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REGISTERED NUMBER: 09599843 (England and Wales)












Unaudited Financial Statements

for the Year Ended 31 May 2023

for

Mark Harding Animal Physiotherapy Ltd

Mark Harding Animal Physiotherapy Ltd (Registered number: 09599843)






Contents of the Financial Statements
for the Year Ended 31 May 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Mark Harding Animal Physiotherapy Ltd

Company Information
for the Year Ended 31 May 2023







DIRECTOR: M Harding





REGISTERED OFFICE: 22 St. Cuthberts Way
Darlington
Co. Durham
DL1 1GB





REGISTERED NUMBER: 09599843 (England and Wales)





ACCOUNTANTS: Haines Watts
Chartered Accountants
17 Queens Lane
Newcastle upon Tyne
Tyne and Wear
NE1 1RN

Mark Harding Animal Physiotherapy Ltd (Registered number: 09599843)

Balance Sheet
31 May 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 125,999 13,317
125,999 13,317

CURRENT ASSETS
Debtors 6 5,100 778
Cash at bank 19,251 27,406
24,351 28,184
CREDITORS
Amounts falling due within one year 7 45,368 28,579
NET CURRENT LIABILITIES (21,017 ) (395 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

104,982

12,922

CREDITORS
Amounts falling due after more than one
year

8

(71,026

)

-

PROVISIONS FOR LIABILITIES (7,746 ) -
NET ASSETS 26,210 12,922

CAPITAL AND RESERVES
Called up share capital 1 1
Profit and loss account 26,209 12,921
SHAREHOLDERS' FUNDS 26,210 12,922

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 November 2023 and were signed by:





M Harding - Director


Mark Harding Animal Physiotherapy Ltd (Registered number: 09599843)

Notes to the Financial Statements
for the Year Ended 31 May 2023

1. STATUTORY INFORMATION

Mark Harding Animal Physiotherapy Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 20% on reducing balance

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets
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.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Leasing
Assets acquired under finance leases are capitalised and depreciated in the same manner as tangible fixed assets. The related obligations, net of future finance charges are included in creditors.

Rentals payable under operating leases are charged to the profit and loss account on a straight line basis over the term of the lease.

Employee benefits
Short term employee benefits are recognised as an expense in the period in which they are incurred.

Mark Harding Animal Physiotherapy Ltd (Registered number: 09599843)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023

3. ACCOUNTING POLICIES - continued

Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments on non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 4 ) .

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2022 16,648
Additions 127,208
At 31 May 2023 143,856
DEPRECIATION
At 1 June 2022 3,331
Charge for year 14,526
At 31 May 2023 17,857
NET BOOK VALUE
At 31 May 2023 125,999
At 31 May 2022 13,317


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 5,100 778

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 15,114 11,065
Finance leases (see note 9) 6,360 -
Taxation and social security 15,347 16,271
Other creditors 8,547 1,243
45,368 28,579

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 49,296 -
Finance leases (see note 9) 21,730 -
71,026 -

Amounts falling due in more than five years:

Repayable by instalments
Bank loans 7,619 -

Mark Harding Animal Physiotherapy Ltd (Registered number: 09599843)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023

9. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Finance leases
2023 2022
£    £   
Net obligations repayable:
Within one year 6,360 -
Between one and five years 21,730 -
28,090 -

Non-cancellable operating leases
2023 2022
£    £   
Within one year 17,000 -
Between one and five years 68,000 -
In more than five years 76,500 -
161,500 -

10. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Finance leases 28,090 -

The finance lease liability is secured against the assets to which it relates. The net book value of fixed assets held under finance lease at 31 May 2023 was £23,850 (2022 £Nil).