Tor View Clinical Rooms Ltd

Contents

Statement of Financial Position	1 to 2
Notes to the Unaudited Financial Statements	3 to 7

Tor View Clinical Rooms Ltd

(Registration number: 15579684)
Statement of Financial Position as at 31 August 2025

	Note	2025 £
Fixed assets
Tangible assets	4	872,060
Current assets
Debtors	5	100
Cash at bank and in hand		4,594
		4,694
Creditors: Amounts falling due within one year	6	(74,113)
Net current liabilities		(69,419)
Total assets less current liabilities		802,641
Creditors: Amounts falling due after more than one year	6	(802,541)
Net assets		100
Capital and reserves
Called up share capital		100
Shareholders' funds		100

For the financial period ending 31 August 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 period 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 and 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 Statement of Comprehensive Income.

Approved and authorised by the Board on 15 December 2025 and signed on its behalf by:
 

Tor View Clinical Rooms Ltd

(Registration number: 15579684)
Statement of Financial Position as at 31 August 2025 (continued)

Mr S Gundry Director

Mrs S Gundry Director

Approved and authorised by the Board on 15 December 2025 and signed on its behalf by:
 

......................................... Mr S Gundry Director

......................................... Mrs S Gundry Director

Tor View Clinical Rooms Ltd

Notes to the Unaudited Financial Statements for the Period from 20 March 2024 to 31 August 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:
C/O Westcotts (Sw) LLP
Plym House, 3 Longbridge Road
Mash Mills
Plymouth
Devon
PL6 8LT

Principal activity

The principal activity of the company is that of letting property.

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.

The financial statements are prepared in sterling which is the functional currency of the entity.

Tor View Clinical Rooms Ltd

Notes to the Unaudited Financial Statements for the Period from 20 March 2024 to 31 August 2025 (continued)

2	Accounting policies (continued)

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the statement of financial position 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
Investment property	Not depreciated

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and in hand, demand deposits with banks, 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. In the statement of financial position, bank overdrafts are shown within borrowing or current liabilities

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the statement of comprehensive income over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Tor View Clinical Rooms Ltd

Notes to the Unaudited Financial Statements for the Period from 20 March 2024 to 31 August 2025 (continued)

3	Staff numbers

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

Tor View Clinical Rooms Ltd

Notes to the Unaudited Financial Statements for the Period from 20 March 2024 to 31 August 2025 (continued)

4	Tangible assets

	Investment property £	Total £
Cost or valuation
Additions	872,060	872,060
At 31 August 2025	872,060	872,060
Carrying amount
At 31 August 2025	872,060	872,060

5

Debtors

	2025 £
Other debtors	100
	100

6

Creditors

Creditors: amounts falling due within one year

	2025 £
Loans and borrowings	46,805
Trade creditors	6,547
Amounts owed to group undertakings	18,961
Accruals and deferred income	1,800
	74,113

Included within loans and borrowings above is a mortgage that is secured by a fixed charge over the company's investment property.

Creditors: amounts falling due after more than one year

	2025 £
Loans and borrowings	802,541

Included within loans and borrowings above is a mortgage that is secured by a fixed charge over the companies investment property.

Tor View Clinical Rooms Ltd

Notes to the Unaudited Financial Statements for the Period from 20 March 2024 to 31 August 2025 (continued)

7

Reserves

Profit and loss account:

This reserve records retained earnings and accumulated losses.