Body and Mind Healthcare Clinic Ltd 30/06/2026 iXBRL

Company registration number: 14899626

Body and Mind Healthcare Clinic Ltd

Unaudited filleted financial statements

30 June 2026

Body and Mind Healthcare Clinic Ltd

Contents

Directors and other information

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

Body and Mind Healthcare Clinic Ltd

Directors and other information


	Director	Dr. Adriana Coelho


	Company number	14899626


	Registered office	4th Floor Elizabeth House
		54-58 High Street
		Edgware
		Middlesex
		HA8 7EJ


	Business address	8th Floor Elizabeth House
		54-58 High Street
		Edgware
		Middlesex
		HA8 7EJ


	Accountants	Hindocha Pandit & Co Limited
		4th Floor Elizabeth House
		54-58 High Street
		Edgware
		Middlesex
		HA8 7EJ

Body and Mind Healthcare Clinic Ltd

Report to the director on the preparation of the

unaudited statutory financial statements of Body and Mind Healthcare Clinic Ltd

Year ended 30 June 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Body and Mind Healthcare Clinic Ltd for the year ended 30 June 2026 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.

This report is made solely to the director of Body and Mind Healthcare Clinic 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 financial statements of Body and Mind Healthcare Clinic Ltd and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Body and Mind Healthcare Clinic Ltd and its director as a body for our work or for this report.

It is your duty to ensure that Body and Mind Healthcare Clinic Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Body and Mind Healthcare Clinic Ltd. You consider that Body and Mind Healthcare Clinic 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 financial statements of Body and Mind Healthcare Clinic 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 financial statements.

Hindocha Pandit & Co Limited

Chartered Certified Accountants & Tax Advisers

4th Floor Elizabeth House

54-58 High Street

Edgware

Middlesex

HA8 7EJ

17 August 2026

Body and Mind Healthcare Clinic Ltd

Statement of financial position

30 June 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	5	133,123		101,780
		_______		_______
			133,123		101,780

Current assets
Debtors	6	321,248		58,675
Cash at bank and in hand		207,458		144,831
		_______		_______
		528,706		203,506
Creditors: amounts falling due
within one year	7	( 347,905)		( 144,018)
		_______		_______
Net current assets			180,801		59,488
			_______		_______
Total assets less current liabilities			313,924		161,268

Creditors: amounts falling due
after more than one year	8		( 311,391)		( 101,530)

Provisions for liabilities			( 18,598)		-

			_______		_______
Net (liabilities)/assets			( 16,065)		59,738
			_______		_______

Capital and reserves
Called up share capital			1		1
Profit and loss account			( 16,066)		59,737
			_______		_______
Shareholders (deficit)/funds			( 16,065)		59,738
			_______		_______

For the year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 17 August 2026 , and are signed on behalf of the board by:

Dr. Adriana Coelho

Director

Company registration number: 14899626

Body and Mind Healthcare Clinic Ltd

Statement of changes in equity

Year ended 30 June 2026

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 July 2024	-	26,065	26,065

Profit for the year		53,672	53,672
	_______	_______	_______
Total comprehensive income for the year	-	53,672	53,672

Issue of shares	1		1
Dividends paid and payable		( 20,000)	( 20,000)
	_______	_______	_______
Total investments by and distributions to owners	1	( 20,000)	( 19,999)

	_______	_______	_______
At 30 June 2025 and 1 July 2025	1	79,736	79,737

Profit for the year		2,198	2,198
	_______	_______	_______
Total comprehensive income for the year	-	2,198	2,198

Dividends paid and payable		( 98,000)	( 98,000)
	_______	_______	_______
Total investments by and distributions to owners	-	( 98,000)	( 98,000)

	_______	_______	_______
At 30 June 2026	1	( 16,066)	( 16,065)
	_______	_______	_______

Body and Mind Healthcare Clinic Ltd

Notes to the financial statements

Year ended 30 June 2026

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is 4th Floor Elizabeth House, 54-58 High Street, Edgware, Middlesex, HA8 7EJ.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

Going Concern

The financial statements have been prepared on a going concern basis on the assumption of the Director's continued financial support of the company's activities.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 30 (2025: 14 ).

5. Tangible assets

	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£
Cost
At 1 July 2025	14,533	36,859	68,644	120,036
Additions	35,941	-	71,862	107,803
Disposals	-	-	( 68,644)	( 68,644)
	_______	_______	_______	_______
At 30 June 2026	50,474	36,859	71,862	159,195
	_______	_______	_______	_______
Depreciation
At 1 July 2025	3,338	5,716	9,203	18,257
Charge for the year	2,550	6,229	8,239	17,018
Disposals	-	-	( 9,203)	( 9,203)
	_______	_______	_______	_______
At 30 June 2026	5,888	11,945	8,239	26,072
	_______	_______	_______	_______
Carrying amount
At 30 June 2026	44,586	24,914	63,623	133,123
	_______	_______	_______	_______
At 30 June 2025	11,195	31,143	59,441	101,779
	_______	_______	_______	_______

6. Debtors

	2026	2025
	£	£
Trade debtors	236,334	9,720
Other debtors	84,914	48,955
	_______	_______
	321,248	58,675
	_______	_______

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	170,958	21,329
Corporation tax	3,135	302
Social security and other taxes	54,375	41,794
Other creditors	119,437	80,593
	_______	_______
	347,905	144,018
	_______	_______

8. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	264,906	60,280
Other creditors	46,485	41,250
	_______	_______
	311,391	101,530
	_______	_______

9. Directors advances, credits and guarantees

	During the year the director entered into the following advances and credits with the company:

2026
		Balance brought forward	Advances /(credits) to the director	Amounts repaid	Balance o/standing
		£	£	£	£
	Dr. Adriana Coelho	( 53,432)	-	800	( 52,632)
		_______	_______	_______	_______

2025
		Balance brought forward	Advances /(credits) to the director	Amounts repaid	Balance o/standing
		£	£	£	£
	Dr. Adriana Coelho	( 1,451)	( 53,000)	1,019	( 53,432)
		_______	_______	_______	_______

10. Controlling party

During the year the company was under the control of Dr. A Coelho the director and shareholder of the company.