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Registered number: 11144484
The Guildford Hip and Knee Clinic Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2026
Sharpe Medical Accounting Ltd
The Guildford Hip and Knee Clinic Ltd
Contents
Contents

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

Page 1
The Guildford Hip and Knee Clinic Ltd
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 11144484

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 6,476 |  | 9,856
Tangible Assets | 5 |  | 5,087 |  | 11,059
Investments | 6 |  | 213,865 |  | 172,033
|  |  | 225,428 |  | 192,948
CURRENT ASSETS
Debtors | 7 | 7,976 |  | 6,361 |
Cash at bank and in hand |  | 273,457 |  | 339,900 |
|  | 281,433 |  | 346,261 |
Creditors: Amounts Falling Due Within One Year | 8 | (36,440 ) |  | (157,525 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 244,993 |  | 188,736
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 470,421 |  | 381,684
NET ASSETS |  |  | 470,421 |  | 381,684
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 470,321 |  | 381,584
SHAREHOLDERS' FUNDS |  |  | 470,421 |  | 381,684

Page 1
Page 2
The Guildford Hip and Knee Clinic Ltd
Balance Sheet (continued)
As At 31 January 2026
For the year ending 31 January 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

Miss Kathryn Gill Director
25/02/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
The Guildford Hip and Knee Clinic Ltd
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
The Guildford Hip and Knee Clinic Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11144484 . The registered office is Normanby Gateway, Lysaghts Way, Scunthorpe, North Lincolnshire, DN15 9YG.
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 recognised when a company gains entitlement to receive income from a third party.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 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:

Motor Vehicles | at 15% straight line
Fixtures & Fittings | at 33% straight line
Computer Equipment | at 33% straight line

2.5. 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 years 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. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
The Guildford Hip and Knee Clinic Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
2.5. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2026 |  | 2025
--- | --- | --- | ---
Office and administration | 2 |  | 2
| 2 |  | 2

4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 February 2025 | 33,795
As at 31 January 2026 | 33,795
Amortisation
As at 1 February 2025 | 23,939
Provided during the period | 3,380
As at 31 January 2026 | 27,319
Net Book Value
As at 31 January 2026 | 6,476
As at 1 February 2025 | 9,856

Page 4
Page 5
The Guildford Hip and Knee Clinic Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
5. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 February 2025 | 48,990 | - | 2,282 | 51,272
Additions | - | 255 | 1,402 | 1,657
As at 31 January 2026 | 48,990 | 255 | 3,684 | 52,929
Depreciation
As at 1 February 2025 | 37,931 | - | 2,282 | 40,213
Provided during the period | 7,349 | - | 280 | 7,629
As at 31 January 2026 | 45,280 | - | 2,562 | 47,842
Net Book Value
As at 31 January 2026 | 3,710 | 255 | 1,122 | 5,087
As at 1 February 2025 | 11,059 | - | - | 11,059

6. Investments

| Listed
--- | ---
| £
Cost or Valuation
As at 1 February 2025 | 172,033
Additions | 35,000
Revaluations | 6,832
As at 31 January 2026 | 213,865
Provision
As at 1 February 2025 | -
As at 31 January 2026 | -
Net Book Value
As at 31 January 2026 | 213,865
As at 1 February 2025 | 172,033

Page 5
Page 6
The Guildford Hip and Knee Clinic Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 5,810 |  | 4,308
Prepayments and accrued income | 1,996 |  | 2,053
Directors' loan accounts | 170 |  | -
| 7,976 |  | 6,361

8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Corporation tax | 34,486 |  | 41,184
Other taxes and social security | 286 |  | 163
Net wages | - |  | 986
Accruals and deferred income | 1,668 |  | 1,516
Directors' loan accounts | - |  | 113,676
| 36,440 |  | 157,525

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 6