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REGISTERED NUMBER: 12176908 (England and Wales)























Unaudited Financial Statements

for the Year Ended 31 March 2022

for

Onyx Rehabilitation Ltd

Onyx Rehabilitation Ltd (Registered number: 12176908)

Contents of the Financial Statements
for the Year Ended 31 March 2022










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Onyx Rehabilitation Ltd

Company Information
for the Year Ended 31 March 2022







DIRECTORS: Mrs T M Shaw
Miss L Shaw





REGISTERED OFFICE: 316 Blackpool Road
Fulwood
Preston
Lancashire
PR2 3AE





REGISTERED NUMBER: 12176908 (England and Wales)





ACCOUNTANTS: McDade Roberts Accountants Limited
Chartered Accountants
316 Blackpool Road
Fulwood
Preston
Lancashire
PR2 3AE

Onyx Rehabilitation Ltd (Registered number: 12176908)

Balance Sheet
31 March 2022

31.3.22 31.3.21
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 20,302 18,146

CURRENT ASSETS
Stocks 46,151 44,345
Debtors 5 15,721 27,569
Cash at bank 9,286 17,369
71,158 89,283
CREDITORS
Amounts falling due within one year 6 31,574 39,035
NET CURRENT ASSETS 39,584 50,248
TOTAL ASSETS LESS CURRENT
LIABILITIES

59,886

68,394

PROVISIONS FOR LIABILITIES 3,827 3,354
NET ASSETS 56,059 65,040

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 55,959 64,940
56,059 65,040

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 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.

Onyx Rehabilitation Ltd (Registered number: 12176908)

Balance Sheet - continued
31 March 2022


The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 August 2022 and were signed on its behalf by:





Mrs T M Shaw - Director


Onyx Rehabilitation Ltd (Registered number: 12176908)

Notes to the Financial Statements
for the Year Ended 31 March 2022


1. STATUTORY INFORMATION

Onyx Rehabilitation Ltd 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 Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going concern
The accounts have been prepared on a going concern basis as there are no indicators of financial impact in relation to COVID-19 and the directors anticipate the company continuing to trade for the foreseeable future and will continue to monitor the situation.

Turnover
Sales and expenses reimbursed is measured at the fair value of the consideration received or
receivable, including work in progress but 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.
Land and buildings - 33% on cost
Plant and machinery etc - 33% on cost and 20% on cost

Stocks
Work in progress is valued based on the cost of the unbilled work carried out in the financial period.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Onyx Rehabilitation Ltd (Registered number: 12176908)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2022


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 5 (2021 - 4 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2021 - 26,879 26,879
Additions 11,130 10,695 21,825
At 31 March 2022 11,130 37,574 48,704
DEPRECIATION
At 1 April 2021 - 8,733 8,733
Charge for year 3,673 15,996 19,669
At 31 March 2022 3,673 24,729 28,402
NET BOOK VALUE
At 31 March 2022 7,457 12,845 20,302
At 31 March 2021 - 18,146 18,146

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.22 31.3.21
£    £   
Trade debtors 8,168 20,642
Other debtors 7,553 6,927
15,721 27,569

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.22 31.3.21
£    £   
Trade creditors 416 (1 )
Taxation and social security 14,177 18,833
Other creditors 16,981 20,203
31,574 39,035

Onyx Rehabilitation Ltd (Registered number: 12176908)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2022


7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31.3.22 31.3.21
£    £   
Within one year 8,663 8,642
Between one and five years 7,941 16,604
16,604 25,246