Clinetix Rejuvenation (Glasgow) Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: SC467705 (Scotland)

Unaudited Financial Statements

For The Year Ended 31 January 2026

for

Clinetix Rejuvenation (Glasgow) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DIRECTORS:

Mrs E M Ravichandran

S S Ravichandran

REGISTERED OFFICE:

20 Hamilton Road

Bothwell

Glasgow

G71 8NA

REGISTERED NUMBER:

SC467705 (Scotland)

ACCOUNTANTS:

Atkinson Donnelly LLP

1 Cambuslang Court

Cambuslang

Glasgow

Strathclyde

G32 8FH

FIXED ASSETS

Tangible assets

4

70,832

78,334

CURRENT ASSETS

Stocks

62,820

51,162

Debtors

5

255,430

262,061

Cash at bank

38,616

11,199

356,866

324,422

CREDITORS

Amounts falling due within one year

6

357,965

247,005

NET CURRENT (LIABILITIES)/ASSETS

(1,099

)

77,417

TOTAL ASSETS LESS CURRENT
LIABILITIES

69,733

155,751

CREDITORS

Amounts falling due after more than one year

7

(36,141

)

(55,085

)

PROVISIONS FOR LIABILITIES

8

(2,810

)

(1,129

)

NET ASSETS

30,782

99,537

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

30,780

99,535

30,782

99,537

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 October 2026 and were signed on its behalf by:

S S Ravichandran - Director

1.	STATUTORY INFORMATION

Clinetix Rejuvenation (Glasgow) Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on cost and 25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Debtors

Short term debtors are measured at 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.

Creditors

Short term trade creditors are measured at the transaction price. 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.

Cash and Bank Balances

Cash and bank balances are measured at the transaction price.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2025 - 21 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

COST

At 1 February 2025

98,702

2,035

13,476

114,213

Additions

22,500

-

830

23,330

At 31 January 2026

121,202

2,035

14,306

137,543

DEPRECIATION

At 1 February 2025

24,331

979

10,569

35,879

Charge for year

28,152

264

2,416

30,832

At 31 January 2026

52,483

1,243

12,985

66,711

NET BOOK VALUE

At 31 January 2026

68,719

792

1,321

70,832

At 31 January 2025

74,371

1,056

2,907

78,334

Fixed assets, included in the above, which are held under finance leases are as follows:

Plant and

machinery

£

COST

At 1 February 2025

and 31 January 2026

65,569

DEPRECIATION

At 1 February 2025

2,623

Charge for year

19,671

At 31 January 2026

22,294

NET BOOK VALUE

At 31 January 2026

43,275

At 31 January 2025

62,946

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Trade debtors

1,149

1,233

Amounts owed by group undertakings

209,171

245,292

Other debtors

45,110

15,536

255,430

262,061

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Bank loans and overdrafts

4,416

10,461

Finance leases

14,528

12,177

Trade creditors

52,287

43,949

Taxation and social security

71,582

60,699

Other creditors

215,152

119,719

357,965

247,005

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

Bank loans

-

4,416

Finance leases

36,141

50,669

36,141

55,085

8.	PROVISIONS FOR LIABILITIES

31.1.26

31.1.25

£

Deferred tax

2,810

1,129

Deferred

tax

£

Balance at 1 February 2025

1,129

Charge to Income Statement during year

1,681

Balance at 31 January 2026

2,810

9.	RELATED PARTY DISCLOSURES

Included in debtors are amount owed to/from related parties at the reporting end date. These are:

£69,075 (2025 - £64,437) due from Emma Ravichandran Consultancy Ltd.

£62,748 (2025 - £79,987) due from Simon Ravichandran Consultancy Ltd

£330,543 (2025 - £295,788 ) due from Meet and Teach Glasgow Ltd.

£19,917 (2025 - £141) due from Aesthetic Medical Research Ltd.

£25,420 (2025 - £8,321) due from Clinetix Grampian Ltd.

£248,546 (2025 - £163,396) due to Megadodo Holding Ltd.

£39,986 (2025 - £39,986) due to Clinetix Rejuvenation Limited.

The above loans are unsecured, interest free and have no fixed repayment terms.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Clinetix Rejuvenation (Glasgow) Ltd for the year ended 31 January 2026 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the Board of Directors of Clinetix Rejuvenation (Glasgow) Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Clinetix Rejuvenation (Glasgow) Ltd and state those matters that we have agreed to state to the Board of Directors of Clinetix Rejuvenation (Glasgow) Ltd, as a body, in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Clinetix Rejuvenation (Glasgow) 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 Clinetix Rejuvenation (Glasgow) Ltd. You consider that Clinetix Rejuvenation (Glasgow) 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 Clinetix Rejuvenation (Glasgow) 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.

Atkinson Donnelly LLP

1 Cambuslang Court

Cambuslang

Glasgow

Strathclyde

G32 8FH

2 October 2026