ALIGN 4 LIFE SEVENOAKS LTD

ALIGN 4 LIFE SEVENOAKS LTD

Statement of Financial Position

As at 31 December 2025

	2025 £	2024 £
Fixed assets
Tangible fixed assets	205,043	132,142
	205,043	132,142
Current assets
Debtors	1,215	21,930
Cash at bank and in hand	100,812	47,082
	102,027	69,012
Creditors: amount falling due within one year	(475,821)	(442,963)
Net current assets/(liabilities)	(373,794)	(373,951)


Total assets less current liabilities	(168,751)	(241,809)
Creditors: amount falling due after more than one year	(26,880)	0
Net assets/(liabilities)	(195,631)	(241,809)

Capital and reserves
Called up share capital	100	100
Profit and loss account	(195,731)	(241,909)
Shareholders fund	(195,631)	(241,809)

For the year ended 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 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime of Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A - small entities.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

Signed on behalf of the board of directors:

---------------------------------------------

Jessica Anne Fensham
Director

Date approved: 11 September 2026

ALIGN 4 LIFE SEVENOAKS LTD

Notes to the Accounts

For the year ended 31 December 2025

Statutory Information

Align 4 Life Sevenoaks Ltd is a private limited company, limited by shares, domiciled in England and Wales, registration number 14964375, registration address 2nd Floor College House, 17 King Edwards Road,, Ruislip,, London,, HA4 7AE, United Kingdom.

The presentation currency is £ sterling.

Accounting Policies

Basis of accounting

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in Sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates and sales taxes.

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:

• the Company has transferred the significant risks and rewards of ownership to the buyer;
• the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the Company will receive the consideration due under the transaction; and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services
Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
• the amount of revenue can be measured reliably;
• it is probable that the Company will receive the consideration due under the contract.
• the stage of completion of the contract at the end of the reporting period can be measured reliably; and
• the costs incurred and the costs to complete the contract can be measured reliably.

Where a contract has only been partially completed at the Balance Sheet date, turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date.

Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to profit or loss so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Included within tangible fixed assets are amounts relating to assets acquired under finance lease or hire purchase agreements.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at historical cost or valuation less depreciation and any provision for impairment. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Leasehold improvements - 10% RB
Plant and equipment - 20% RB
Fixtures and fittings - 20% RB
Computers - 20% RB
X-Ray machine - 5% RB
Traction and treatment equipment - 5% RB

Employee benefits

Short-term employee benefits are recognised as an expense in the period in which they are incurred.

Long-term employee benefits are measured at the present value of the benefit obligation at the reporting date.

Termination benefits are recognised as an expense when the Company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis and taken to the Profit and Loss account by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

Finance costs

Finance costs are charged to the Profit and Loss account over the term of the debt using the effective interest method, so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Trade and other debtors

Short-term debtors are measured at the transaction price less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are highly liquid investments and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Short-term creditors are measured at the transaction price. The other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Equity instruments

Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of The Company.

Defined contribution schemes

The obligations for contributions to a defined contribution scheme are recognised as an expense to the Profit and Loss account in respect of pension costs and other post-retirement benefits in the period they are incurred. The assets of the scheme are held separately from those of the company in an independently administered fund.

Differences between contributions payable in the financial year and contributions actually paid are shown as either accruals or prepayments in the Balance Sheet.

2.	Average number of employees Average number of employees during the year were 7 (2024: 4).

Related parties

During the year the company entered into the following transactions with related parties:

	Transaction value				Balance owed by/(owed to)
	2025 £		2024 £		2025 £		2024 £
Align 4 Life IOM	(24,411)		253,120		(296,649)		(321,060)