REGISTERED NUMBER: 14456934 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Lucy Childerley Clinic Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs L Childerley

REGISTERED OFFICE:

Holly Tree House

31c Mount Pleasant

Aspley Guise

Milton Keynes

MK17 8JZ

REGISTERED NUMBER:

14456934 (England and Wales)

FIXED ASSETS

Intangible assets

4

6,917

7,917

Tangible assets

5

18,190

23,369

25,107

31,286

CURRENT ASSETS

Debtors

6

2,552

680

Cash at bank

49,949

36,903

52,501

37,583

CREDITORS

Amounts falling due within one year

7

6,944

3,215

NET CURRENT ASSETS

45,557

34,368

TOTAL ASSETS LESS CURRENT LIABILITIES

70,664

65,654

CREDITORS

Amounts falling due after more than one year

8

(4,344

)

(7,673

)

PROVISIONS FOR LIABILITIES

(2,142

)

-

NET ASSETS

64,178

57,981

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

64,078

57,881

64,178

57,981

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Profit and Loss. has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 July 2026 and were signed by:

Mrs L Childerley - Director

1.	STATUTORY INFORMATION

Lucy Childerley Clinic Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared under the historical cost convention and in accordance

with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'. The

company was incorporated 2 November 2022 and began trading on that date.

Basis of preparing the financial statements

These 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.

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

Judgements

The preparation of the financial statements requires management to make judgements, estimates and

assumptions that affect the amounts reported. These estimates and judgements are continually

reviewed and are based on experience and other factors, including expectations of future events that

are believed to be reasonable under the circumstances.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on cost

Computer equipment

-

20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Profit and Loss., except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of

business.

Trade debtors are recognised at the transaction price.

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 at the transaction price.

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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension

fund and the company has no legal or constructive obligation to pay further contributions even if the

fund does not hold sufficient assets to pay all employees the benefits relating to employee service in

the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they

are due. If contribution payments exceed the contribution due for service, the excess is recognised as

a prepayment.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 December 2024

and 30 November 2025

10,000

AMORTISATION

At 1 December 2024

2,083

Charge for year

1,000

At 30 November 2025

3,083

NET BOOK VALUE

At 30 November 2025

6,917

At 30 November 2024

7,917

5.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 December 2024

25,228

600

25,828

Additions

-

745

745

At 30 November 2025

25,228

1,345

26,573

DEPRECIATION

At 1 December 2024

2,378

81

2,459

Charge for year

5,713

211

5,924

At 30 November 2025

8,091

292

8,383

NET BOOK VALUE

At 30 November 2025

17,137

1,053

18,190

At 30 November 2024

22,850

519

23,369

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,552

680

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

538

538

Taxation and social security

1

-

Other creditors

6,405

2,677

6,944

3,215

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Taxation and social security

4,344

7,673

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £4,000 (2024 - £3,600) were paid to the director .

At the balance sheet date, the company owed £4,110 (2024: £99) to Lucy Childerley, No interest is charged on this loan, and there are no terms relating to the repayment of capital.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs L Childerley.