2023-04-012024-03-312024-03-31falseNI640139Paul Flynn Physiotherapy 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Paul Flynn Physiotherapy Limited

Registered Number
NI640139
(Northern Ireland)

Unaudited Financial Statements for the Year ended
31 March 2024

Paul Flynn Physiotherapy Limited
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

Flynn, Paul John

Registered Address

7 The Precinct
23 South Street
Newtownards
BT23 4JT

Registered Number

NI640139 (Northern Ireland)
Paul Flynn Physiotherapy Limited
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets31,8542,218
Tangible assets418,20917,366
20,06319,584
Current assets
Cash at bank and on hand1,4491,528
1,4491,528
Creditors amounts falling due within one year5(13,902)(19,116)
Net current assets (liabilities)(12,453)(17,588)
Total assets less current liabilities7,6101,996
Net assets7,6101,996
Capital and reserves
Called up share capital100100
Profit and loss account7,5101,896
Shareholders' funds7,6101,996
The financial statements were approved and authorised for issue by the Director on 2 October 2024, and are signed on its behalf by:
Flynn, Paul John
Director
Registered Company No. NI640139
Paul Flynn Physiotherapy Limited
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery25
Fixtures and fittings25
Vehicles25
Office Equipment25
2.Average number of employees

20242023
Average number of employees during the year11
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 April 232,6352,635
At 31 March 242,6352,635
Amortisation and impairment
At 01 April 23417417
Charge for year364364
At 31 March 24781781
Net book value
At 31 March 241,8541,854
At 31 March 232,2182,218
4.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 April 232,463-30,627-33,090
Additions-5,980-4996,479
At 31 March 242,4635,98030,62749939,569
Depreciation and impairment
At 01 April 232,014-13,710-15,724
Charge for year1121,1944,2301005,636
At 31 March 242,1261,19417,94010021,360
Net book value
At 31 March 243374,78612,68739918,209
At 31 March 23449-16,917-17,366
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables205,519
Bank borrowings and overdrafts5005,042
Taxation and social security11,0946,756
Accrued liabilities and deferred income2,2881,799
Total13,90219,116