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CLINICAL PROPERTY GROUP LTD

Registered Number
15168219
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2025

CLINICAL PROPERTY GROUP LTD
Company Information
for the year from 1 October 2024 to 30 September 2025

Director | WIGINGTON, Paul Michael

Registered Address | Unit 2, 5 Hepscott Road
| London
| E9 5HB

Registered Number | 15168219 (England and Wales)

CLINICAL PROPERTY GROUP LTD
Statement of Financial Position
30 September 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 4 |  |  | 704,531 |  |  |  | 642,203
|  |  |  | 704,531 |  |  |  | 642,203
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 80,686 |  |  |  | 47,181 |  |
Cash at bank and on hand |  | 511 |  |  |  | 4,181 |  |
|  | 81,197 |  |  |  | 51,362 |  |
Creditors amounts falling due within one year | 6 | (846,300) |  |  |  | (721,267) |  |
Net current assets (liabilities) |  |  |  | (765,103) |  |  |  | (669,905)
Total assets less current liabilities |  |  |  | (60,572) |  |  |  | (27,702)
Net assets |  |  |  | (60,572) |  |  |  | (27,702)
Capital and reserves |  |  |  |  |  |  |  |
Profit and loss account |  |  |  | (60,572) |  |  |  | (27,702)
Shareholders' funds |  |  |  | (60,572) |  |  |  | (27,702)

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 22 December 2025, and are signed on its behalf by:
WIGINGTON, Paul Michael Director Registered Company No. 15168219

CLINICAL PROPERTY GROUP LTD
Notes to the Financial Statements
for the year ended 30 September 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Revenue from rendering of services
--- | ---
| Revenue 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.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

| Impairment of non-financial assets policy
--- | ---
| Assets which are not carried at fair value are reviewed for evidence of impairment at each reporting date. Where the asset is showing indicators of impairment, the recoverable amount of the asset, is estimated and then compared to the carrying value in the financial statements. Where the carrying amount is in excess of recoverable amount, an impairment loss is recognised in profit or loss.

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account. Investment Properties are revalued once every three years unless material market conditions impact the current fair value.

| Related parties
--- | ---
| For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 0

3. | Deferred tax
--- | ---
| Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 October 24 | 642,203
| Additions | 75,153
| At 30 September 25 | 717,133
| Depreciation and impairment
| Charge for year | 12,825
| At 30 September 25 | 12,602
| Net book value
| At 30 September 25 | 704,531
| At 30 September 24 | 642,203

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 29,099 |  | 13,306
| Other debtors | 20,330 |  | -
| Prepayments and accrued income | 31,257 |  | 33,875
| Total | 80,686 |  | 47,181

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 3,000 |  | 1,645
| Other creditors | 841,650 |  | 717,871
| Accrued liabilities and deferred income | 1,650 |  | 1,751
| Total | 846,300 |  | 721,267

7. | Related party transactions
--- | ---
| At the balance sheet date, the company owed £10,000 (2024: £717,871) to Young Care Hub Ltd, a company owned by Mr Paul Michael Wigington. It also owed £831,650 (2024: £1,645) to Healthy Staffing Group Ltd, a company owned by Mr Paul Michael Wigington. During the year, the company received rental income of £72,300 (£2024: £51,450) from Young Care Hub, a company owned by Mr Paul Michael Wigington.