Company Registration No. 09476584 (England and Wales)
21D Clinical Limited
Unaudited accounts
for the year ended 31 March 2025
21D Clinical Limited
Unaudited accounts
Contents
21D Clinical Limited
Company Information
for the year ended 31 March 2025
Directors
J Garbett
Dr R Vijayanarayanan
Company Number
09476584 (England and Wales)
Registered Office
St. Andrews House
Kelvin Close
Birchwood
Warrington
Cheshire
WA3 7PB
England
Accountants
Multiply Accountancy Limited
71-75 Shelton Street
London
WC2H 9JQ
21D Clinical Limited
Statement of financial position
as at 31 March 2025
Intangible assets
351,383
258,172
Tangible assets
5,147,689
2,216,250
Inventories
514,419
45,570
Debtors
5,132,337
3,742,118
Cash at bank and in hand
1,862,514
1,437,006
Creditors: amounts falling due within one year
(6,831,160)
(3,500,594)
Net current assets
678,110
1,724,100
Total assets less current liabilities
6,177,182
4,198,522
Creditors: amounts falling due after more than one year
(4,581,525)
(1,667,570)
Provisions for liabilities
Deferred tax
(1,306,356)
(154,968)
Net assets
289,301
2,375,984
Called up share capital
100
100
Profit and loss account
289,201
2,375,884
Shareholders' funds
289,301
2,375,984
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 2 December 2025 and were signed on its behalf by
J Garbett
Director
Company Registration No. 09476584
21D Clinical Limited
Notes to the Accounts
for the year ended 31 March 2025
21D Clinical Limited is a private company, limited by shares, registered in England and Wales, registration number 09476584. The registered office is St. Andrews House, Kelvin Close, Birchwood, Warrington, Cheshire, WA3 7PB, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
During the year, the company reviewed its accounting policy for depreciation of certain fixed assets. The revised policy reflects updated assessments of the useful economic lives and residual values of those assets. The change has been applied prospectively from 1 April 2024. The effect of this change on the current year’s profit is not considered material.
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
8.33% straight line
Plant & machinery
8.33% straight line
Motor vehicles
8.33% straight line
Fixtures & fittings
20% straight line
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
21D Clinical Limited
Notes to the Accounts
for the year ended 31 March 2025
4
Intangible fixed assets
Goodwill
Other
Total
At 1 April 2024
200,000
229,569
429,569
Additions
-
166,997
166,997
At 31 March 2025
200,000
396,566
596,566
At 1 April 2024
140,000
31,397
171,397
Charge for the year
20,000
53,786
73,786
At 31 March 2025
160,000
85,183
245,183
At 31 March 2025
40,000
311,383
351,383
At 31 March 2024
60,000
198,172
258,172
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable
net assets. It is amortised to income statement over its estimated economic life of 10 years.
5
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 April 2024
1,328,976
948,187
25,000
193,780
2,495,943
Additions
1,552,601
1,385,428
-
417,855
3,355,884
At 31 March 2025
2,881,577
2,333,615
25,000
611,635
5,851,827
At 1 April 2024
149,826
84,909
17,091
27,867
279,693
Charge for the year
191,702
160,564
2,083
70,096
424,445
At 31 March 2025
341,528
245,473
19,174
97,963
704,138
At 31 March 2025
2,540,049
2,088,142
5,826
513,672
5,147,689
At 31 March 2024
1,179,150
863,278
7,909
165,913
2,216,250
Amounts falling due within one year
Trade debtors
660,425
573,933
Amounts due from group undertakings etc.
3,703,323
2,979,308
Accrued income and prepayments
239,492
164,291
Other debtors
529,097
24,586
21D Clinical Limited
Notes to the Accounts
for the year ended 31 March 2025
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
1,383,791
710,027
Trade creditors
326,884
230,222
Amounts owed to group undertakings and other participating interests
1,022,120
-
Taxes and social security
139,179
72,270
Deferred income
3,829,751
2,372,222
8
Creditors: amounts falling due after more than one year
2025
2024
Bank loans
4,581,525
1,667,570
9
Deferred taxation
2025
2024
Accelerated capital allowances
1,306,356
154,968
Provision at start of year
154,968
154,968
Charged to the profit and loss account
1,151,388
-
Provision at end of year
1,306,356
154,968
10
Operating lease commitments
2025
2024
At 31 March 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
399,792
78,092
Later than one year and not later than five years
1,285,187
463,313
Later than five years
452,989
516,000
11
Transactions with related parties
The company is exempt from the disclosure requirements of related party transactions with group undertakings.
The immediate parent company is 21D Holdings Limited. The ultimate parent company is 21D Group Holdings Limited.
The ultimate controlling party is Rajesh Vijayanarayanan.
21D Clinical Limited
Notes to the Accounts
for the year ended 31 March 2025
13
Post balance sheet events
Subsequent to the reporting period, a group company which was a debtor of the company at the balance sheet date was dissolved by voluntary strike-off.
14
Average number of employees
During the year the average number of employees was 39 (2024: 16).