The Pinewoods Clinic Ltd

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

Registered number: 11901518

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		42,101		68,752
Investments	5		100		100

			42,201		68,852
CURRENT ASSETS
Stocks	6	7,500		34,664
Debtors	7	110,371		151,045
Cash at bank and in hand		30,228		32,025

		148,099		217,734
Creditors: Amounts Falling Due Within One Year	8	(428,703 )		(325,710 )

NET CURRENT ASSETS (LIABILITIES)			(280,604 )		(107,976 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(238,403 )		(39,124 )

Creditors: Amounts Falling Due After More Than One Year	9		(33,507 )		(44,062 )

NET LIABILITIES			(271,910 )		(83,186 )

CAPITAL AND RESERVES
Called up share capital	11		3		3
Profit and Loss Account			(271,913 )		(83,189 )

SHAREHOLDERS' FUNDS			(271,910)		(83,186)

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The Pinewoods Clinic Ltd

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 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 Robert Laycock

Director

8 July 2026

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

1. General Information

The Pinewoods Clinic Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11901518 . The registered office is Burlington House, Crosby Road North, Liverpool, L22 0PJ.

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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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:

Plant & Machinery	Staight Line 5 years
Fixtures & Fittings	Staight Line 5 years
Computer Equipment	Staight Line 5 years

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 1)

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The Pinewoods Clinic Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2024	87,178	65,106	2,251	154,535
Additions	-	583	747	1,330

As at 31 March 2025	87,178	65,689	2,998	155,865

Depreciation
As at 1 April 2024	43,296	41,506	981	85,783
Provided during the period	14,637	12,881	463	27,981

As at 31 March 2025	57,933	54,387	1,444	113,764

Net Book Value
As at 31 March 2025	29,245	11,302	1,554	42,101

As at 1 April 2024	43,882	23,600	1,270	68,752

5. Investments

	Associates
	£
Cost or Valuation
As at 1 April 2024	100

As at 31 March 2025	100

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	100

As at 1 April 2024	100

6. Stocks

	2025	2024
	£	£
Stock	7,500	34,664

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	32,278	78,023
Amounts owed by participating interests	61,966	59,114
Other debtors	16,127	13,908

	110,371	151,045

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The Pinewoods Clinic Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	4,834	4,352
Trade creditors	163,817	174,280
Bank loans and overdrafts	6,062	5,901
Other creditors	212,796	132,717
Taxation and social security	41,194	8,460

	428,703	325,710

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

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	6,796	11,630
Bank loans	26,711	32,432

	33,507	44,062

10. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	4,834	4,352
Later than one year and not later than five years	6,796	11,630

	11,630	15,982

	11,630	15,982

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	3	3

12. Related Party Transactions

One Rose Lane Ltd

At the balance sheet date there is an amount within Debtors owed from One Rose Lane Ltd of £55,967 (2024: £59,114). The Pinewoods Clinic Ltd owns 50% of the share capital of One Rose Lane Ltd.

Liverpool Facial Aesthetics Ltd

At the balance sheet date there was a balance within trade creditors of £60,109. Liverpool Facial Aesthetics Ltd is a company is partially owned by Director and Shareholder of The Pinewoods Clinic Ltd Robert Laycock.

Amoya Ltd

In the year to 31 March 2025, The Pinewoods Clinic Ltd was billed costs of £25,200 (2024: £62,169) from to Amoya Ltd. There was a balance in trade creditors at the year end of £40,414. Amoya Ltd is a company partially owned by Director and Shareholder of The Pinewoods Clinic Ltd James Wilson.

Pinewoods Clinic Vascular Surgery Ltd

At the balance sheet date there is an amount within Debtors owed from Pinewoods Clinic Vascular Surgery Ltd of £5,999 (2024: £0). The Pinewoods Clinic Ltd owns 51% of the share capital of Pinewoods Clinic Vascular Surgery Ltd.

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