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REGISTERED NUMBER: SC341704 (Scotland)















Unaudited Financial Statements for the Year Ended 30 April 2024

for

Inverurie Chartered Physiotherapy Clinic
Limited

Inverurie Chartered Physiotherapy Clinic
Limited (Registered number: SC341704)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Inverurie Chartered Physiotherapy Clinic
Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: C Davidson
Ms A Middleton
R Riungu
K Cole





SECRETARY:





REGISTERED OFFICE: Tumulus Way
Midmill Business Park
Kintore
Inverurie
Aberdeenshire
AB51 0TG





REGISTERED NUMBER: SC341704 (Scotland)





ACCOUNTANTS: Add Accountancy Limited
6 Market Square
Oldmeldrum
Aberdeenshire
AB51 0AA

Inverurie Chartered Physiotherapy Clinic
Limited (Registered number: SC341704)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 36,894 32,358

CURRENT ASSETS
Stocks 1,500 2,000
Debtors 5 5,375 8,299
Cash at bank 14,681 10,157
21,556 20,456
CREDITORS
Amounts falling due within one year 6 36,838 34,246
NET CURRENT LIABILITIES (15,282 ) (13,790 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

21,612

18,568

PROVISIONS FOR LIABILITIES 2,787 2,787
NET ASSETS 18,825 15,781

CAPITAL AND RESERVES
Called up share capital 160 160
Retained earnings 18,665 15,621
SHAREHOLDERS' FUNDS 18,825 15,781

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Inverurie Chartered Physiotherapy Clinic
Limited (Registered number: SC341704)

Balance Sheet - continued
30 April 2024


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 Board of Directors and authorised for issue on 14 October 2024 and were signed on its behalf by:





Ms A Middleton - Director


Inverurie Chartered Physiotherapy Clinic
Limited (Registered number: SC341704)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Inverurie Chartered Physiotherapy Clinic Limited is a private company, limited by shares , registered in Scotland. 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.

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

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.

Hire purchase and leasing commitments
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.

Inverurie Chartered Physiotherapy Clinic
Limited (Registered number: SC341704)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2023 - 13 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2023 95,046
Additions 17,262
Disposals (2,396 )
At 30 April 2024 109,912
DEPRECIATION
At 1 May 2023 62,688
Charge for year 11,715
Eliminated on disposal (1,385 )
At 30 April 2024 73,018
NET BOOK VALUE
At 30 April 2024 36,894
At 30 April 2023 32,358

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 5,375 8,299

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Hire purchase contracts 223 -
Trade creditors 7,867 12,780
Taxation and social security 6,095 6,601
Other creditors 22,653 14,865
36,838 34,246