IRIS Accounts Production v18.3.0.592 08424510 director 1.4.17 31.3.18 31.3.18 false true false false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure084245102017-03-31084245102018-03-31084245102017-04-012018-03-31084245102016-03-31084245102016-04-012017-03-31084245102017-03-3108424510ns15:EnglandWales2017-04-012018-03-3108424510ns14:PoundSterling2017-04-012018-03-3108424510ns10:Director12017-04-012018-03-3108424510ns10:PrivateLimitedCompanyLtd2017-04-012018-03-3108424510ns10:SmallEntities2017-04-012018-03-3108424510ns10:AuditExempt-NoAccountantsReport2017-04-012018-03-3108424510ns10:SmallCompaniesRegimeForDirectorsReport2017-04-012018-03-3108424510ns10:SmallCompaniesRegimeForAccounts2017-04-012018-03-3108424510ns10:FullAccounts2017-04-012018-03-310842451012017-04-012018-03-3108424510ns10:OrdinaryShareClass12017-04-012018-03-3108424510ns10:RegisteredOffice2017-04-012018-03-3108424510ns5:CurrentFinancialInstruments2018-03-3108424510ns5:CurrentFinancialInstruments2017-03-3108424510ns5:ShareCapital2018-03-3108424510ns5:ShareCapital2017-03-3108424510ns5:RetainedEarningsAccumulatedLosses2018-03-3108424510ns5:RetainedEarningsAccumulatedLosses2017-03-3108424510ns5:NetGoodwill2017-04-012018-03-3108424510ns5:IntangibleAssetsOtherThanGoodwill2017-04-012018-03-3108424510ns5:ComputerEquipment2017-04-012018-03-3108424510ns5:NetGoodwill2017-03-3108424510ns5:NetGoodwill2018-03-3108424510ns5:NetGoodwill2017-03-3108424510ns5:PlantMachinery2017-03-3108424510ns5:PlantMachinery2017-04-012018-03-3108424510ns5:PlantMachinery2018-03-3108424510ns5:PlantMachinery2017-03-3108424510ns5:CurrentFinancialInstrumentsns5:WithinOneYear2018-03-3108424510ns5:CurrentFinancialInstrumentsns5:WithinOneYear2017-03-3108424510ns10:OrdinaryShareClass12018-03-31


REGISTERED NUMBER: 08424510 (England and Wales)












FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2018

FOR

KIWI PHYSIOTHERAPY LIMITED

KIWI PHYSIOTHERAPY LIMITED (REGISTERED NUMBER: 08424510)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2018




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


KIWI PHYSIOTHERAPY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2018







DIRECTOR: K Raine





REGISTERED OFFICE: Kiwi Physiotherapy Clinic
1 Front Street
Lanchester
Co. Durham
DH7 0LA





REGISTERED NUMBER: 08424510 (England and Wales)





ACCOUNTANTS: Ribchesters
Chartered Accountants
Finchale House
Belmont Business Park
Durham
DH1 1TW

KIWI PHYSIOTHERAPY LIMITED (REGISTERED NUMBER: 08424510)

BALANCE SHEET
31 MARCH 2018

2018 2017
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 195,500 195,500
Tangible assets 5 3,974 4,438
199,474 199,938

CURRENT ASSETS
Stocks 2,139 2,137
Debtors 6 4,444 984
Cash at bank and in hand 77,308 86,977
83,891 90,098
CREDITORS
Amounts falling due within one year 7 61,210 104,883
NET CURRENT ASSETS/(LIABILITIES) 22,681 (14,785 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

222,155

185,153

PROVISIONS FOR LIABILITIES 544 585
NET ASSETS 221,611 184,568

CAPITAL AND RESERVES
Called up share capital 8 1 1
Retained earnings 221,610 184,567
SHAREHOLDERS' FUNDS 221,611 184,568

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2018.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2018 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

KIWI PHYSIOTHERAPY LIMITED (REGISTERED NUMBER: 08424510)

BALANCE SHEET - continued
31 MARCH 2018


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director on 30 October 2018 and were signed by:





K Raine - Director


KIWI PHYSIOTHERAPY LIMITED (REGISTERED NUMBER: 08424510)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2018

1. STATUTORY INFORMATION

Kiwi Physiotherapy 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 represents income arriving from the company's principle activity, that being physiotherapy. Turnover is
recognised when work is carried out.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is analysed and tested
annually for impairment.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost
less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - straight line over 4 years

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

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2017 - 2 ) .

KIWI PHYSIOTHERAPY LIMITED (REGISTERED NUMBER: 08424510)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2018

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2017
and 31 March 2018 195,500
NET BOOK VALUE
At 31 March 2018 195,500
At 31 March 2017 195,500

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2017 10,244
Additions 1,493
At 31 March 2018 11,737
DEPRECIATION
At 1 April 2017 5,806
Charge for year 1,957
At 31 March 2018 7,763
NET BOOK VALUE
At 31 March 2018 3,974
At 31 March 2017 4,438

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2018 2017
£    £   
Trade debtors 3,472 -
Other debtors 972 984
4,444 984

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2018 2017
£    £   
Trade creditors 71 245
Taxation and social security 9,988 15,819
Other creditors 51,151 88,819
61,210 104,883

KIWI PHYSIOTHERAPY LIMITED (REGISTERED NUMBER: 08424510)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2018

8. CALLED UP SHARE CAPITAL


Allotted, issued and fully paid:
Number: Class: Nominal 2018 2017
value: £    £   
1 Ordinary £1 1 1

9. RELATED PARTY DISCLOSURES

During the year the director maintained an interest free loan to the company. The loan balance at 31 March 2018
is £49,271 (2017: £86,499).The company occupies business premises owned by the director although no rent is
charged.