessary.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

47,500

AMORTISATION

At 1 April 2024

9,500

Charge for year

4,750

At 31 March 2025

14,250

NET BOOK VALUE

At 31 March 2025

33,250

At 31 March 2024

38,000

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 April 2024

and 31 March 2025

2,500

DEPRECIATION

At 1 April 2024

1,094

Charge for year

352

At 31 March 2025

1,446

NET BOOK VALUE

At 31 March 2025

1,054

At 31 March 2024

1,406

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

and 31 March 2025

77,657

NET BOOK VALUE

At 31 March 2025

77,657

At 31 March 2024

77,657

The company's investments at the Statement of Financial Position date in the share capital of companies include the following:

Physio Plus (Eastbourne) Limited

Registered office: Delmon House, 36-38 Church Road, Burgess Hill, West Sussex, RH15 9AE

Nature of business: Physio & chiropractic services

%

Class of shares:

holding

Ordinary

100.00

31.3.25

31.3.24

£

£

Aggregate capital and reserves

202,439

267,104

Profit for the year

10,335

65,335

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Amounts owed by group undertakings

17,019

10,517

Other debtors

1,300

1,300

18,319

11,817

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Taxation and social security

-

2,144

Other creditors

34,773

9,047

34,773

11,191

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.3.25

31.3.24

£

£

Within one year

12,900

9,620

Between one and five years

31,175

32,868

44,075

42,488

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr M J Yacoub.