Caseware UK (AP4) 2023.0.135 2023.0.135 false2023-01-01No description of principal activity22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12374917 2023-01-01 2023-12-31 12374917 2022-01-01 2022-12-31 12374917 2023-12-31 12374917 2022-12-31 12374917 2022-01-01 12374917 c:Director1 2023-01-01 2023-12-31 12374917 d:OfficeEquipment 2023-01-01 2023-12-31 12374917 d:OfficeEquipment 2023-12-31 12374917 d:OfficeEquipment 2022-12-31 12374917 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 12374917 d:CurrentFinancialInstruments 2023-12-31 12374917 d:CurrentFinancialInstruments 2022-12-31 12374917 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 12374917 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 12374917 d:ShareCapital 2023-01-01 2023-12-31 12374917 d:ShareCapital 2023-12-31 12374917 d:ShareCapital 2022-01-01 2022-12-31 12374917 d:ShareCapital 2022-12-31 12374917 d:ShareCapital 2022-01-01 12374917 d:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 12374917 d:RetainedEarningsAccumulatedLosses 2023-12-31 12374917 d:RetainedEarningsAccumulatedLosses 2022-01-01 2022-12-31 12374917 d:RetainedEarningsAccumulatedLosses 2022-12-31 12374917 d:RetainedEarningsAccumulatedLosses 2022-01-01 12374917 c:FRS102 2023-01-01 2023-12-31 12374917 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 12374917 c:FullAccounts 2023-01-01 2023-12-31 12374917 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 12374917 2 2023-01-01 2023-12-31 12374917 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure
Registered number: 12374917








 
Salisbury Physiotherapy Clinic Limited
Unaudited
Financial statements
Information for filing with the registrar
For the Period Ended 31 December 2023







Fletcher & Partners
Chartered Accountants
Salisbury

 
Salisbury Physiotherapy Clinic Limited
Registered number: 12374917

Balance Sheet
As at 31 December 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
799
1,599

  
799
1,599

Current assets
  

Debtors: amounts falling due within one year
 5 
2,307
6,568

Cash at bank and in hand
 6 
1,823
4,594

  
4,130
11,162

Creditors: amounts falling due within one year
 7 
(14,534)
(16,123)

Net current liabilities
  
 
 
(10,404)
 
 
(4,961)

Total assets less current liabilities
  
(9,605)
(3,362)

  

Net liabilities
  
(9,605)
(3,362)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(9,705)
(3,462)

  
(9,605)
(3,362)


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 


Mr K Litke
Director
Date: 16 September 2024

The notes on pages 4 to 7 form part of these financial statements.
Page 1

 
Salisbury Physiotherapy Clinic Limited
 

Statement of Changes in Equity
For the Period Ended 31 December 2023


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 January 2023
100
(3,462)
(3,362)


Comprehensive income for the period

Loss for the period

-
(6,243)
(6,243)


Other comprehensive income for the period
-
-
-


Total comprehensive income for the period
-
(6,243)
(6,243)


Total transactions with owners
-
-
-


At 31 December 2023
100
(9,705)
(9,605)


The notes on pages 4 to 7 form part of these financial statements.
Page 2

 
Salisbury Physiotherapy Clinic Limited
 

Statement of Changes in Equity
For the Period Ended 31 December 2022


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 January 2022
100
24,230
24,330


Comprehensive income for the year

Loss for the year

-
(18,692)
(18,692)


Other comprehensive income for the year
-
-
-


Total comprehensive income for the year
-
(18,692)
(18,692)


Contributions by and distributions to owners

Dividends: Equity capital
-
(9,000)
(9,000)


Total transactions with owners
-
(9,000)
(9,000)


At 31 December 2022
100
(3,462)
(3,362)


The notes on pages 4 to 7 form part of these financial statements.
Page 3

 
Salisbury Physiotherapy Clinic Limited
 

 
Notes to the Financial Statements
For the Period Ended 31 December 2023

1.


General information

Salisbury Physiotherapy Clinic Limited is a private company limited by shares, incorporated in England and Wales with the registered number 12374917.  It's registered office is Crown Chambers, Bridge Street Salisbury, Wiltshire, SP1 2LZ.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The directors assess whether the use of the going concern basis is appropriate, i.e. whether there are material uncertainties related to events or conditions that may cast significant doubt on the ability of the company to continue as a going concern. The directors make this assessment in respect of a period of at least one year from the date of authorisation for issue of the financial statements. At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the forseeable future. Thus the directors continue to adopt the going concern basis in preparing the financial statements.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 4

 
Salisbury Physiotherapy Clinic Limited
 

 
Notes to the Financial Statements
For the Period Ended 31 December 2023

2.Accounting policies (continued)

 
2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
33%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

  
2.8

Debtors

Short term debtors are measured at transaction price, less any impairment.

  
2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

  
2.10

Creditors

Short term creditors are measured at the transaction price.

Page 5

 
Salisbury Physiotherapy Clinic Limited
 

 
Notes to the Financial Statements
For the Period Ended 31 December 2023

2.Accounting policies (continued)

 
2.11

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

2023
2022
£
£

Wages and salaries
24,137
35,150

Social security costs
-
2,232

Cost of defined contribution scheme
530
1,456

24,667
38,838


The average monthly number of employees, including directors, during the period was 2 (2022 - 2).


4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 January 2023
6,215



At 31 December 2023

6,215



Depreciation


At 1 January 2023
4,616


Charge for the period on owned assets
800



At 31 December 2023

5,416



Net book value



At 31 December 2023
799



At 31 December 2022
1,599


5.


Debtors

2023
2022
£
£

Page 6

 
Salisbury Physiotherapy Clinic Limited
 

 
Notes to the Financial Statements
For the Period Ended 31 December 2023

5.Debtors (continued)


Trade debtors
2,307
-

Other debtors
-
6,568



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
1,823
4,594



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other taxation and social security
-
3,573

Other creditors
10,603
9,211

Accruals and deferred income
3,931
3,339

14,534
16,123



8.


Pension commitments


Page 7