CENTRE FOR INTEGRATED AND FUNCTIONAL MEDICINE LIMITED

Company Registration Number:
10206694 (England and Wales)

Unaudited statutory accounts for the year ended 28 February 2025

Period of accounts

Start date: 1 March 2024

End date: 28 February 2025

CENTRE FOR INTEGRATED AND FUNCTIONAL MEDICINE LIMITED

Contents of the Financial Statements

for the Period Ended 28 February 2025

Profit and loss
Balance sheet
Additional notes
Balance sheet notes

CENTRE FOR INTEGRATED AND FUNCTIONAL MEDICINE LIMITED

Profit And Loss Account

for the Period Ended 28 February 2025

2025 2024


£
£
Turnover: 650,000 550,000
Cost of sales: ( 150,000 ) ( 150,000 )
Gross profit(or loss): 500,000 400,000
Distribution costs: ( 250,000 ) ( 150,000 )
Administrative expenses: ( 170,000 ) ( 180,000 )
Other operating income: 30,000 10,000
Operating profit(or loss): 110,000 80,000
Interest payable and similar charges: ( 50,000 ) ( 60,000 )
Profit(or loss) before tax: 60,000 20,000
Tax: ( 4,400 )
Profit(or loss) for the financial year: 60,000 15,600

CENTRE FOR INTEGRATED AND FUNCTIONAL MEDICINE LIMITED

Balance sheet

As at 28 February 2025

Notes 2025 2024


£
£
Called up share capital not paid: 80,000 50,000
Fixed assets
Intangible assets: 3 128,000 30,000
Tangible assets: 4 126,000 20,000
Investments: 5 160,000 30,000
Total fixed assets: 414,000 80,000
Current assets
Stocks: 6 50,000 50,000
Debtors: 7 100,000 50,000
Cash at bank and in hand: 30,000 30,000
Investments: 8 150,000 20,000
Total current assets: 330,000 150,000
Prepayments and accrued income: 60,000 60,000
Creditors: amounts falling due within one year: 9 ( 60,000 ) ( 60,000 )
Net current assets (liabilities): 330,000 150,000
Total assets less current liabilities: 824,000 280,000
Creditors: amounts falling due after more than one year: 10 ( 21,000 ) ( 80,000 )
Provision for liabilities: ( 50,000 ) ( 69,000 )
Accruals and deferred income: ( 8,000 ) 0
Total net assets (liabilities): 745,000 131,000
Capital and reserves
Called up share capital: 363,000 71,000
Share premium account: 115,000 12,000
Other reserves: 152,000 22,000
Profit and loss account: 115,000 26,000
Total Shareholders' funds: 745,000 131,000

The notes form part of these financial statements

CENTRE FOR INTEGRATED AND FUNCTIONAL MEDICINE LIMITED

Balance sheet statements

For the year ending 28 February 2025 the company was entitled to exemption 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.

This report was approved by the board of directors on 1 December 2025
and signed on behalf of the board by:

Name: DR BISHNU UPADHAYA
Status: Director

The notes form part of these financial statements

CENTRE FOR INTEGRATED AND FUNCTIONAL MEDICINE LIMITED

Notes to the Financial Statements

for the Period Ended 28 February 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Basis of recognition: Turnover represents the total value (excluding VAT) of goods supplied and services rendered in the ordinary course of the company’s activities during the year. Goods: Revenue from the sale of goods is recognised when control of the goods passes to the customer, usually on delivery or dispatch, and when the significant risks and rewards of ownership have transferred. Services: Income from services is recognised in the profit and loss account when the service has been performed, and the company has a right to consideration for work completed to date. Long-term or staged contracts (if applicable): Revenue is recognised according to the stage of completion, based on work performed up to the balance sheet date, provided that the outcome of the contract can be reliably estimated. Deferred income: Payments received in advance of goods or services being delivered are carried forward as deferred income and recognised in turnover when the related goods or services are provided.

    Tangible fixed assets depreciation policy

    Tangible Fixed Assets – Depreciation Policy Recognition: Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation basis: Depreciation is provided to write off the cost of tangible fixed assets less their estimated residual values over their expected useful lives on a straight-line basis. Land: Not depreciated. Buildings: Depreciated over their estimated useful lives (typically 25–50 years). Plant & machinery: 10–20% per annum. Fixtures & fittings: 10–15% per annum. Office equipment & IT: 25–33% per annum. Motor vehicles: 20–25% per annum. Review: Residual values and useful lives are reviewed annually and adjusted where necessary. Disposals: Gains and losses on disposals are recognised in the profit and loss account, being the difference between the disposal proceeds and the carrying amount.

    Intangible fixed assets amortisation policy

    eview: Residual values and useful lives are reviewed annually and adjusted where necessary. Disposals: Gains and losses on disposals are recognised in the profit and loss account, being the difference between the disposal proceeds and the carrying amount.

CENTRE FOR INTEGRATED AND FUNCTIONAL MEDICINE LIMITED

Notes to the Financial Statements

for the Period Ended 28 February 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 36 26

CENTRE FOR INTEGRATED AND FUNCTIONAL MEDICINE LIMITED

Notes to the Financial Statements

for the Period Ended 28 February 2025

3. Intangible assets

Goodwill Other Total
Cost £ £ £
At 1 March 2024 30,000 30,000
Additions 130,000 130,000
Disposals
Revaluations
Transfers
At 28 February 2025 160,000 160,000
Amortisation
At 1 March 2024 0 0
Charge for year 32,000 32,000
On disposals
Other adjustments
At 28 February 2025 32,000 32,000
Net book value
At 28 February 2025 128,000 128,000
At 29 February 2024 30,000 30,000

CENTRE FOR INTEGRATED AND FUNCTIONAL MEDICINE LIMITED

Notes to the Financial Statements

for the Period Ended 28 February 2025

4. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 March 2024 0 20,000 0 20,000
Additions 50,000 36,000 20,000 106,000
Disposals
Revaluations
Transfers
At 28 February 2025 50,000 56,000 20,000 126,000
Depreciation
At 1 March 2024
Charge for year
On disposals
Other adjustments
At 28 February 2025
Net book value
At 28 February 2025 50,000 56,000 20,000 126,000
At 29 February 2024 0 20,000 0 20,000

CENTRE FOR INTEGRATED AND FUNCTIONAL MEDICINE LIMITED

Notes to the Financial Statements

for the Period Ended 28 February 2025

5. Fixed assets investments note

Fixed Asset Investments Note: The company holds long-term investments that are intended to be retained for the continuing expansion and strategic development of its business model. These assets are measured at historical cost less impairment, in accordance with applicable accounting standards (FRS 102 / UK GAAP). Accounting Policy Fixed asset investments are recognised at cost at the date of acquisition. Where indicators of impairment exist, the carrying value is assessed and written down to recoverable amount. Any gains or losses on disposal are recognised in the Statement of Comprehensive Income.

CENTRE FOR INTEGRATED AND FUNCTIONAL MEDICINE LIMITED

Notes to the Financial Statements

for the Period Ended 28 February 2025

6. Stocks

2025 2024
£ £
Stocks 50,000 50,000
Total 50,000 50,000

CENTRE FOR INTEGRATED AND FUNCTIONAL MEDICINE LIMITED

Notes to the Financial Statements

for the Period Ended 28 February 2025

7. Debtors

2025 2024
£ £
Trade debtors 60,000 25,000
Prepayments and accrued income 40,000 25,000
Other debtors 0 0
Total 100,000 50,000
Debtors due after more than one year: 60,000 60,000

CENTRE FOR INTEGRATED AND FUNCTIONAL MEDICINE LIMITED

Notes to the Financial Statements

for the Period Ended 28 February 2025

8. Current assets investments note

Fixed assets are recorded at historical cost, including purchase price and all costs directly attributable to bringing the asset into operational use. Depreciation is charged on a systematic basis over the assets’ expected useful life. Assets are reviewed for impairment at each reporting date.

CENTRE FOR INTEGRATED AND FUNCTIONAL MEDICINE LIMITED

Notes to the Financial Statements

for the Period Ended 28 February 2025

9. Creditors: amounts falling due within one year note

2025 2024
£ £
Bank loans and overdrafts 20,000 20,000
Amounts due under finance leases and hire purchase contracts 20,000 20,000
Trade creditors 20,000 20,000
Total 60,000 60,000

CENTRE FOR INTEGRATED AND FUNCTIONAL MEDICINE LIMITED

Notes to the Financial Statements

for the Period Ended 28 February 2025

10. Creditors: amounts falling due after more than one year note

2025 2024
£ £
Bank loans and overdrafts 4,000 20,000
Amounts due under finance leases and hire purchase contracts 15,000 40,000
Other creditors 2,000 20,000
Total 21,000 80,000

CENTRE FOR INTEGRATED AND FUNCTIONAL MEDICINE LIMITED

Notes to the Financial Statements

for the Period Ended 28 February 2025

11. Financial Commitments

Our financial Commitments Note discloses future payments or obligations that the company is legally committed to make, but which do not yet qualify as liabilities on the balance sheet at the reporting date. It tells readers (directors, auditors, Companies House, HMRC) about future costs the business must pay, even though the money has not been spent yet.