Registration number: 15568565

WLC Oxted Ltd

Contents

Company Information	1
Accountants' Report	2
Statement of Financial Position	3
Notes to the Unaudited Financial Statements	4 to 9

WLC Oxted Ltd

Company Information

Directors

Dr B A Thakar Dr P Patel

Registered office

D S House 306 High Street Croydon Surrey United Kingdom CR0 1NG

Accountants

DSK Partners LLP Chartered AccountantsD S House 306 High Street Croydon Surrey CR0 1NG

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
WLC Oxted Ltd
for the Year Ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of WLC Oxted Ltd for the year ended 31 March 2026 as set out on pages 3 to 9 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of WLC Oxted Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of WLC Oxted Ltd and state those matters that we have agreed to state to the Board of Directors of WLC Oxted Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than WLC Oxted Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that WLC Oxted Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of WLC Oxted Ltd. You consider that WLC Oxted Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of WLC Oxted Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

DSK Partners LLP
Chartered Accountants
D S House
306 High Street
Croydon
Surrey
CR0 1NG

7 July 2026

WLC Oxted Ltd

(Registration number: 15568565)
Statement of Financial Position as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Intangible assets	4	34,546	6,045
Tangible assets	5	721,393	739,371
		755,939	745,416
Current assets
Debtors	6	179,294	94,180
Cash at bank and in hand		441,475	42,368
		620,769	136,548
Creditors: Amounts falling due within one year	7	(2,061,890)	(1,344,993)
Net current liabilities		(1,441,121)	(1,208,445)
Total assets less current liabilities		(685,182)	(463,029)
Provisions for liabilities		(112,570)	-
Net liabilities		(797,752)	(463,029)
Capital and reserves
Called up share capital		1	1
Retained earnings		(797,753)	(463,030)
Shareholders' deficit		(797,752)	(463,029)

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 7 July 2026 and signed on its behalf by:
 

Dr B A Thakar Director

Dr P Patel Director

WLC Oxted Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
D S House
306 High Street
Croydon
Surrey
CR0 1NG
United Kingdom

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation currency of the financial statements is Pound Sterling (£) rounded to the nearest Pound.

Going concern

The directors have assessed the company’s ability to continue as a going concern and are satisfied that it has adequate resources to continue in operational existence for the foreseeable future. The directors have also confirmed their intention to provide financial support to the company as required. Accordingly, the financial statements have been prepared on the going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

WLC Oxted Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

2	Accounting policies (continued)

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Lease and lease improvement	Over lease terms
Fixtures and Fittings	20% Reducing balance method
Office Equipment	25% Reducing balance method

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Website development	Over 5 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

WLC Oxted Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

2	Accounting policies (continued)

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities, or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
 

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 11 (2025 - 6).

WLC Oxted Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

4	Intangible assets

	Other intangible assets  £	Total £
Cost or valuation
At 1 April 2025	6,608	6,608
Additions	31,086	31,086
At 31 March 2026	37,694	37,694
Amortisation
At 1 April 2025	563	563
Amortisation charge	2,585	2,585
At 31 March 2026	3,148	3,148
Carrying amount
At 31 March 2026	34,546	34,546
At 31 March 2025	6,045	6,045

WLC Oxted Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

5	Tangible assets

	Short Leasehold cost £	Leasehold Improvement  £	Fixtures and fittings £	Office equipment £	Total £
Cost or valuation
At 1 April 2025	28,970	634,710	50,234	52,403	766,317
Additions	-	38,124	11,381	15,364	64,869
Disposals	-	-	-	(386)	(386)
At 31 March 2026	28,970	672,834	61,615	67,381	830,800
Depreciation
At 1 April 2025	1,585	15,893	4,329	5,139	26,946
Charge for the year	2,339	55,450	11,427	13,269	82,485
Eliminated on disposal	-	-	-	(24)	(24)
At 31 March 2026	3,924	71,343	15,756	18,384	109,407
Carrying amount
At 31 March 2026	25,046	601,491	45,859	48,997	721,393
At 31 March 2025	27,385	618,817	45,905	47,264	739,371

WLC Oxted Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026 (continued)

6

Debtors

Current	2026 £	2025 £
Trade debtors	39,839	2,459
Prepayments	39,373	9,721
Other debtors	100,082	82,000
	179,294	94,180

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Trade creditors		284,069	129,525
Amount owed to parent company	8	1,231,978	1,168,412
Taxation and social security		16,180	2,071
Accruals and deferred income		529,394	43,687
Other creditors		269	1,298
		2,061,890	1,344,993

8	Related party transactions

During the year, the company received consultancy services from the directors, Dr P Patel and Dr B Thakar. Consultancy fees of £34,000 each were charged during the year. There were no amounts payable to them as at year end date.

9	Ultimate controlling party

The ultimate controlling party is Well Life Clinic Limited which is incorporated in England and Wales.

Its registered office is DS House, 306 High Street, Croydon, CR0 1NG.