EXCHANGE CLINIC LTD


Directors	EYRUMLU, Azad, Dr
	SHAKIR, Honar


Company Secretary	EYRUMLU, Azad, Dr


Registered Address	74 Pentland Road
	Slough
	SL2 1TN


Registered Number	14484590 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		275,274		327,669
			275,274		327,669
Current assets
Debtors		1,146,368		559,907
Cash at bank and on hand		8,001		72,189
		1,154,369		632,096
Creditors amounts falling due within one year	4	(756,704)		(404,460)
Net current assets (liabilities)			397,665		227,636
Total assets less current liabilities			672,939		555,305
Creditors amounts falling due after one year	5		(112,816)		(143,453)
Net assets			560,123		411,852
Capital and reserves
Called up share capital			1		1
Profit and loss account			560,122		411,851
Shareholders' funds			560,123		411,852

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 11 September 2026, and are signed on its behalf by:

EYRUMLU, Azad, Dr
Director

SHAKIR, Honar
Director

Registered Company No. 14484590

EXCHANGE CLINIC LTD

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Plant and machinery	7

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		2

3.	Tangible fixed assets

	Plant & machinery	Total
	£	£
Cost or valuation
At 01 April 25	366,743	366,743
At 31 March 26	366,743	366,743
Depreciation and impairment
At 01 April 25	39,074	39,074
Charge for year	52,395	52,395
At 31 March 26	91,469	91,469
Net book value
At 31 March 26	275,274	275,274
At 31 March 25	327,669	327,669

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Amounts owed to related parties	499,880	357,664
Finance lease and HP contracts	37,898	46,796
Other creditors	218,175	-
Accrued liabilities and deferred income	751	-
Total	756,704	404,460

5.	Creditors: amounts due after one year

	2026	2025
	£	£
Other creditors	112,816	143,453
Total	112,816	143,453

6.	Obligations under finance leases

		2026		2025
		£		£
	Finance lease and HP contracts	150,714		190,249

7.	Related party transactions
	The intercompany balances consist entirely of related party transactions, which form part of the ultimate controlling party. The accumulated balance as at year end, owed to the company is £646,486 (2025 : £202,242).

8.	Controlling party
	The Ultimate controlling party is Saliv Limited.