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Registered Number: 05575062
England and Wales

 

 

 

BERKSHIRE PHYSIOTHERAPY LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 September 2022

End date: 31 August 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 4 28,924    11,474 
28,924    11,474 
Current assets      
Debtors 12,152    9,052 
Cash at bank and in hand 343,471    300,004 
355,623    309,056 
Creditors: amount falling due within one year (36,182)   (25,218)
Net current assets 319,441    283,838 
 
Total assets less current liabilities 348,365    295,312 
Provisions for liabilities (5,418)   (2,086)
Net assets 342,947    293,226 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 342,847    293,126 
Shareholder's funds 342,947    293,226 
 


For the year ended 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
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 the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 19 October 2023 and were signed on its behalf by:


-------------------------------
Mrs C A Adkins
Director
1
General Information
Berkshire Physiotherapy Limited is a private company, limited by shares, registered in England and Wales, registration number 05575062, registration address Merlin House, Brunel Road, Theale, Reading, Berkshire, RG7 4AB.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern
The accounts are prepared on a going concern basis. The use of the going concern basis of accounting is appropriate because there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern.
Turnover
Turnover represents net invoiced sales of good and services. Income is recognised when the company obtains the right to consideration.
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the statement of income, 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 taxation
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 and 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.
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.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.

If there is an indication that there has been a significant change in amortisation rate or residual value of an asset, the amortisation of that asset is revised prospectively to reflect the new expectations.
Tangible fixed assets
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Improvements to property - 25% on reducing balance and 20% on reducing balance
Plant and machinery - 25% on reducing balance-
Fixtures and fittings - 25% on reducing balance
Computer equipment - 33% on cost and 33% on reducing balance
At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount and an impairment loss is recognised immediately in profit or loss.
If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.
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.
Debtors
Short term debtors are measured at transaction price less any impairment. Loans receivable are measured at initially at fair value, net of transaction costs, and are measured subsequently at amortised costs using the effective interest method.
Creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans are measured initially at fair value, net of transaction costs, and are subsequently measured at amortised costs using the effective interest method.
2.

Average number of employees

Average number of employees during the year was 12 (2022 : 10).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 September 2022 68,750    68,750 
Additions  
Disposals  
At 31 August 2023 68,750    68,750 
Amortisation
At 01 September 2022 68,750    68,750 
Charge for year  
On disposals  
At 31 August 2023 68,750    68,750 
Net book values
At 31 August 2023  
At 31 August 2022  


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Computer Equipment   Improvements to property   Total
  £   £   £   £   £
At 01 September 2022 47,263    1,474    7,346    5,090    61,173 
Additions 18,775      6,937      25,712 
Disposals        
At 31 August 2023 66,038    1,474    14,283    5,090    86,885 
Depreciation
At 01 September 2022 37,950    1,220    5,951    4,578    49,699 
Charge for year 5,319    63    2,772    108    8,262 
On disposals        
At 31 August 2023 43,269    1,283    8,723    4,686    57,961 
Net book values
Closing balance as at 31 August 2023 22,769    191    5,560    404    28,924 
Opening balance as at 01 September 2022 9,313    254    1,395    512    11,474 


5.

Director’s loan

DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date, the following balance existed on loan accounts with the directors:

J G Adkins and Mrs C A Adkins - £11,289 in credit (2022 - £1,843 in Debit)

The loans are interest free and with no fixed date of repayment.


6.

ULTIMATE CONTROLLING PARTY

The company is under the control of its directors, J G Adkins and Mrs C A Adkins, who as husband and wife and with close family own 100% of the issued ordinary share capital.
7.

Debtors: amounts falling within one year

.   2023
£
  2022
£
Trade debtors 8,857  7,210 
Other debtors 3,295 
Directors' current accounts 1,842 
12,152  9,052 

8.

Provisions for liabilities

.   2023
£
  2022
£
Deferred Tax 5,418  2,086 
5,418  2,086 

2