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Registered number: 11188197
Carters Green Clinic & Business Centre Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2025
Dhillon Accountants Limited
Chartered Accountants
Office 1
21 Hatherton Street
Walsall
WS4 2LA
Carters Green Clinic & Business Centre Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Carters Green Clinic & Business Centre Ltd
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 11188197

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 542,511 |  | 624,354
Tangible Assets | 5 |  | 272,914 |  | 259,580
Investments | 6 |  | 2,233,702 |  | 2,233,702
|  |  | 3,049,127 |  | 3,117,636
CURRENT ASSETS
Stocks | 7 | 100,000 |  | 90,000 |
Debtors |  | 603,141 |  | 478,932 |
Cash at bank and in hand |  | 161,138 |  | 162,190 |
|  | 864,279 |  | 731,122 |
Creditors: Amounts Falling Due Within One Year |  | (1,725,995 ) |  | (1,525,206 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (861,716 ) |  | (794,084 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,187,411 |  | 2,323,552
Creditors: Amounts Falling Due After More Than One Year |  |  | (1,276,785 ) |  | (1,344,680 )
NET ASSETS |  |  | 910,626 |  | 978,872
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 910,526 |  | 978,772
SHAREHOLDERS' FUNDS |  |  | 910,626 |  | 978,872

Page 1
Page 2
Carters Green Clinic & Business Centre Ltd
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Dalwinder Chahal Director
09/01/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Carters Green Clinic & Business Centre Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Carters Green Clinic & Business Centre Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11188197 . The registered office is Office 1 , 20 Hatherton Street, Walsall, England, WS4 2LA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
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.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2021 and 2022, is being amortised evenly over its estimated useful life of ten years.
2.4. Tangible Fixed Assets and Depreciation
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:

Freehold | 1% on cost
Fixtures & Fittings | 15% on reducing balance
Computer Equipment | 15% on reducing balance

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
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Carters Green Clinic & Business Centre Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2024: 10)
10 10
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 May 2024 | 818,430
As at 30 April 2025 | 818,430
Amortisation
As at 1 May 2024 | 194,076
Provided during the period | 81,843
As at 30 April 2025 | 275,919
Net Book Value
As at 30 April 2025 | 542,511
As at 1 May 2024 | 624,354

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £
Cost
As at 1 May 2024 | 256,239 | 7,243 | 6,846 | 270,328
Additions | - | 19,775 | - | 19,775
As at 30 April 2025 | 256,239 | 27,018 | 6,846 | 290,103
Depreciation
As at 1 May 2024 | 7,687 | 1,531 | 1,530 | 10,748
Provided during the period | 2,563 | 3,081 | 797 | 6,441
As at 30 April 2025 | 10,250 | 4,612 | 2,327 | 17,189
Net Book Value
As at 30 April 2025 | 245,989 | 22,406 | 4,519 | 272,914
As at 1 May 2024 | 248,552 | 5,712 | 5,316 | 259,580

Page 4
Page 5
Carters Green Clinic & Business Centre Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
6. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 May 2024 | 2,233,702
As at 30 April 2025 | 2,233,702
Provision
As at 1 May 2024 | -
As at 30 April 2025 | -
Net Book Value
As at 30 April 2025 | 2,233,702
As at 1 May 2024 | 2,233,702

7. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 100,000 |  | 90,000

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100

9. Related Party Transactions
Included in other debtors are the balances due from the companies mentioned below as at 30 April 2025:
- Carters Green WB Properties Limited - £50,500 (2024 - £50,500)
- Pillpharm Limited - £22,870 (2024 - £17,470)
- TCP Properties Limited - £3,88,670 (2024 - £268,003)
- West Brom Lodge Limited - £8,888 (2024 - NIL)
- West Brom Lyng Limited - £4,654 (2024 - NIL)
Included in other creditors are the balances due to the companies mentioned below as at 30 April 2025:
- O'connor Pharmacies Limited - £365,416 (2024 - £367,410)
- TCP Pharma Limited - £363,619 (2024 - £260,341)
The all above loans are interest free and repayable on demand.
Mr Navdeep Chahal and Mr Dalwinder Chahal are the directors of above mentioned companies as at 30 April 2025.
Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
Page 5
Page 6
Carters Green Clinic & Business Centre Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
10. Ultimate Controlling Party
The company's ultimate controlling parties are Mr. Navdeep Chahal and Mr Dalwinder Chahal by virtue of their ownership of 100% of the issued share capital in the company.
Page 6