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REGISTERED NUMBER: 06675664 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

FOR

MARK LEATHER PHYSIOTHERAPY LIMITED

MARK LEATHER PHYSIOTHERAPY LIMITED (REGISTERED NUMBER: 06675664)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


MARK LEATHER PHYSIOTHERAPY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2023







DIRECTOR: M Leather





SECRETARY: Ms L Leather





REGISTERED OFFICE: 17 Station Road
Clapham
North Yorkshire
LA2 8ER





REGISTERED NUMBER: 06675664 (England and Wales)





ACCOUNTANTS: P B Syddall & Co
Chartered Accountants
Grafton House
81 Chorley Old Road
Bolton
Lancashire
BL1 3AJ

MARK LEATHER PHYSIOTHERAPY LIMITED (REGISTERED NUMBER: 06675664)

BALANCE SHEET
31 AUGUST 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 4,299 5,057
Tangible assets 5 - -
4,299 5,057

CURRENT ASSETS
Debtors 6 23,996 35,167
Cash at bank 3,066 4,256
27,062 39,423
CREDITORS
Amounts falling due within one year 7 30,720 44,229
NET CURRENT LIABILITIES (3,658 ) (4,806 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

641

251

CAPITAL AND RESERVES
Called up share capital 8 25 25
Retained earnings 616 226
SHAREHOLDERS' FUNDS 641 251

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 February 2024 and were signed by:



M Leather - Director


MARK LEATHER PHYSIOTHERAPY LIMITED (REGISTERED NUMBER: 06675664)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

1. STATUTORY INFORMATION

Mark Leather Physiotherapy Limited 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.

2. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS
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. 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.

GOODWILL
Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of sixteen years.

INTANGIBLE ASSETS
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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 TAX
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.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

MARK LEATHER PHYSIOTHERAPY LIMITED (REGISTERED NUMBER: 06675664)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2022
and 31 August 2023 24,000
AMORTISATION
At 1 September 2022 18,943
Amortisation for year 758
At 31 August 2023 19,701
NET BOOK VALUE
At 31 August 2023 4,299
At 31 August 2022 5,057

5. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 September 2022
and 31 August 2023 4,625
DEPRECIATION
At 1 September 2022
and 31 August 2023 4,625
NET BOOK VALUE
At 31 August 2023 -
At 31 August 2022 -

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 11,613 22,352
Directors current account 8,058 12,815
Tax 4,325 -
23,996 35,167

MARK LEATHER PHYSIOTHERAPY LIMITED (REGISTERED NUMBER: 06675664)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 14,107 14,462
Trade creditors 6,513 21,107
Tax 8,010 6,299
Social security and other taxes (309 ) 22
Accrued expenses 2,399 2,339
30,720 44,229

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
10 Ordinary £1 10 10
15 Ordinary B £1 15 15
25 25

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2023 and 31 August 2022:

2023 2022
£    £   
M Leather
Balance outstanding at start of year 12,815 11,513
Amounts advanced - 1,302
Amounts repaid (4,757 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 8,058 12,815