The London Hip And Knee Clinic Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09386579

The London Hip And Knee Clinic Ltd

Filleted Unaudited Financial Statements

For the year ended

31 January 2026

The London Hip And Knee Clinic Ltd

Financial Statements

Year ended 31 January 2026

Contents	Pages

Statement of financial position	1 to 2

Notes to the financial statements	3 to 6

The London Hip And Knee Clinic Ltd

Statement of Financial Position

31 January 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	5		2,335	1,491

Current assets

Debtors	6	511,103	333,867
Cash at bank and in hand		346,626	330,714
		---------	---------
		857,729	664,581

Creditors: amounts falling due within one year	7	138,315		121,761
		---------		---------
Net current assets			719,414	542,820
			---------	---------
Total assets less current liabilities			721,749	544,311
			---------	---------
Net assets			721,749	544,311
			---------	---------

Capital and reserves

Called up share capital	8	1	1
Profit and loss account		721,748	544,310
		---------	---------
Shareholders funds		721,749	544,311
		---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 January 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 member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

The London Hip And Knee Clinic Ltd

Statement of Financial Position (continued)

31 January 2026

These financial statements were approved by the board of directors and authorised for issue on 29 October 2026 , and are signed on behalf of the board by:

Mr Bhupinder S Mann
Director

Company registration number: 09386579

The London Hip And Knee Clinic Ltd

Notes to the Financial Statements

Year ended 31 January 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Monington House, 20 Penington Road, Beaconsfield, England, HP9 1ET.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in UK sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.

Trade receivables

Trade receivable do not carry any interest and are stated at their original invoice value as reduced by appropriate allowances for estimated irrecoverable amounts.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax. Revenue from services provided is recognised when the significant risks and rewards have transferred to the buyer, usually on the provision of services.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income. In this case, tax is recognised in other comprehensive income. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the 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.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Equipment	-	33.33% Straight line

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2025: 1 ).

5. Tangible assets

	Equipment	Total
	£	£
Cost
At 1 February 2025	4,197	4,197
Additions	2,525	2,525
Disposals	( 2,241)	( 2,241)
	-------	-------
At 31 January 2026	4,481	4,481
	-------	-------
Depreciation
At 1 February 2025	2,706	2,706
Charge for the year	1,494	1,494
Disposals	( 2,054)	( 2,054)
	-------	-------
At 31 January 2026	2,146	2,146
	-------	-------
Carrying amount
At 31 January 2026	2,335	2,335
	-------	-------
At 31 January 2025	1,491	1,491
	-------	-------

6. Debtors

	2026	2025
	£	£
Trade debtors	63,545	57,310
Other debtors	447,558	276,557
	---------	---------
	511,103	333,867
	---------	---------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Social security and other taxes	122,948	113,301
Other creditors	15,367	8,460
	---------	---------
	138,315	121,761
	---------	---------

8. Called up share capital

Issued, called up and fully paid

	2026		2025
	No.	£	No.	£
Ordinary shares of £ 1 each	1	1	1	1
	----	----	----	----

9. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2026	2025
	£	£
Not later than 1 year	9,571	14,357
Later than 1 year and not later than 5 years	–	9,571
	-------	--------
	9,571	23,928
	-------	--------

10. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2026
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
Mr Bhupinder S Mann	248,282	351,453	( 180,542)	419,193
	---------	---------	---------	---------

	2025
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
Mr Bhupinder S Mann	174,745	280,661	( 207,124)	248,282
	---------	---------	---------	---------

An amount of £11,504 (2025 - £4,706) based on the official rate of interest on beneficial loan of 2.25% & 3.75% (2025 - 2.25%) was charged on the loan to the director.

11. Related party transactions

The company entered into the following related party transactions during the year:

Nature of Relationship	Transaction Type	2026	2025
		£	£
Director	Balance due to/(from)	(419,193)	(248,282)

An amount of £11,504 (2025 - £4,706) based on the official rate of interest on beneficial loan of 2.25% & 3.75% (2025 - 2.25%) was charged on the loan to the director.