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Registered number: 04769344
Grosvenor Physiotherapy Limited
Unaudited Financial Statements
For The Year Ended 31 January 2022
TaxAssist Accountants Waterlooville

ACCA

2 London Road
Purbrook
Waterlooville
Hampshire
PO7 5LJ
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04769344
2022 2021
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 15,000 18,000
Tangible Assets 4 5,478 6,520
20,478 24,520
CURRENT ASSETS
Stocks 5 2,214 2,116
Debtors 6 449 1,945
Cash at bank and in hand 70,813 39,141
73,476 43,202
Creditors: Amounts Falling Due Within One Year 7 (19,310 ) (11,571 )
NET CURRENT ASSETS (LIABILITIES) 54,166 31,631
TOTAL ASSETS LESS CURRENT LIABILITIES 74,644 56,151
Creditors: Amounts Falling Due After More Than One Year 8 (42,546 ) (44,444 )
NET ASSETS 32,098 11,707
CAPITAL AND RESERVES
Called up share capital 10 27 27
Profit and Loss Account 32,071 11,680
SHAREHOLDERS' FUNDS 32,098 11,707
Page 1
Page 2
For the year ending 31 January 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Josephine Sealey
Director
19 August 2022
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.
1.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% on cost
Fixtures & Fittings 25% on cost
Computer Equipment 25% on cost
1.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
1.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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1.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 5 (2021: 5)
5 5
3. Intangible Assets
Goodwill
£
Cost
As at 1 February 2021 60,000
As at 31 January 2022 60,000
Amortisation
As at 1 February 2021 42,000
Provided during the period 3,000
As at 31 January 2022 45,000
Net Book Value
As at 31 January 2022 15,000
As at 1 February 2021 18,000
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2021 - 32,925 998 33,923
Additions - - 1,727 1,727
As at 31 January 2022 - 32,925 2,725 35,650
Depreciation
As at 1 February 2021 - 26,903 500 27,403
Provided during the period - 2,087 682 2,769
As at 31 January 2022 - 28,990 1,182 30,172
Net Book Value
As at 31 January 2022 - 3,935 1,543 5,478
As at 1 February 2021 - 6,022 498 6,520
5. Stocks
2022 2021
£ £
Stock - finished goods 2,214 2,116
2,214 2,116
6. Debtors
2022 2021
£ £
Due within one year
Trade debtors 365 681
Other debtors - 1,264
Net wages 84 -
449 1,945
7. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 542 860
Bank loans and overdrafts - 5,556
Corporation tax 16,988 3,320
Accruals and deferred income 1,780 1,829
Directors' loan accounts - 6
19,310 11,571
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8. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 42,546 44,444
42,546 44,444
9. Obligations Under Finance Leases and Hire Purchase
2022 2021
£ £
The maturity of these amounts is as follows:
Amounts Payable:
Within one year - -
- -
- -
10. Share Capital
2022 2021
Allotted, Called up and fully paid 27 27
11. General Information
Grosvenor Physiotherapy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04769344 . The registered office is 2 London Road , Purbrook, Waterlooville, Hampshire, PO7 5LJ.
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