Cheshire Image Clinic (Enhancements) Ltd

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: 11038186

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		19,673		23,127

			19,673		23,127
CURRENT ASSETS
Debtors	5	68,140		24,374
Cash at bank and in hand		19,294		29,944

		87,434		54,318
Creditors: Amounts Falling Due Within One Year	6	(56,051 )		(36,900 )

NET CURRENT ASSETS (LIABILITIES)			31,383		17,418

TOTAL ASSETS LESS CURRENT LIABILITIES			51,056		40,545

NET ASSETS			51,056		40,545

CAPITAL AND RESERVES
Called up share capital	8		2		2
Income Statement			51,054		40,543

SHAREHOLDERS' FUNDS			51,056		40,545

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Cheshire Image Clinic (Enhancements) Ltd

Statement of Financial Position (continued)

As At 31 October 2025

For the year ending 31 October 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 director acknowledges her 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 Income Statement.

On behalf of the board

Mrs Janine Ogden

Director

29/07/2026

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

1. General Information

Cheshire Image Clinic (Enhancements) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11038186 . The registered office is 38 Station Road, Ellesmere Port, CH65 4BQ.

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.

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:

Leasehold	SLM
Motor Vehicles	15% RBM
Fixtures & Fittings	25% SLM
Computer Equipment	33% SLM

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 income statement 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 income statement as incurred.

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.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 2 (2024: 2)

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Cheshire Image Clinic (Enhancements) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

4. Tangible Assets

	Land & Property
	Leasehold	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 November 2024	7,127	24,913	9,481	1,104	42,625
Additions	-	-	-	460	460

As at 31 October 2025	7,127	24,913	9,481	1,564	43,085

Depreciation
As at 1 November 2024	7,128	4,711	6,555	1,104	19,498
Provided during the period	(1 )	3,030	732	153	3,914

As at 31 October 2025	7,127	7,741	7,287	1,257	23,412

Net Book Value
As at 31 October 2025	-	17,172	2,194	307	19,673

As at 1 November 2024	(1 )	20,202	2,926	-	23,127

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	35,295	-
Director's loan account	32,845	24,374

	68,140	24,374

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	12,026	15,285
Trade creditors	22,416	28
Corporation tax	2,987	10,650
Other taxes and social security	567	86
VAT	12,445	6,029
Accruals and deferred income	5,610	4,822

	56,051	36,900

7. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	12,026	15,285

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Cheshire Image Clinic (Enhancements) Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 November 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 October 2025
	£	£	£	£	£
Mrs Janine Ogden	24,374	34,072	25,601	-	32,845

The above loan is unsecured, interest free and repayable on demand.

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