REGISTERED NUMBER: 07706477 (England and Wales)

Back On Track Clinic Ltd

Unaudited Financial Statements for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs V C Bennett

REGISTERED OFFICE:

Atlantic House

8 Bell Lane

Bellbrook Industrial Estate

Uckfield

East Sussex

TN22 1QL

REGISTERED NUMBER:

07706477 (England and Wales)

ACCOUNTANTS:

Swindells LLP

Chartered Accountants

Atlantic House

8 Bell Lane

Bellbrook Industrial Estate

Uckfield

East Sussex

TN22 1QL

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

813

950

813

950

CURRENT ASSETS

Debtors

6

15,649

13,053

Cash at bank

11,185

8,960

26,834

22,013

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

7

19,264

16,383

NET CURRENT ASSETS

7,570

5,630

TOTAL ASSETS LESS CURRENT LIABILITIES

8,383

6,580

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

8

(1,609

)

(6,357

)

PROVISIONS FOR LIABILITIES

(170

)

(197

)

NET ASSETS

6,604

26

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

6,603

25

SHAREHOLDERS' FUNDS

6,604

26

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 her 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 Profit and Loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 December 2025 and were signed by:

Mrs V C Bennett - Director

1.	STATUTORY INFORMATION

Back On Track 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 revenue, net of VAT, from commercial transactions under which the company supplies customers the goods and services that it is in business to provide and it is recognised when it obtains, through performance under contract, the right to consideration for those goods and services.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2012, 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 and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss account, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

9,174

AMORTISATION

At 1 April 2024

and 31 March 2025

9,174

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2024

2,337

2,858

1,170

6,365

Additions

-

-

150

150

At 31 March 2025

2,337

2,858

1,320

6,515

DEPRECIATION

At 1 April 2024

1,622

2,623

1,170

5,415

Charge for year

179

58

50

287

At 31 March 2025

1,801

2,681

1,220

5,702

NET BOOK VALUE

At 31 March 2025

536

177

100

813

At 31 March 2024

715

235

-

950

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

15,649

13,053

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,747

4,630

Taxation and social security

11,453

9,337

Other creditors

3,064

2,416

19,264

16,383

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

1,609

6,357

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1

10.	OTHER FINANCIAL COMMITMENTS

Total financial commitments which are not included in the balance sheet amount to £29,700 (2024 - £40,500).

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year the company made advances to a director totalling £5,216 (2024 - £14,163) and was repaid £5348 (2024 - £18,519). In addition, the company charged interest during the year at the beneficial rate of interest amounting to £28 (2024 - £nil). At the balance sheet date the director owed the company £7,884 (2024 - £7,987). The loan is unsecured, interest free and repayable on demand.

12.	RELATED PARTY DISCLOSURES

During the year, total dividends of £39,000 (2024 - £39,345) were paid to the director.