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REGISTERED NUMBER: 05148843 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

FOR

BACK IN MOTION PHYSIOTHERAPY & CLINICAL
PILATES LIMITED

BACK IN MOTION PHYSIOTHERAPY & CLINICAL
PILATES LIMITED (REGISTERED NUMBER: 05148843)






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




Page

Balance Sheet 1

Notes to the Financial Statements 3


BACK IN MOTION PHYSIOTHERAPY & CLINICAL
PILATES LIMITED (REGISTERED NUMBER: 05148843)

BALANCE SHEET
31 AUGUST 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 61,684 24,322
Investments 6 20,010 20,010
81,694 44,332

CURRENT ASSETS
Stocks 4,885 7,941
Debtors 7 178,706 173,124
Cash at bank 76,991 73,136
260,582 254,201
CREDITORS
Amounts falling due within one year 8 140,008 108,272
NET CURRENT ASSETS 120,574 145,929
TOTAL ASSETS LESS CURRENT
LIABILITIES

202,268

190,261

CREDITORS
Amounts falling due after more than one year 9 (55,293 ) (37,678 )

PROVISIONS FOR LIABILITIES (4,884 ) (4,213 )
NET ASSETS 142,091 148,370

CAPITAL AND RESERVES
Called up share capital 11 65 65
Retained earnings 142,026 148,305
SHAREHOLDERS' FUNDS 142,091 148,370

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 her 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.

BACK IN MOTION PHYSIOTHERAPY & CLINICAL
PILATES LIMITED (REGISTERED NUMBER: 05148843)

BALANCE SHEET - continued
31 AUGUST 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 August 2024 and were signed by:





Mrs C Wilton - Director


BACK IN MOTION PHYSIOTHERAPY & CLINICAL
PILATES LIMITED (REGISTERED NUMBER: 05148843)

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

1. STATUTORY INFORMATION

Back in Motion Physiotherapy & Clinical Pilates Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 05148843

Registered office: Ground Floor
The Windmill Surgery
London Road
Wymondham
Norfolk
NR18 0AF

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.

Preparation of consolidated financial statements
The financial statements contain information about Back in Motion Physiotherapy & Clinical Pilates Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover represents the fair value of services provided during the year. Turnover is recognised as contract activity progresses and the right to consideration is earned. Fair value reflects the amount expected to be recoverable from clients. Turnover excludes value added tax.

Unbilled turnover on individual contracts is included as accrued income within other debtors.

Intangible fixed assets
Trademarks are capitalised at their historical cost within intangible fixed assets. Amortisation is charged over the estimated useful life of ten years.

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 - 33% on cost, 25% on reducing balance, 20% on cost, 10% on cost and 2% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recorded at cost less accumulated impairment losses.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.


BACK IN MOTION PHYSIOTHERAPY & CLINICAL
PILATES LIMITED (REGISTERED NUMBER: 05148843)

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

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Deferred tax
The charge for taxation is based on the results for the year and takes into account taxation deferred because of timing differences between the treatment of certain items for taxation and accounting purposes. In accordance with Financial Reporting Standard 19, provision is made for deferred tax in respect of all timing differences that have originated but not reversed by the balance sheet date. Deferred tax assets are only recognised when it is more likely than not that the deferred tax asset will be recovered. Deferred tax is measured using rates of tax that have been enacted or substantially enacted by the balance sheet date. Deferred tax balances are not discounted.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3. EMPLOYEES

The average number of employees during the year was 20 (2022 - 17 ) .

BACK IN MOTION PHYSIOTHERAPY & CLINICAL
PILATES LIMITED (REGISTERED NUMBER: 05148843)

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

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 September 2022
and 31 August 2023 934
AMORTISATION
At 1 September 2022
and 31 August 2023 934
NET BOOK VALUE
At 31 August 2023 -
At 31 August 2022 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2022 112,656
Additions 44,996
At 31 August 2023 157,652
DEPRECIATION
At 1 September 2022 88,334
Charge for year 7,634
At 31 August 2023 95,968
NET BOOK VALUE
At 31 August 2023 61,684
At 31 August 2022 24,322

BACK IN MOTION PHYSIOTHERAPY & CLINICAL
PILATES LIMITED (REGISTERED NUMBER: 05148843)

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

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts and finance leases are as follows:

Plant and
machinery
etc
£   
COST
At 1 September 2022 13,440
Additions 38,487
Transfer to ownership (4,800 )
At 31 August 2023 47,127
DEPRECIATION
At 1 September 2022 5,334
Charge for year 2,829
Transfer to ownership (3,851 )
At 31 August 2023 4,312
NET BOOK VALUE
At 31 August 2023 42,815
At 31 August 2022 8,106

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 September 2022
and 31 August 2023 20,010
NET BOOK VALUE
At 31 August 2023 20,010
At 31 August 2022 20,010

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 53,390 81,083
Other debtors 125,316 92,041
178,706 173,124

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,473 11,095
Hire purchase contracts and finance leases 6,975 2,020
Taxation and social security 36,871 30,281
Other creditors 85,689 64,876
140,008 108,272

BACK IN MOTION PHYSIOTHERAPY & CLINICAL
PILATES LIMITED (REGISTERED NUMBER: 05148843)

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

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 23,333 33,803
Hire purchase contracts and finance leases 31,960 3,875
55,293 37,678

10. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts and finance leases 38,935 5,895
Bank loans 473 1,565
39,408 7,460

Bank loans are secured by personal guarantee of the director.

Hire purchase contracts and finance leases are secured on the assets concerned.

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
39 Ordinary A £1 39 39
26 Ordinary B £1 26 26
65 65

12. OTHER FINANCIAL COMMITMENTS

The total amount of commitments, guarantees and contingencies is £53,094 (2022 - £73,714).

13. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Mrs C Wilton and Mr J M Wilton
20232022
££

Balance outstanding at the start of year92,041 93,670
Amounts advanced219,601 134,463
Amounts repaid(186,537)(136,092)
Amounts written off--
Amounts waived--
Balance outstanding at end of year125,105 92,041

Interest of £2,693 (2022 - £2,005) was charged on the above director loan balance at agreed H M Revenue & Customs rates.

Mrs C Wilton has provided a personal guarantee in favour of Santander, in respect of the company's bank loan.

14. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs C Wilton, by virtue of her majority shareholding in the company.