Registration number: 04972409

Alderbank Therapy Clinic Ltd

Contents

Company Information	1
Statement of Financial Position	2
Notes to the Unaudited Financial Statements	3 to 8

Alderbank Therapy Clinic Ltd

Company Information

Directors

Mr Lee Anthony Barker Mrs Victoria Anne Barker

Company secretary

Mrs Victoria Anne Barker

Registered office

132 Preston Road Grimsargh Preston Lancashire PR2 5JQ

Accountants

McDade Roberts Accountants Ltd Chartered Accountants316 Blackpool Road Preston Lancashire PR2 3AE

Alderbank Therapy Clinic Ltd

(Registration number: 04972409)
Statement of Financial Position as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	6,058	5,982
Current assets
Stocks	5	1,684	1,544
Debtors	6	2,939	4,164
Cash at bank and in hand		21,411	23,479
		26,034	29,187
Creditors: Amounts falling due within one year	7	(19,009)	(17,432)
Net current assets		7,025	11,755
Total assets less current liabilities		13,083	17,737
Provisions for liabilities		(1,514)	(1,495)
Net assets		11,569	16,242
Capital and reserves
Called up share capital	8	100	100
Retained earnings		11,469	16,142
Shareholders' funds		11,569	16,242

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 16 April 2026 and signed on its behalf by:
 

......................................... Mrs Victoria Anne Barker Company secretary and director

Alderbank Therapy Clinic Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
132 Preston Road
Grimsargh
Preston
Lancashire
PR2 5JQ

These financial statements were authorised for issue by the Board on 16 April 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Alderbank Therapy Clinic Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025 (continued)

2	Accounting policies (continued)

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	15% on reducing balance
Fixtures and fittings	15% on reducing balance
Computer equipment	Computer equipment

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Alderbank Therapy Clinic Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025 (continued)

2	Accounting policies (continued)

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Defined benefit pension obligation

Typically defined benefit plans define an amount of pension benefit that an employee will receive on retirement, usually dependent on one or more factors such as age, years of service and compensation.

The liability recognised in the statement of financial position in respect of defined benefit pension plans is the present value of the defined benefit obligation at the reporting date minus the fair value of plan assets. The defined benefit obligation is measured using the projected unit credit method. The present value of the defined benefit obligation is determined by discounting the estimated future payments by reference to market yields at the reporting date on high-quality corporate bonds that are denominated in the currency in which the benefits will be paid, and that have terms to maturity approximating to the terms of the related pension liability.

Actuarial gains and losses are charged or credited to other comprehensive income in the period in which they arise.

Alderbank Therapy Clinic Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025 (continued)

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 4).

Alderbank Therapy Clinic Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025 (continued)

4	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Office equipment £	Total £
Cost or valuation
At 1 December 2024	4,733	17,695	8,233	30,661
Additions	1,146	-	-	1,146
At 30 November 2025	5,879	17,695	8,233	31,807
Depreciation
At 1 December 2024	3,992	14,544	6,143	24,679
Charge for the year	283	473	314	1,070
At 30 November 2025	4,275	15,017	6,457	25,749
Carrying amount
At 30 November 2025	1,604	2,678	1,776	6,058
At 30 November 2024	741	3,151	2,090	5,982

5

Stocks

	2025 £	2024 £
Work in progress	216	45
Other inventories	1,468	1,499
	1,684	1,544

6

Debtors

Current	2025 £	2024 £
Trade debtors	1,974	3,225
Prepayments	965	939
	2,939	4,164

7

Creditors

Creditors: amounts falling due within one year

Alderbank Therapy Clinic Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025 (continued)

7	Creditors (continued)

	2025 £	2024 £
Due within one year
Trade creditors	164	51
Taxation and social security	13,978	14,895
Accruals and deferred income	1,331	1,142
Other creditors	3,536	1,344
	19,009	17,432

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
ORDINARY of £1 each	100	100	100	100