Abbey Knee Clinic Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07280432

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		7,672		7,450
Investments	5		451,339		422,754

			459,011		430,204
CURRENT ASSETS
Debtors	6	37,184		29,780
Cash at bank and in hand		78,155		115,763

		115,339		145,543
Creditors: Amounts Falling Due Within One Year	7	(79,495 )		(87,664 )

NET CURRENT ASSETS (LIABILITIES)			35,844		57,879

TOTAL ASSETS LESS CURRENT LIABILITIES			494,855		488,083

Creditors: Amounts Falling Due After More Than One Year	8		-		(1,500 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	9		(439 )		(397 )

NET ASSETS			494,416		486,186

CAPITAL AND RESERVES
Called up share capital	11		6		5
Revaluation reserve	12		41,999		14,962
Profit and Loss Account			452,411		471,219

SHAREHOLDERS' FUNDS			494,416		486,186

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Abbey Knee Clinic Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit 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 directors acknowledge 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 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 AJ Anderson

Director

15/06/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Abbey Knee Clinic Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07280432 . The registered office is The Folly, 387 Fulwood Road, Ranmoor, Sheffield, S10 3GA.

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.

2.3. 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	nil
Fixtures & Fittings	15% straight line
Computer Equipment	25% straight line

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2025: 1)

4. Tangible Assets

	Land & Property
	Freehold	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	5,361	3,959	5,091	14,411
Additions	-	-	1,099	1,099

As at 31 March 2026	5,361	3,959	6,190	15,510

...CONTINUED

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Abbey Knee Clinic Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Depreciation
As at 1 April 2025	-	3,959	3,002	6,961
Provided during the period	-	-	877	877

As at 31 March 2026	-	3,959	3,879	7,838

Net Book Value
As at 31 March 2026	5,361	-	2,311	7,672

As at 1 April 2025	5,361	-	2,089	7,450

5. Investments

	Unlisted
	£
Cost or Valuation
As at 1 April 2025	422,754
Additions	1,548
Revaluations	27,037

As at 31 March 2026	451,339

Provision
As at 1 April 2025	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	451,339

As at 1 April 2025	422,754

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	35,704	28,374
Prepayments and accrued income	1,480	1,406

	37,184	29,780

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Bank loans and overdrafts	1,500	9,000
Corporation tax	64,639	71,953
Accruals and deferred income	1,944	3,052
Directors' loan accounts	11,412	3,659

	79,495	87,664

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Abbey Knee Clinic Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	-	1,500

9. Deferred Taxation

The provision for deferred tax is made up as follows:

	2026	2025
	£	£
Other timing differences	439	397

10. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 April 2025	397	397
Deferred taxation	42	42

Balance at 31 March 2026	439	439

Provision is made for the potential charge to tax that would arise should the company dispose of its fixed assets at the stated net book value to the extent that this is in excess of the tax written down value.

11. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	6	5

12. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 April 2025	14,962	471,219
Profit for the year and total comprehensive income	-	250,429

Dividends paid	-	(242,200)
Transfer from revaluation reserve	-	(27,037)
Transfer to/from Profit & Loss Account	27,037	-

As at 31 March 2026	41,999	452,411

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