Company Registration No. NI656872 (Northern Ireland)
Balmoral Spine Clinic Ltd
Unaudited accounts
for the year ended 30 November 2025
Balmoral Spine Clinic Ltd
Unaudited accounts
Contents
Balmoral Spine Clinic Ltd
Company Information
for the year ended 30 November 2025
Directors
Jonathan Rice
Jonathan Rice
Company Number
NI656872 (Northern Ireland)
Registered Office
1 Menapian Way
Enniskillen
Fermanagh
BT74 4GS
Accountants
MacNeary Rasdale & Co. Ltd
Wellington House
30 Darling St
Enniskillen
Fermanagh
BT74 7EW
Accountants' report to the Board of Directors on the unaudited financial statements of Balmoral Spine Clinic Ltd for the year ended 30 November 2025
In accordance with our engagement letter dated 1 May 2026, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and information and explanations you have given to us.
This report is made solely to the company's Board of Directors, as a body, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company's Board of Directors that we have done so and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's Board of Directors as a body, for our work or for this report.
We have carried out this engagement in accordance with guidance issued by the Chartered Accountants Ireland and have complied with the ethical guidance laid down by the Institute relating to members undertaking the compilation of financial statements.
You have acknowledged on the balance sheet for the year ended 30 November 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. 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 financial statements.
MacNeary Rasdale & Co. Ltd
Chartered Accountants
Wellington House
30 Darling St
Enniskillen
Fermanagh
BT74 7EW
31 July 2026
Balmoral Spine Clinic Ltd
Statement of financial position
as at 30 November 2025
Intangible assets
30,000
40,000
Tangible assets
38,854
1,914
Investments
150,490
130,539
Cash at bank and in hand
143,995
179,531
Creditors: amounts falling due within one year
(8,992)
(11,047)
Net current assets
285,493
299,023
Net assets
354,347
340,937
Called up share capital
100
100
Profit and loss account
354,247
340,837
Shareholders' funds
354,347
340,937
For the year ending 30 November 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2026 and were signed on its behalf by
Jonathan Rice
Director
Company Registration No. NI656872
Balmoral Spine Clinic Ltd
Notes to the Accounts
for the year ended 30 November 2025
Balmoral Spine Clinic Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI656872. The registered office is 1 Menapian Way, Enniskillen, Fermanagh, BT74 4GS.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Amortisaton Rate 10% Straight Line
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% Straight Line
4
Intangible fixed assets
Goodwill
At 1 December 2024
100,000
At 30 November 2025
100,000
Charge for the year
10,000
At 30 November 2025
70,000
At 30 November 2025
30,000
At 30 November 2024
40,000
Balmoral Spine Clinic Ltd
Notes to the Accounts
for the year ended 30 November 2025
5
Tangible fixed assets
Fixtures & fittings
At 30 November 2025
58,148
Charge for the year
11,630
At 30 November 2025
19,294
At 30 November 2025
38,854
6
Investments held as current assets
2025
2024
Listed investments
150,490
130,539
7
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
-
4,755
Loans from directors
6,242
3,542
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).