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REGISTERED NUMBER: 08821549 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Harleyphysiotherapy Limited

Harleyphysiotherapy Limited (Registered number: 08821549)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

Harleyphysiotherapy Limited

Company Information
for the Year Ended 31 December 2023







DIRECTOR: R S Dodgson





REGISTERED OFFICE: 22 St. Stephens Road
Cold Norton
Chelmsford
Essex
CM3 6JE





REGISTERED NUMBER: 08821549 (England and Wales)





ACCOUNTANTS: Michael J Ventham
22 St. Stephens Road
Cold Norton
Chelmsford
Essex
CM3 6JE

Harleyphysiotherapy Limited (Registered number: 08821549)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 9,406 12,568

CURRENT ASSETS
Debtors 5 111,688 103,274
Cash at bank and in hand 3,946 3,380
115,634 106,654
CREDITORS
Amounts falling due within one year 6 63,389 54,440
NET CURRENT ASSETS 52,245 52,214
TOTAL ASSETS LESS CURRENT
LIABILITIES

61,651

64,782

CREDITORS
Amounts falling due after more than one
year

7

49,075

64,069
NET ASSETS 12,576 713

CAPITAL AND RESERVES
Called up share capital 400 400
Retained earnings 9 12,176 313
SHAREHOLDERS' FUNDS 12,576 713

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

Harleyphysiotherapy Limited (Registered number: 08821549)

Balance Sheet - continued
31 December 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 director and authorised for issue on 19 September 2024 and were signed by:





R S Dodgson - Director


Harleyphysiotherapy Limited (Registered number: 08821549)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Harleyphysiotherapy 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.

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

Plant & Machineryvarying rates
Computer Equipment25% WDV

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

Harleyphysiotherapy Limited (Registered number: 08821549)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 January 2023
and 31 December 2023 24,749 669 25,418
DEPRECIATION
At 1 January 2023 12,573 277 12,850
Charge for year 3,064 98 3,162
At 31 December 2023 15,637 375 16,012
NET BOOK VALUE
At 31 December 2023 9,112 294 9,406
At 31 December 2022 12,176 392 12,568

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 18,905 12,623
Bad debt provision (200 ) -
R & P Dodgson 67,351 65,828
The London Clinic 2,649 1,562
Tax on loan to participators 22,577 22,577
Prepayments and accrued income 406 684
111,688 103,274

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors 516 250
Tax 38,072 35,449
Social security and other taxes 217 69
Other creditors 10,104 9,429
S Rogers Loan 3,434 518
A Green Loan 4,280 5,160
CBB Loan 5,612 2,743
Accruals and deferred income 1,154 822
63,389 54,440

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.23 31.12.22
£    £   
Deferred Tax 1,975 2,306
S Rogers Loan 15,764 20,535
A Green Loan - 4,280
CBB Loan 31,336 36,948
49,075 64,069

Harleyphysiotherapy Limited (Registered number: 08821549)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

8. LOANS

31.12.23 31.12.22
£ £

Amounts falling due within one year 13,326 8,421

Amounts falling due within 1-2 years 9,406 14,663

Amounts falling due within 2-5 years 28,808 32,601

Amounts falling due more than 5 years 8,886 14,499

S Roger's loan carries an interest rate of 10% per annum and is repaid weekly at a rate of £100.

A Green's loan is interest free and repayable in 50 instalments starting September 2020 and ending October 2024. The loan is secured against the company's fixed asset of a K-Laser.

The Coronavirus Bounceback loan carries an interest rate of 2.5% per annum with the repayment term initially being fixed to six years. No repayments were due in the first 12 months. The Company has since opted to make use of 18 months to be interest only payments, and has also increased the loan term to the maximum ten years.

9. RESERVES
Retained
earnings
£   

At 1 January 2023 313
Profit for the year 71,863
Dividends (60,000 )
At 31 December 2023 12,176

10. RELATED PARTY DISCLOSURES

As at 31 December 2023, Mrs R Dodgson, a Director, and Mr P Dodgson, her husband, owed the company £67,351 (2022: £65,828).

Interest is charged at the official rate. S455 tax has been paid on the balance.

It is anticipated that the debt will fall in the current year.

11. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs R Dodgson, a Director, by virtue of her shareholding.

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Harleyphysiotherapy Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Harleyphysiotherapy Limited for the year ended 31 December 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Harleyphysiotherapy Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Harleyphysiotherapy Limited and state those matters that we have agreed to state to the director of Harleyphysiotherapy Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Harleyphysiotherapy Limited and its director for our work or for this report.

It is your duty to ensure that Harleyphysiotherapy Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Harleyphysiotherapy Limited. You consider that Harleyphysiotherapy Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Harleyphysiotherapy Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Michael J Ventham
22 St. Stephens Road
Cold Norton
Chelmsford
Essex
CM3 6JE


19 September 2024