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REGISTERED NUMBER: 05895719 (England and Wales)










Unaudited Financial Statements

for the Year Ended 31 October 2023

for


Pure Physiotherapy Limited



Pure Physiotherapy Limited (Registered number: 05895719)








Contents of the Financial Statements

for the Year Ended 31 October 2023





Page




Company Information  

1




Balance Sheet  

2




Notes to the Financial Statements  

4





Pure Physiotherapy Limited



Company Information

for the Year Ended 31 October 2023









DIRECTORS:

P Robinson


D Craig


G Rimmer


T E Beadle


T Beaufoy


S B Newton







REGISTERED OFFICE:

Haywood House


Hydra Business Park


Nether Lane


Sheffield


S35 9ZX







REGISTERED NUMBER:

05895719 (England and Wales)







ACCOUNTANTS:

Camplejohn Rowan


CFC House


Acorn Business Park


Woodseats Close


Sheffield


South Yorkshire


S8 0TB



Pure Physiotherapy Limited (Registered number: 05895719)



Balance Sheet

31 October 2023



31.10.23


31.10.22


Notes

£   

£   


FIXED ASSETS

Intangible assets

4

674,870


65,722



Tangible assets

5

441,502


332,215



1,116,372


397,937




CURRENT ASSETS

Stocks

215,408


238,740



Debtors

6

2,800,544


1,193,367



Cash at bank and in hand

631,025


786,111



3,646,977


2,218,218



CREDITORS

Amounts falling due within one year

7

(2,105,974

)

(1,335,223

)


NET CURRENT ASSETS

1,541,003


882,995



TOTAL ASSETS LESS CURRENT

LIABILITIES

2,657,375


1,280,932




CREDITORS

Amounts falling due after more than one year

8

(103,429

)

(166,289

)



PROVISIONS FOR LIABILITIES

(74,666

)

(35,863

)


NET ASSETS

2,479,280


1,078,780




CAPITAL AND RESERVES

Called up share capital

9

4


4



Revaluation reserve

10

99,064


99,064



Retained earnings

10

2,380,212


979,712



SHAREHOLDERS' FUNDS

2,479,280


1,078,780




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


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


The directors acknowledge their 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.



Pure Physiotherapy Limited (Registered number: 05895719)



Balance Sheet - continued

31 October 2023



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 Board of Directors and authorised for issue on 24 July 2024 and were signed on its behalf by:






T Beaufoy - Director




Pure Physiotherapy Limited (Registered number: 05895719)



Notes to the Financial Statements

for the Year Ended 31 October 2023


1.

STATUTORY INFORMATION



Pure 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 as modified by the revaluation of certain assets.    



Turnover


Turnover represents sale of services. It is recognised when the services are provided.



Goodwill

Goodwill, being the amount paid in connection with the acquisitions of businesses in 2019 and 2021, is being amortised over its estimated useful life of ten 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.


Computer software is being amortised evenly over its estimated useful life of three years.



Tangible fixed assets


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


Plant and machinery

-

25% on reducing balance


Fixtures and fittings

-

25% on reducing balance


Computer equipment

-

25% on reducing balance



Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.


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.



Pure Physiotherapy Limited (Registered number: 05895719)



Notes to the Financial Statements - continued

for the Year Ended 31 October 2023


2.

ACCOUNTING POLICIES - continued



Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.


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 302 (2022 - 170 ) .


4.

INTANGIBLE FIXED ASSETS


Other



intangible



Goodwill


assets


Totals

£   

£   

£   



COST


At 1 November 2022

69,000


12,340


81,340




Additions

647,386


-


647,386




At 31 October 2023

716,386


12,340


728,726




AMORTISATION


At 1 November 2022

10,473


5,145


15,618




Charge for year

34,125


4,113


38,238




At 31 October 2023

44,598


9,258


53,856




NET BOOK VALUE


At 31 October 2023

671,788


3,082


674,870




At 31 October 2022

58,527


7,195


65,722





Pure Physiotherapy Limited (Registered number: 05895719)



Notes to the Financial Statements - continued

for the Year Ended 31 October 2023


5.

TANGIBLE FIXED ASSETS


Fixtures



Freehold


Plant and


and


Computer



property


machinery


fittings


equipment


Totals

£   

£   

£   

£   

£   



COST OR VALUATION


At 1 November 2022

140,000


95,926


79,930


169,840


485,696




Additions

-


24,830


50,577


122,961


198,368




Disposals

-


-


-


(5,748

)

(5,748

)



At 31 October 2023

140,000


120,756


130,507


287,053


678,316




DEPRECIATION


At 1 November 2022

-


79,317


20,467


53,697


153,481




Charge for year

-


7,942


22,736


57,992


88,670




Eliminated on disposal

-


-


-


(5,337

)

(5,337

)



At 31 October 2023

-


87,259


43,203


106,352


236,814




NET BOOK VALUE


At 31 October 2023

140,000


33,497


87,304


180,701


441,502




At 31 October 2022

140,000


16,609


59,463


116,143


332,215





Cost or valuation at 31 October 2023 is represented by:



Fixtures



Freehold


Plant and


and


Computer



property


machinery


fittings


equipment


Totals

£   

£   

£   

£   

£   



Valuation in 2019

3,075


-


-


-


3,075




Valuation in 2022

60,000


-


-


-


60,000




Cost

76,925


120,756


130,507


287,053


615,241



140,000


120,756


130,507


287,053


678,316





If freehold property had not been revalued it would have been included at the following historical cost:



31.10.23


31.10.22

£   

£   



Cost

76,925


76,925




Aggregate depreciation

50,067


50,067





Freehold property was valued on an open market basis on 22 September 2022 by SMC Brownill Vickers .


6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR



31.10.23


31.10.22

£   

£   



Trade debtors

2,130,631


1,058,578




Other debtors

539,882


65,099




Directors' current accounts

142


647




Prepayments & accrued income

129,889


69,043



2,800,544


1,193,367





Pure Physiotherapy Limited (Registered number: 05895719)



Notes to the Financial Statements - continued

for the Year Ended 31 October 2023


7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR



31.10.23


31.10.22

£   

£   



Bank loans and overdrafts

48,000


48,000




Hire purchase contracts

14,860


14,860




Trade creditors

52,206


33,365




Tax

512,731


93,478




Social security and other taxes

348,271


176,190




Other creditors

906,581


876,084




Accruals & prepaid income

223,325


93,246



2,105,974


1,335,223




8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE

YEAR



31.10.23


31.10.22

£   

£   



Bank loans

76,000


124,000




Hire purchase contracts

27,429


42,289



103,429


166,289




9.

CALLED UP SHARE CAPITAL



Allotted, issued and fully paid:


Number:

Class:

Nominal

31.10.23


31.10.22


value:

£   

£   



1

Ordinary A

£1

1


1




1

Ordinary B

£1

1


1




2

Ordinary C

£1

2


2



4


4




10.

RESERVES


Retained


Revaluation



earnings


reserve


Totals

£   

£   

£   




At 1 November 2022

979,712


99,064


1,078,776




Profit for the year

1,565,500


1,565,500




Dividends

(165,000

)

(165,000

)



At 31 October 2023

2,380,212


99,064


2,479,276




11.

ULTIMATE CONTROLLING PARTY



The controlling party is Unity Health Group Limited.