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2021-06-01 2022-05-31 08530802 dpl-frs:CostSales dpl-frs:Item7 2021-05-31 08530802 dpl-frs:CostSales dpl-frs:Item7 2022-05-31 08530802 dpl-frs:DistributionCosts dpl-frs:Item7 2021-06-01 2022-05-31 08530802 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-06-01 2022-05-31 08530802 dpl-frs:Item8 2021-06-01 2022-05-31 08530802 dpl-frs:Item8 2021-05-31 08530802 dpl-frs:Item8 2022-05-31 08530802 dpl-frs:CostSales dpl-frs:Item8 2021-06-01 2022-05-31 08530802 dpl-frs:CostSales dpl-frs:Item8 2021-05-31 08530802 dpl-frs:CostSales dpl-frs:Item8 2022-05-31 08530802 dpl-frs:DistributionCosts dpl-frs:Item8 2021-06-01 2022-05-31 08530802 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-06-01 2022-05-31 08530802 dpl-frs:Item9 2021-06-01 2022-05-31 08530802 dpl-frs:Item9 2021-05-31 08530802 dpl-frs:Item9 2022-05-31 08530802 dpl-frs:CostSales dpl-frs:Item9 2021-06-01 2022-05-31 08530802 dpl-frs:CostSales dpl-frs:Item9 2021-05-31 08530802 dpl-frs:CostSales dpl-frs:Item9 2022-05-31 08530802 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2022-05-31 08530802 dpl-frs:Item12 2021-06-01 2022-05-31 08530802 dpl-frs:Item12 2021-05-31 08530802 dpl-frs:Item12 2022-05-31 08530802 dpl-frs:CostSales dpl-frs:Item12 2021-06-01 2022-05-31 08530802 dpl-frs:CostSales dpl-frs:Item12 2021-05-31 08530802 dpl-frs:CostSales dpl-frs:Item12 2022-05-31 08530802 dpl-frs:DistributionCosts dpl-frs:Item12 2021-06-01 2022-05-31 08530802 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-06-01 2022-05-31 08530802 1 2021-06-01 2022-05-31 08530802 frs-countries:EnglandWales 2021-06-01 2022-05-31
Registered number: 08530802
Physiopedia
Unaudited Financial Statements
For The Year Ended 31 May 2023
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Accountant's Report
Independent examiner’s report to the trustees of Physiopedia  
I report to the charity trustees on my examination of the accounts of Physiopedia (the Company) for the year ended 31 May 2023 .
Responsibilities and basis of report 
As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent examiner’s statement 
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 
accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 
the accounts do not accord with those records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed
Sue Whitter ICPA (Fellow)
05/02/2024
Devtrain Ltd t/a Sue Whitter ICPA
The Old Hall, Hall Lane
Fiskerton
Lincoln
LN3 4HT
Page 1
Page 2
Balance Sheet
Registered number: 08530802
2023 2022
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 80,780 95,000
Cash at bank and in hand 99,351 24,389
180,131 119,389
Creditors: Amounts Falling Due Within One Year 6 (4,683 ) (3,177 )
NET CURRENT ASSETS (LIABILITIES) 175,448 116,212
TOTAL ASSETS LESS CURRENT LIABILITIES 175,448 116,212
NET ASSETS 175,448 116,212
Income and Expenditure Account 175,448 116,212
MEMBERS' FUNDS 175,448 116,212
For the year ending 31 May 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.
On behalf of the board
Mrs Rachael Lowe
Director
05/02/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Physiopedia is a private company, limited by guarantee, incorporated in England & Wales, registered number 08530802 . The registered office is 10 Queen Street Place, London, EC4R 1BE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 25% reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 June 2022 1,658
As at 31 May 2023 1,658
Depreciation
As at 1 June 2022 1,658
As at 31 May 2023 1,658
Net Book Value
As at 31 May 2023 -
As at 1 June 2022 -
Page 3
Page 4
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 5,000 5,000
Prepayments and accrued income 75,780 90,000
80,780 95,000
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,530 24
Accruals and deferred income 3,153 3,153
4,683 3,177
7. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 4