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Company Registration No. 08394528 (England and Wales)
Home Physio Group Limited Unaudited accounts for the year ended 28 February 2023
Home Physio Group Limited Unaudited accounts Contents
Page
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Home Physio Group Limited Company Information for the year ended 28 February 2023
Director
H H Perpinyal
Company Number
08394528 (England and Wales)
Registered Office
Churchill House 137-139 Brent Street London NW4 4DJ
Accountants
Clearfin Accountants Limited Churchill House 137-139 Brent Street London NW4 4DJ
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Home Physio Group Limited Statement of financial position as at 28 February 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
2,102 
3,080 
Tangible assets
50,764 
64,909 
52,866 
67,989 
Current assets
Debtors
15,705 
8,280 
Cash at bank and in hand
163,506 
123,572 
179,211 
131,852 
Creditors: amounts falling due within one year
(67,674)
(25,533)
Net current assets
111,537 
106,319 
Total assets less current liabilities
164,403 
174,308 
Creditors: amounts falling due after more than one year
(44,114)
(51,486)
Net assets
120,289 
122,822 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
120,189 
122,722 
Shareholders' funds
120,289 
122,822 
For the year ending 28 February 2023 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 27 November 2023 and were signed on its behalf by
H H Perpinyal Director Company Registration No. 08394528
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Home Physio Group Limited Notes to the Accounts for the year ended 28 February 2023
1
Statutory information
Home Physio Group Limited is a private company, limited by shares, registered in England and Wales, registration number 08394528. The registered office is Churchill House, 137-139 Brent Street, London, NW4 4DJ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% straight line
Motor vehicles
20% on reducing value
Fixtures & fittings
20% straight line
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Intangible fixed assets
Intangible fixed assets (including purchased of domain) is included at cost less accumulated amortisation. This has been amortised over 5 years.
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Home Physio Group Limited Notes to the Accounts for the year ended 28 February 2023
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 March 2022
4,889 
At 28 February 2023
4,889 
Amortisation
At 1 March 2022
1,809 
Charge for the year
978 
At 28 February 2023
2,787 
Net book value
At 28 February 2023
2,102 
At 28 February 2022
3,080 
5
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 March 2022
71,000 
3,922 
13,457 
88,379 
Additions
- 
- 
1,823 
1,823 
Disposals
- 
- 
(960)
(960)
At 28 February 2023
71,000 
3,922 
14,320 
89,242 
Depreciation
At 1 March 2022
14,200 
784 
8,486 
23,470 
Charge for the year
11,360 
784 
2,864 
15,008 
At 28 February 2023
25,560 
1,568 
11,350 
38,478 
Net book value
At 28 February 2023
45,440 
2,354 
2,970 
50,764 
At 28 February 2022
56,800 
3,138 
4,971 
64,909 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
15,705 
8,280 
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Home Physio Group Limited Notes to the Accounts for the year ended 28 February 2023
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
1,067 
- 
Obligations under finance leases and hire purchase contracts
7,372 
7,372 
Taxes and social security
14,166 
16,331 
Loans from directors
43,629 
390 
Accruals
1,440 
1,440 
67,674 
25,533 
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
44,114 
51,486 
9
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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