Carters Green Clinic & Business Centre Ltd

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

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.

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

Page 4

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)

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