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Registered Number: 03655354
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 28 February 2023

for

NEW FOREST PHYSIOTHERAPY CLINIC LTD

Director Mr A J Smith-Connor
Registered Number 03655354
Registered Office 40 Kingfisher Way
Marchwood
Southampton
SO40 4XS
Accountants Numeric Accounting Limited
Chartered Certified Accountants
Suite 1, The Portway Centre,
Old Sarum Park, Old Sarum
Salisbury
SP4 6EB
Secretary Ms M M Smith
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 850    1,198 
850    1,198 
Current assets      
Debtors: amounts falling due within one year 4 9,078    12,530 
Cash at bank and in hand 5,254    4,228 
14,332    16,758 
Creditors: amount falling due within one year 5 (7,793)   (7,036)
Net current assets 6,539    9,722 
 
Total assets less current liabilities 7,389    10,920 
Creditors: amount falling due after more than one year 6 (4,500)   (6,268)
Provisions for liabilities 7   (228)
Net assets 2,889    4,424 
 

Capital and reserves
     
Called up share capital 8 2    2 
Profit and loss account 2,887    4,422 
Shareholder's funds 2,889    4,424 
 


For the year ended 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 director on 24 November 2023 and were signed by:


-------------------------------
Mr A J Smith-Connor
Director
2
General Information
New Forest Physiotherapy Clinic Ltd is a private company, limited by shares, registered in England and Wales, registration number 03655354, registration address 40 Kingfisher Way, Marchwood, Southampton, SO40 4XS.

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, net of Value Added Tax and trade discounts.
Cost of sales
The cost of sales is the accumulated total of all costs used to create a product or service, which has been sold.
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 taxation
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.
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 25% Reducing Balance
Computer Equipment 25% 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.
Financial instruments
A financial instrument is a contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity.

When a financial asset or financial liability is recognised initially, the entity shall measure it at the transaction price unless the arrangement constitutes, in effect, a financing transaction. An arrangement constitutes a financing transaction if payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate.

At the end of each reporting period, an entity shall measure all financial instruments which constitute a financing arrangement at fair value and recognise changes in fair value in profit or loss.
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Computer Equipment   Total
  £   £   £
At 01 March 2022 8,065    2,603    10,668 
Additions    
Disposals (582)     (582)
At 28 February 2023 7,483    2,603    10,086 
Depreciation
At 01 March 2022 7,304    2,166    9,470 
Charge for year 190    125    315 
On disposals (549)     (549)
At 28 February 2023 6,945    2,291    9,236 
Net book values
Closing balance as at 28 February 2023 538    312    850 
Opening balance as at 01 March 2022 761    437    1,198 


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 6,009    6,556 
Accrued Income 776    1,085 
Other Debtors   680 
Tax Refund in Progress 2,293    4,209 
9,078    12,530 

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 873    837 
Bank Loans & Overdrafts 2,000    2,214 
Corporation Tax 1,990    1,925 
PAYE & Social Security 1,154    1,175 
Directors' Current Accounts 1,776    885 
7,793    7,036 

6.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts 4,500    6,268 
4,500    6,268 

7.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax   228 
  228 

8.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
2 Ordinary shares of £1.00 each  
 

9.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2023
£
 2022
£
 2023
£
 2022
£
Mr A J Smith-Connor(1,776)(885)

The loan is interest free with no fixed date of repayment.
10.

Dividend

During the year, total dividends of nil (2022 - nil) were paid to the director.
11.

Loan

The loan is unsecured for a period of 72 months and attracts interest of 0% for the first 12 months and 2.5% per annum thereafter.
Repayments are made monthly. No repayments are due for the first 12 months.
Amounts due for repayment:
Less than 1 year: £2,000 (2022 - £2,214)
More than 1 year and less than 5 years: £4,500 (2022 - £6,268)
3