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REGISTERED NUMBER: 08153388 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

FOR

PHYSIOTHERAPY FOR CHILDREN LIMITED

PHYSIOTHERAPY FOR CHILDREN LIMITED (REGISTERED NUMBER: 08153388)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


PHYSIOTHERAPY FOR CHILDREN LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2024







DIRECTOR: A Leake





REGISTERED OFFICE: 36 - 40 Doncaster Road
Barnsley
South Yorkshire
S70 1TL





REGISTERED NUMBER: 08153388 (England and Wales)





ACCOUNTANTS: Seaman Herbert & Co
36 - 40 Doncaster Road
Barnsley
South Yorkshire
S70 1TL

PHYSIOTHERAPY FOR CHILDREN LIMITED (REGISTERED NUMBER: 08153388)

BALANCE SHEET
31 JULY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 5,231 5,763
5,231 5,763

CURRENT ASSETS
Debtors 6 18,873 16,030
Cash at bank and in hand 243,322 217,968
262,195 233,998
CREDITORS
Amounts falling due within one year 7 40,893 30,479
NET CURRENT ASSETS 221,302 203,519
TOTAL ASSETS LESS CURRENT
LIABILITIES

226,533

209,282

PROVISIONS FOR LIABILITIES 8 1,108 1,204
NET ASSETS 225,425 208,078

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 225,325 207,978
SHAREHOLDERS' FUNDS 225,425 208,078

PHYSIOTHERAPY FOR CHILDREN LIMITED (REGISTERED NUMBER: 08153388)

BALANCE SHEET - continued
31 JULY 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 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.

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 Profit & Loss Account and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 October 2024 and were signed by:





A Leake - Director


PHYSIOTHERAPY FOR CHILDREN LIMITED (REGISTERED NUMBER: 08153388)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1. STATUTORY INFORMATION

Physiotherapy For Children 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 2012, 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.
Medical equipment - 10% on reducing balance
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account 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 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 1 (2023 - 1 ) .

PHYSIOTHERAPY FOR CHILDREN LIMITED (REGISTERED NUMBER: 08153388)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2023
and 31 July 2024 25,000
AMORTISATION
At 1 August 2023
and 31 July 2024 25,000
NET BOOK VALUE
At 31 July 2024 -
At 31 July 2023 -

5. TANGIBLE FIXED ASSETS
Medical Computer
equipment equipment Totals
£    £    £   
COST
At 1 August 2023 8,419 7,072 15,491
Additions 678 - 678
At 31 July 2024 9,097 7,072 16,169
DEPRECIATION
At 1 August 2023 4,126 5,602 9,728
Charge for year 475 735 1,210
At 31 July 2024 4,601 6,337 10,938
NET BOOK VALUE
At 31 July 2024 4,496 735 5,231
At 31 July 2023 4,293 1,470 5,763

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 18,873 16,030

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Tax 14,289 12,571
Other creditors 2,525 2,525
Directors' current accounts 14,336 13,351
Accrued expenses 9,743 2,032
40,893 30,479

PHYSIOTHERAPY FOR CHILDREN LIMITED (REGISTERED NUMBER: 08153388)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2024

8. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 1,108 1,204

Deferred
tax
£   
Balance at 1 August 2023 1,204
Provided during year (96 )
Balance at 31 July 2024 1,108

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 ORDINARY 1 100 100

10. ULTIMATE CONTROLLING PARTY

Mrs A Leake, director, together with close members of her family, controls the company by virtue of holding 90% of the issued share capital.