General Information
Clinic Appointments Limited is a private company, limited by shares, registered in England and Wales, registration number 05575909, registration address Merlin House, Brunel Road, Theale, Reading, Berkshire, RG7 4AB.
The presentation currency is £ sterling.
| 1. |
Accounting policies
Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern
The accounts are prepared on a going concern basis. The use of the going concern basis of accounting is appropriate because there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Income is recognised when the company obtains the right to consideration.
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year and and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives of 5 years. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Tangible fixed assets
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer equipment - 33.33% Straight line method
At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount and an impairment loss is recognised immediately in profit or loss.
If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.
Debtors
Short term debtors are measured at transaction price less any impairment. Loans receivable are measured at initially at fair value, net of transaction costs, and are measured subsequently at amortised costs using the effective interest method.
Creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans are measured initially at fair value, net of transaction costs, and are subsequently measured at amortised costs using the effective interest method.
|
| 2. |
Average number of employees
Average number of employees during the year was 3 (2025 : 3).
|
| 3. |
Intangible fixed assets
| Cost |
Other |
|
Total |
| |
£ |
|
£ |
| At 01 April 2025 |
10,117 |
|
10,117 |
| Additions |
- |
|
- |
| Disposals |
- |
|
- |
| At 31 March 2026 |
10,117 |
|
10,117 |
| Amortisation |
| At 01 April 2025 |
10,117 |
|
10,117 |
| Charge for year |
- |
|
- |
| On disposals |
- |
|
- |
| At 31 March 2026 |
10,117 |
|
10,117 |
| Net book values |
| At 31 March 2026 |
- |
|
- |
| At 31 March 2025 |
- |
|
- |
|
| 4. |
Tangible fixed assets
| Cost or valuation |
Computer Equipment |
|
Total |
| |
£ |
|
£ |
| At 01 April 2025 |
- |
|
- |
| Additions |
767 |
|
767 |
| Disposals |
- |
|
- |
| At 31 March 2026 |
767 |
|
767 |
| Depreciation |
| At 01 April 2025 |
- |
|
- |
| Charge for year |
255 |
|
255 |
| On disposals |
- |
|
- |
| At 31 March 2026 |
255 |
|
255 |
| Net book values |
| Closing balance as at 31 March 2026 |
512 |
|
512 |
| Opening balance as at 01 April 2025 |
- |
|
- |
|
| 5. |
Debtors: amounts falling due within one year
|
2026
£ |
|
2025
£ |
| Trade Debtors |
4,800 |
|
4,800 |
| Prepayments & Accrued Income |
16,552 |
|
10,332 |
|
21,352 |
|
15,132 |
|
| 6. |
Creditors: amount falling due within one year
|
2026
£ |
|
2025
£ |
| Trade Creditors |
1,740 |
|
2,466 |
| Bank Loans & Overdrafts |
3,334 |
|
10,000 |
| Corporation Tax |
0 |
|
1,174 |
| PAYE & Social Security |
979 |
|
1,377 |
| Accrued Expenses |
3,833 |
|
2,364 |
| VAT |
10,036 |
|
10,051 |
|
19,922 |
|
27,432 |
|
| 7. |
Creditors: amount falling due after more than one year
|
2026
£ |
|
2025
£ |
| Bank Loans & Overdrafts |
0 |
|
3,333 |
|
0 |
|
3,333 |
|
2
|