Private Therapy Clinic Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 08305990

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		9,873		22,555

			9,873		22,555
CURRENT ASSETS
Debtors	5	411,937		94,880
Cash at bank and in hand		178,713		637,877

		590,650		732,757
Creditors: Amounts Falling Due Within One Year	6	(42,101 )		(165,591 )

NET CURRENT ASSETS (LIABILITIES)			548,549		567,166

TOTAL ASSETS LESS CURRENT LIABILITIES			558,422		589,721

PROVISIONS FOR LIABILITIES
Deferred Taxation			(1,876 )		(5,639 )

NET ASSETS			556,546		584,082

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			556,446		583,982

SHAREHOLDERS' FUNDS			556,546		584,082

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Private Therapy Clinic Ltd

Balance Sheet (continued)

As At 30 November 2025

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 member has 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 Profit and Loss Account.

On behalf of the board

Ms Rebecca Spelman

Director

27 August 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Private Therapy Clinic Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08305990 . The registered office is 2106 Davenport House, 261 Bolton Road, Bury, Greater Manchester, BL8 2NZ.

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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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:

Software Development	25% Straight line
Office Equipment, Plant & Machinery	25% Straight line

2.4. 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.

...CONTINUED

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Private Therapy Clinic Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

2.4. Taxation - continued

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.5. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.6. Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

2.7. Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2.8. Provisions

Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 1)

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Private Therapy Clinic Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

4. Tangible Assets

	Software Development	Office Equipment, Plant & Machinery	Total
	£	£	£
Cost
As at 1 December 2024	110,046	38,963	149,009
Additions	-	1,399	1,399

As at 30 November 2025	110,046	40,362	150,408

Depreciation
As at 1 December 2024	98,240	28,214	126,454
Provided during the period	8,564	5,517	14,081

As at 30 November 2025	106,804	33,731	140,535

Net Book Value
As at 30 November 2025	3,242	6,631	9,873

As at 1 December 2024	11,806	10,749	22,555

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	4,580	84,648
Other debtors	407,357	10,232

	411,937	94,880

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	17,572	55,185
Other creditors	21,304	3,964
Taxation and social security	3,225	106,442

	42,101	165,591

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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Private Therapy Clinic Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

8. Related Party Transactions

Directors Loan

These loans are free of interest and repayable on demand.

The balance on the directors loan account as at 30 November 2025 was £4,359 (2024: £2,685) and is included within other creditors.

Dr Becky Spelman B.V

Shareholders in common.

There is a loan account between the two companies which is free of interest and repayable on demand and is included within other debtors.

Amount due from the related party: 2025: £9,887 (2024: £9,887).

Spelman Property Ltd

Shareholders in common.

There is a loan account between the two companies which is free of interest and repayable on demand and is included within other debtors.

Amount due from the related party: 2025: £396,315 (2024: £0).

9. Ultimate Controlling Party

The company's ultimate controlling party is Ms Rebecca Spelman by virtue of her ownership of 100% of the issued share capital in the company.

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