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REGISTERED NUMBER: 11042357 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

ROSIER PHYSIO & MOVEMENT STUDIO LIMITED

ROSIER PHYSIO & MOVEMENT STUDIO LIMITED (REGISTERED NUMBER: 11042357)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 30 NOVEMBER 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


ROSIER PHYSIO & MOVEMENT STUDIO LIMITED

COMPANY INFORMATION
for the year ended 30 NOVEMBER 2023







DIRECTOR: T E Rosier





REGISTERED OFFICE: 1 High Street
Thatcham
Berks
RG19 3JG





REGISTERED NUMBER: 11042357 (England and Wales)





ACCOUNTANTS: C B Heslop & Company Limited
Chartered Accountants
1 High Street
Thatcham
Berks
RG19 3JG

ROSIER PHYSIO & MOVEMENT STUDIO LIMITED (REGISTERED NUMBER: 11042357)

STATEMENT OF FINANCIAL POSITION
30 NOVEMBER 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 6,607 8,808
6,607 8,808

CURRENT ASSETS
Debtors 6 6,602 4,490
Cash at bank and in hand 10,510 10,549
17,112 15,039
CREDITORS
Amounts falling due within one year 7 11,112 8,976
NET CURRENT ASSETS 6,000 6,063
TOTAL ASSETS LESS CURRENT
LIABILITIES

12,607

14,871

CREDITORS
Amounts falling due after more than one
year

8

(6,250

)

(9,250

)

PROVISIONS FOR LIABILITIES (1,255 ) (154 )
NET ASSETS 5,102 5,467

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 4,102 4,467
5,102 5,467

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

ROSIER PHYSIO & MOVEMENT STUDIO LIMITED (REGISTERED NUMBER: 11042357)

STATEMENT OF FINANCIAL POSITION - continued
30 NOVEMBER 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 23 August 2024 and were signed by:





T E Rosier - Director


ROSIER PHYSIO & MOVEMENT STUDIO LIMITED (REGISTERED NUMBER: 11042357)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 30 NOVEMBER 2023

1. STATUTORY INFORMATION

Rosier Physio & Movement Studio 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 2017, is being amortised evenly over its estimated useful life of five 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.
Plant and machinery - 25% on reducing balance
Office equipment - 25% on reducing balance

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

ROSIER PHYSIO & MOVEMENT STUDIO LIMITED (REGISTERED NUMBER: 11042357)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 NOVEMBER 2023

3. EMPLOYEES AND DIRECTORS

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2022
and 30 November 2023 10,000
AMORTISATION
At 1 December 2022
and 30 November 2023 10,000
NET BOOK VALUE
At 30 November 2023 -
At 30 November 2022 -

5. TANGIBLE FIXED ASSETS
Plant and Office
machinery equipment Totals
£    £    £   
COST
At 1 December 2022
and 30 November 2023 10,145 7,458 17,603
DEPRECIATION
At 1 December 2022 6,584 2,211 8,795
Charge for year 890 1,311 2,201
At 30 November 2023 7,474 3,522 10,996
NET BOOK VALUE
At 30 November 2023 2,671 3,936 6,607
At 30 November 2022 3,561 5,247 8,808

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 3,921 4,490
Other debtors 2,681 -
6,602 4,490

ROSIER PHYSIO & MOVEMENT STUDIO LIMITED (REGISTERED NUMBER: 11042357)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 NOVEMBER 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans and overdrafts 3,000 3,000
Trade creditors 1,058 -
Taxation and social security 5,498 3,116
Other creditors 1,556 2,860
11,112 8,976

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.11.23 30.11.22
£    £   
Bank loans 6,250 9,250

9. CONTINGENT LIABILITIES

There were no contingent liabilities at the balance sheet date or at 30 November 2022.

10. ULTIMATE CONTROLLING PARTY

The controlling party is T E Rosier.