CLAY PARTNERS LTD


Director	Dr Anthony Alvi-Bennett


Registered Address	4 The Crescent, Moor Lane
	Thornton
	Liverpool
	L23 4TA


Registered Number	15590765 (England and Wales)

Statement of Financial Position
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Intangible assets	3		177,066		-
Tangible assets	4		174,608		4,513
			351,674		4,513
Current assets
Debtors	5	17,212		18,183
Cash at bank and on hand		16,156		60,513
		33,368		78,696
Creditors amounts falling due within one year	6	(100,383)		(42,611)
Net current assets (liabilities)			(67,015)		36,085
Total assets less current liabilities			284,659		40,598
Creditors amounts falling due after one year	7		(159,387)		-
Net assets			125,272		40,598
Capital and reserves
Called up share capital			100		100
Profit and loss account			125,172		40,498
Shareholders' funds			125,272		40,598

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 19 May 2026, and are signed on its behalf by:

Dr Anthony Alvi-Bennett
Director
Registered Company No. 15590765

CLAY PARTNERS LTD

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

	Basis of preparation
	The financial statements have been prepared on the historical cost basis.

	Going concern
	The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.

Going concern

The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.

	Turnover policy
	The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

Employee benefits

Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

	Current taxation
	The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.

Current taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


		Reducing balance (%)
	Plant and machinery	20
	Office Equipment	20

2.	Average number of employees


		2026		2025
	Average number of employees during the year	2		2

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
Additions	177,066	177,066
At 31 March 26	177,066	177,066
Net book value
At 31 March 26	177,066	177,066
At 31 March 25	-	-

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 25	-	520	5,121	5,641
Additions	156,880	16,062	1,586	174,528
At 31 March 26	156,880	16,582	6,707	180,169
Depreciation and impairment
At 01 April 25	-	104	1,024	1,128
Charge for year	-	3,296	1,137	4,433
At 31 March 26	-	3,400	2,161	5,561
Net book value
At 31 March 26	156,880	13,182	4,546	174,608
At 31 March 25	-	416	4,097	4,513

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	17,212	18,183
Total	17,212	18,183

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	199	-
Bank borrowings and overdrafts	52,976	176
Taxation and social security	45,391	41,200
Accrued liabilities and deferred income	1,817	1,235
Total	100,383	42,611

7.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	159,387	-
Total	159,387	-

8.	Related party transactions
	During the year the directors made available a loan to the company of £48,015 (2025: £176). Interest has been charged on this balance at the UK market rate. The loan is repayable on demand.