Sussex Back Pain Clinic Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04377854 (England and Wales)

Financial Statements for the Year Ended 31 March 2026

for

Sussex Back Pain Clinic Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

8

DIRECTORS:

S L Morris

S K Morris

SECRETARY:

S L Morris

REGISTERED OFFICE:

Suite India 1

Maritime House

Basin Road North

Hove

East Sussex

BN41 1WR

REGISTERED NUMBER:

04377854 (England and Wales)

ACCOUNTANTS:

Wood & Associates LLP

Chartered Certified Accountants

Maritime House

Basin Road North

Hove

East Sussex

BN41 1WR

FIXED ASSETS

Intangible assets

4

1

Tangible assets

5

12,002

6,256

12,003

6,257

CURRENT ASSETS

Stocks

300

Debtors

6

9,432

13,350

Cash at bank and in hand

58,833

79,468

68,565

93,118

CREDITORS

Amounts falling due within one year

7

40,144

47,785

NET CURRENT ASSETS

28,421

45,333

TOTAL ASSETS LESS CURRENT
LIABILITIES

40,424

51,590

CREDITORS

Amounts falling due after more than one
year

8

-

(1,689

)

PROVISIONS FOR LIABILITIES

10

(2,070

)

(326

)

NET ASSETS

38,354

49,575

CAPITAL AND RESERVES

Called up share capital

11

100

Retained earnings

12

38,254

49,475

SHAREHOLDERS' FUNDS

38,354

49,575

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 June 2026 and were signed on its behalf by:

S L Morris - Director

1.	STATUTORY INFORMATION

Sussex Back Pain Clinic Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

in accordance with the property

Plant and machinery

-

at varying rates on cost

Computer equipment

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 end 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2025 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

64,448

AMORTISATION

At 1 April 2025

and 31 March 2026

64,447

NET BOOK VALUE

At 31 March 2026

1

At 31 March 2025

1

5.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Computer

property

machinery

equipment

Totals

£

COST

At 1 April 2025

9,981

69,029

9,214

88,224

Additions

-

7,082

2,377

9,459

Disposals

-

(841

)

-

(841

)

At 31 March 2026

9,981

75,270

11,591

96,842

DEPRECIATION

At 1 April 2025

8,356

66,980

6,632

81,968

Charge for year

223

1,625

1,859

3,707

Eliminated on disposal

-

(835

)

-

(835

)

At 31 March 2026

8,579

67,770

8,491

84,840

NET BOOK VALUE

At 31 March 2026

1,402

7,500

3,100

12,002

At 31 March 2025

1,625

2,049

2,582

6,256

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade debtors

2,235

5,238

Other debtors

7,197

8,112

9,432

13,350

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Bank loans and overdrafts

1,693

10,000

Trade creditors

5,544

1,661

Taxation and social security

22,730

29,449

Other creditors

10,177

6,675

40,144

47,785

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.3.26

31.3.25

£

Bank loans

-

1,689

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.3.26

31.3.25

£

Between one and five years

68,750

-

In more than five years

-

93,750

68,750

93,750

10.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

Deferred tax

2,070

326

Deferred

tax

£

Balance at 1 April 2025

326

Increase in capital allowances

in excess of depreciation

1,744

Balance at 31 March 2026

2,070

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

100

'A' Ordinary shares

£1

100

12.

RESERVES

Retained

earnings

£

At 1 April 2025

49,475

Profit for the year

63,979

Dividends

(75,200

)

At 31 March 2026

38,254

13.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

S L Morris

Balance outstanding at start of year

1,467

-

Amounts advanced

2,179

1,467

Amounts repaid

(1,467

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

2,179

1,467

S K Morris

Balance outstanding at start of year

1,467

-

Amounts advanced

2,179

1,467

Amounts repaid

(1,467

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

2,179

1,467

14.	RELATED PARTY DISCLOSURES

During the year, total dividends of £75,200 (2025 - £69,000) were paid to the directors .

The directors, Mr S L Morris and Mrs S K Morris, were the controlling party throughout the current and previous period.

As at 31 March 2026 the director Mr S L Morris owed the company £2,179 (2025 - £1,467). As at 31 March 2025 the director Mrs S K Morris owed the company £2,179 (2025 - £1,467) . The loans were interest free with no set repayment terms.

During the period rent of home office costs paid to the directors amounted to £2,466 (2025 - £2,371).

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2026 set out on pages one to ten and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Wood & Associates LLP

Chartered Certified Accountants

Maritime House

Basin Road North

Hove

East Sussex

BN41 1WR

30 June 2026