REGISTERED NUMBER: 05615088 (England and Wales)

Financial Statements for the Year Ended 30 November 2017

for

A and L Clinics Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr L M Ahmed

Mr A Pocius

REGISTERED OFFICE:

9 Lower Brook Street

Ipswich

Suffolk

IP4 1AG

REGISTERED NUMBER:

05615088 (England and Wales)

ACCOUNTANTS:

Emsdens Limited

10 Ladbrook Close

Elmsett

Ipswich

Suffolk

IP7 6LD

FIXED ASSETS

Tangible assets

4

54,393

33,711

CURRENT ASSETS

Debtors

5

14,072

36,016

Cash at bank

27,965

17,707

42,037

53,723

CREDITORS

Amounts falling due within one year

6

136,405

124,913

NET CURRENT LIABILITIES

(94,368

)

(71,190

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(39,975

)

(37,479

)

CREDITORS

Amounts falling due after more than one year

7

155,351

142,907

NET LIABILITIES

(195,326

)

(180,386

)

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

(195,426

)

(180,486

)

SHAREHOLDERS' FUNDS

(195,326

)

(180,386

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2017.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2017 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 of Part 15 of the Companies Act 2006 relating to small companies.

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 on 30 August 2018 and were signed on its behalf by:

Mr L M Ahmed - Director

Mr A Pocius - Director

1.	STATUTORY INFORMATION

A and L Clinics Limited is a private company, limited by shares , registered in England and Wales. 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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 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 etc

-

33% on cost, 20% on reducing balance and 15% on reducing balance

Computer equipment - 25% reducing balance

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the

statement of financial position 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.

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 4 (2016 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2016

184,203

Additions

32,725

At 30 November 2017

216,928

DEPRECIATION

At 1 December 2016

150,492

Charge for year

12,043

At 30 November 2017

162,535

NET BOOK VALUE

At 30 November 2017

54,393

At 30 November 2016

33,711

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

Additions

25,680

At 30 November 2017

25,680

DEPRECIATION

Charge for year

4,708

At 30 November 2017

4,708

NET BOOK VALUE

At 30 November 2017

20,972

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.17

30.11.16

£

£

Other debtors

14,072

36,016

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.17

30.11.16

£

£

Hire purchase contracts

5,136

-

Trade creditors

49,555

47,813

Taxation and social security

1,720

1,173

Other creditors

79,994

75,927

136,405

124,913

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.17

30.11.16

£

£

Hire purchase contracts

15,836

-

Other creditors

139,515

142,907

155,351

142,907

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.17

30.11.16

value:

£

£

100

Ordinary

£1

100

100

9.

RESERVES

Retained

earnings

£

At 1 December 2016

(180,486

)

Deficit for the year

(14,940

)

At 30 November 2017

(195,426

)

10.	RELATED PARTY DISCLOSURES

The company made payments to Charisma 2015 Limited amounting to £104,865.18 during the period (2016:

£141,844.13) a company in which the director Mr A Pocius has an interest.

The transactions were calculated at market value and under normal commercial conditions.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr L M Ahmed.

The ultimate controlling party is Mr L M Ahmed.