The Energy Clinic Ltd 10491991 false 2025-01-01 2025-12-31 2025-12-31 The principal activity of the company is bioresonance therapies Digita Accounts Production Advanced 6.30.9574.0 true 10491991 2025-01-01 2025-12-31 10491991 2025-12-31 10491991 bus:OrdinaryShareClass1 2025-12-31 10491991 bus:OrdinaryShareClass2 2025-12-31 10491991 core:CurrentFinancialInstruments 2025-12-31 10491991 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 10491991 core:FurnitureFittings 2025-12-31 10491991 core:OfficeEquipment 2025-12-31 10491991 core:PlantMachinery 2025-12-31 10491991 bus:SmallEntities 2025-01-01 2025-12-31 10491991 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 10491991 bus:FilletedAccounts 2025-01-01 2025-12-31 10491991 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 10491991 bus:RegisteredOffice 2025-01-01 2025-12-31 10491991 bus:Director1 2025-01-01 2025-12-31 10491991 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 10491991 bus:OrdinaryShareClass2 2025-01-01 2025-12-31 10491991 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 10491991 core:FurnitureFittings 2025-01-01 2025-12-31 10491991 core:OfficeEquipment 2025-01-01 2025-12-31 10491991 core:PlantMachinery 2025-01-01 2025-12-31 10491991 core:ToolsEquipment 2025-01-01 2025-12-31 10491991 countries:England 2025-01-01 2025-12-31 10491991 2024-12-31 10491991 core:FurnitureFittings 2024-12-31 10491991 core:OfficeEquipment 2024-12-31 10491991 core:PlantMachinery 2024-12-31 10491991 2024-01-01 2024-12-31 10491991 2024-12-31 10491991 bus:OrdinaryShareClass1 2024-12-31 10491991 bus:OrdinaryShareClass2 2024-12-31 10491991 core:CurrentFinancialInstruments 2024-12-31 10491991 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 10491991 core:FurnitureFittings 2024-12-31 10491991 core:OfficeEquipment 2024-12-31 10491991 core:PlantMachinery 2024-12-31 10491991 bus:OrdinaryShareClass1 2024-01-01 2024-12-31 10491991 bus:OrdinaryShareClass2 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 10491991

The Energy Clinic Ltd
Unaudited Filleted Abridged Financial Statements
for the Year Ended 31 December 2025

The Energy Clinic Ltd

(Registration number: 10491991)
Abridged Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 13,743 | 17,276
Current assets |  |  |
Debtors |  | 1,023 | 400
Cash at bank and in hand |  | 7,244 | 8,135
|  | 8,267 | 8,535
Creditors: Amounts falling due within one year |  | (9,295) | (11,688)
Net current liabilities |  | (1,028) | (3,153)
Total assets less current liabilities |  | 12,715 | 14,123
Provisions for liabilities |  | (2,637) | (3,387)
Accruals and deferred income |  | (358) | (358)
Net assets |  | 9,720 | 10,378
Capital and reserves |  |  |
Called up share capital | 5 | 2 | 2
Retained earnings |  | 9,718 | 10,376
Shareholders' funds |  | 9,720 | 10,378

For the financial year ending 31 December 2025 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.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 30 April 2026 and signed on its behalf by:

The Energy Clinic Ltd

(Registration number: 10491991)
Abridged Balance Sheet as at 31 December 2025

......................................... Mrs Ho Director

The Energy Clinic Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

1 | General information

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

The address of its registered office is:
Napley Cottage
Napley Heath
Market Drayton
Shropshire
TF9 4DP
England

These financial statements were authorised for issue by the Board on 30 April 2026.

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 abridged 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 abridged 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.

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.

Tax

The tax expense for the period comprises current and 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.

The Energy Clinic Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable 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 balance sheet 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
Machinery and equipment | 20% reducing balance
Office equipment | 33% on cost
Regumed test kits | 25% on cost

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.

The Energy Clinic Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

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.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

The Energy Clinic Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

4 | Tangible assets

| Fixtures and fittings £ | Plant and machinery £ | Office equipment £ | Total £
Cost or valuation
At 1 January 2025 | 21,936 | 79,556 | 9,971 | 111,463
At 31 December 2025 | 21,936 | 79,556 | 9,971 | 111,463
Depreciation
At 1 January 2025 | 21,936 | 62,379 | 9,872 | 94,187
Charge for the year | - | 3,434 | 99 | 3,533
At 31 December 2025 | 21,936 | 65,813 | 9,971 | 97,720
Carrying amount
At 31 December 2025 | - | 13,743 | - | 13,743
At 31 December 2024 | - | 17,177 | 99 | 17,276

5 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary A Share of £1 each | 1 | 1 | 1 | 1
Ordinary B Share of £1 each | 1 | 1 | 1 | 1
| 2 | 2 | 2 | 2

6 | Dividends

Interim dividends paid

|  | 2025 £ |  | 2024 £
Interim dividend of £1.00 per each Ordinary A Share |  | 27,000 |  | 35,900
Interim dividend of £1.00 per each Ordinary B Share |  | 4,750 |  | 7,150
|  | 31,750 |  | 43,050

The Energy Clinic Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

7 | Related party transactions

The Energy Clinic Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

Directors' remuneration

The directors' remuneration for the year was as follows:

| 2025 £ | 2024 £
Remuneration | 22,155 | 25,140