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Registered Number: 08364967
England and Wales

 

 

 

THE REHAB PHYSIO LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 February 2022

End date: 31 January 2023
Directors Jennifer Wynne
Christopher Wynne
Registered Number 08364967
Registered Office Unit 1, Grisedale Road
Old Hall Estate
Bromborough
Wirral
CH62 3QA
Accountants Woods Squared Limited
The Old School
188 Liscard Road
Wallasey
Wirral
CH44 5TN
1
Director's report and financial statements
The directors present their annual report and the financial statements for the year ended 31 January 2023.
Principal activities
The principal activity of the company during the financial year was that of neurological physiotherapy and rehabilitation.
Directors
The directors who served the company throughout the year were as follows:
Jennifer Wynne
Christopher Wynne
Statement of directors' responsibilities
The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:


----------------------------------
Jennifer Wynne
Director

Date approved: 05 September 2023
2
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 4 349,469    404,289 
349,469    404,289 
Current assets      
Debtors: amounts falling due within one year 5 29,704    38,963 
Cash at bank and in hand 38,153    30,716 
67,857    69,679 
Creditors: amount falling due within one year 6 (162,812)   (181,055)
Net current liabilities (94,955)   (111,376)
 
Total assets less current liabilities 254,514    292,913 
Creditors: amount falling due after more than one year 7 (129,318)   (181,887)
Provisions for liabilities 8 (66,399)   (76,815)
Net assets 58,797    34,211 
 

Capital and reserves
     
Called up share capital 20    20 
Profit and loss account 58,777    34,191 
Shareholder's funds 58,797    34,211 
 


For the year ended 31 January 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 financial statements were approved by the board of directors on 05 September 2023 and were signed on its behalf by:


-------------------------------
Christopher Wynne
Director
3
General Information
The Rehab Physio Limited is a private company, limited by shares, registered in England and Wales, registration number 08364967, registration address Unit 1, Grisedale Road, Old Hall Estate, Bromborough, Wirral, CH62 3QA.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable 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 capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
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 5 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 15% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 33% Straight Line
Improvements to property 10% Straight Line
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees


Average number of employees during the year was 11 (2022 : 9).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 February 2022 26,698    26,698 
Additions  
Disposals  
At 31 January 2023 26,698    26,698 
Amortisation
At 01 February 2022 26,698    26,698 
Charge for year  
On disposals  
At 31 January 2023 26,698    26,698 
Net book values
At 31 January 2023  
At 31 January 2022  


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Computer Equipment   Improvements to property   Total
  £   £   £   £   £
At 01 February 2022 464,283    6,730    4,789    48,372    524,174 
Additions 3,403    770    1,780      5,953 
Disposals        
At 31 January 2023 467,686    7,500    6,569    48,372    530,127 
Depreciation
At 01 February 2022 106,419    4,158    4,471    4,837    119,885 
Charge for year 54,190    835    911    4,837    60,773 
On disposals        
At 31 January 2023 160,609    4,993    5,382    9,674    180,658 
Net book values
Closing balance as at 31 January 2023 307,077    2,507    1,187    38,698    349,469 
Opening balance as at 01 February 2022 357,864    2,572    318    43,535    404,289 


5.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 18,888    4,252 
Other Debtors 10,816    34,711 
29,704    38,963 

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 5,552    2,786 
Bank Loans & Overdrafts 52,568    51,167 
Taxation and Social Security 11,520    3,373 
Other Creditors 93,172    123,729 
162,812    181,055 

7.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts 129,318    181,887 
129,318    181,887 

8.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 66,399    76,815 
66,399    76,815 

4