The Harrison Clinic Ltd

The Harrison Clinic Ltd
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Intangible fixed assets	3	7,500	11,250
Tangible fixed assets	4	2,669	3,558
		10,169	14,808
Current assets
Debtors	5	889	816
Cash at bank and in hand		28,522	24,053
		29,411	24,869
Creditors: amount falling due within one year	6	(17,793)	(10,011)
Net current assets		11,618	14,858

Total assets less current liabilities		21,787	29,666
Provisions for liabilities	7	(507)	(889)
Net assets		21,280	28,777

Capital and reserves
Called up share capital	8	100	100
Profit and loss account		21,180	28,677
Shareholders' funds		21,280	28,777

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the director on 16 September 2026 and were signed by:

-------------------------------
Melina Harrison
Director

The Harrison Clinic Ltd
Notes to the Financial Statements
For the year ended 31 March 2026

General Information

The Harrison Clinic Ltd is a private company, limited by shares, registered in England and Wales, registration number 06531467, registration address 29 Elms Walk, Wokingham, Berkshire, RG40 2EZ.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company's liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 20 years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. 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:

Fixtures and Fittings	25% Reducing Balance
Computer Equipment	25% Reducing Balance

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 1 (2025 : 1).

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 April 2025	75,000	75,000
Additions	-	-
Disposals	-	-
At 31 March 2026	75,000	75,000
Amortisation
At 01 April 2025	63,750	63,750
Charge for year	3,750	3,750
On disposals	-	-
At 31 March 2026	67,500	67,500
Net book values
At 31 March 2026	7,500	7,500
At 31 March 2025	11,250	11,250

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Computer Equipment	Total
	£	£	£
At 01 April 2025	8,856	6,131	14,987
Additions	-	-	-
Disposals	-	-	-
At 31 March 2026	8,856	6,131	14,987
Depreciation
At 01 April 2025	5,852	5,577	11,429
Charge for year	751	138	889
On disposals	-	-	-
At 31 March 2026	6,603	5,715	12,318
Net book values
Closing balance as at 31 March 2026	2,253	416	2,669
Opening balance as at 01 April 2025	3,004	554	3,558

Debtors: amounts falling due within one year

	2026 £		2025 £
Prepayments & Accrued Income	889		816
	889		816

Creditors: amount falling due within one year

	2026 £		2025 £
Corporation Tax	17,793		10,011
	17,793		10,011

Provisions for liabilities

	2026 £		2025 £
Deferred Tax	507		889
	507		889

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
100 Ordinary shares of £1.00 each	100		100
	100		100