The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

At the balance sheet date the company has net current liabilities of £127,957 (2024: £98,249) and net liabilities of £124,856 (2024: £90,274). The accounts have been drawn up on a going concern basis because the director, who is the company's main provider of business finance, has given an assurance that he will continue to support the business for a period of at least twelve months from the date the accounts are approved.

Turnover is measured at the fair value of the consideration received or receivable from the rendering of services.

Other intangible assets represents goodwill on the acquisition of a portfolio of clients from another clinic between 1 April 2019 and 31 March 2022. Goodwill amortisation was initially set at 10 years straight line but an impairment review carried out by the director on 31 March 2022 resulted in the estimated economic life of goodwill being reduced from 10 years to 5 years. The effect of this change is that goodwill was fully amortised by 31 March 2024. 

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases: