2023-03-012024-02-292024-02-29false12452099COASTAL PHYSIOTHERAPY LIMITED2024-10-21iso4217:GBPxbrli:pure124520992023-03-01124520992024-02-29124520992023-03-012024-02-29124520992022-03-01124520992023-02-28124520992022-03-012023-02-2812452099bus:SmallEntities2023-03-012024-02-2912452099bus:AuditExempt-NoAccountantsReport2023-03-012024-02-2912452099bus:AbridgedAccounts2023-03-012024-02-2912452099bus:PrivateLimitedCompanyLtd2023-03-012024-02-2912452099core:WithinOneYear2024-02-2912452099core:AfterOneYear2024-02-2912452099core:WithinOneYear2023-02-2812452099core:AfterOneYear2023-02-2812452099core:ShareCapital2024-02-2912452099core:SharePremium2024-02-2912452099core:RevaluationReserve2024-02-2912452099core:OtherReservesSubtotal2024-02-2912452099core:RetainedEarningsAccumulatedLosses2024-02-2912452099core:ShareCapital2023-02-2812452099core:SharePremium2023-02-2812452099core:RevaluationReserve2023-02-2812452099core:OtherReservesSubtotal2023-02-2812452099core:RetainedEarningsAccumulatedLosses2023-02-2812452099core:LandBuildings2024-02-2912452099core:PlantMachinery2024-02-2912452099core:Vehicles2024-02-2912452099core:FurnitureFittings2024-02-2912452099core:OfficeEquipment2024-02-2912452099core:NetGoodwill2024-02-2912452099core:IntangibleAssetsOtherThanGoodwill2024-02-2912452099core:ListedExchangeTraded2024-02-2912452099core:UnlistedNon-exchangeTraded2024-02-2912452099core:LandBuildings2023-02-2812452099core:PlantMachinery2023-02-2812452099core:Vehicles2023-02-2812452099core:FurnitureFittings2023-02-2812452099core:OfficeEquipment2023-02-2812452099core:NetGoodwill2023-02-2812452099core:IntangibleAssetsOtherThanGoodwill2023-02-2812452099core:ListedExchangeTraded2023-02-2812452099core:UnlistedNon-exchangeTraded2023-02-2812452099core:LandBuildings2023-03-012024-02-2912452099core:PlantMachinery2023-03-012024-02-2912452099core:Vehicles2023-03-012024-02-2912452099core:FurnitureFittings2023-03-012024-02-2912452099core:OfficeEquipment2023-03-012024-02-2912452099core:NetGoodwill2023-03-012024-02-2912452099core:IntangibleAssetsOtherThanGoodwill2023-03-012024-02-2912452099core:ListedExchangeTraded2023-03-012024-02-2912452099core:UnlistedNon-exchangeTraded2023-03-012024-02-2912452099core:MoreThanFiveYears2023-03-012024-02-2912452099core:Non-currentFinancialInstruments2024-02-2912452099core:Non-currentFinancialInstruments2023-02-2812452099dpl:CostSales2023-03-012024-02-2912452099dpl:DistributionCosts2023-03-012024-02-2912452099core:LandBuildings2023-03-012024-02-2912452099core:PlantMachinery2023-03-012024-02-2912452099core:Vehicles2023-03-012024-02-2912452099core:FurnitureFittings2023-03-012024-02-2912452099core:OfficeEquipment2023-03-012024-02-2912452099dpl:AdministrativeExpenses2023-03-012024-02-2912452099core:NetGoodwill2023-03-012024-02-2912452099core:IntangibleAssetsOtherThanGoodwill2023-03-012024-02-2912452099dpl:GroupUndertakings2023-03-012024-02-2912452099dpl:ParticipatingInterests2023-03-012024-02-2912452099dpl:GroupUndertakingscore:ListedExchangeTraded2023-03-012024-02-2912452099core:ListedExchangeTraded2023-03-012024-02-2912452099dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-03-012024-02-2912452099core:UnlistedNon-exchangeTraded2023-03-012024-02-2912452099dpl:CostSales2022-03-012023-02-2812452099dpl:DistributionCosts2022-03-012023-02-2812452099core:LandBuildings2022-03-012023-02-2812452099core:PlantMachinery2022-03-012023-02-2812452099core:Vehicles2022-03-012023-02-2812452099core:FurnitureFittings2022-03-012023-02-2812452099core:OfficeEquipment2022-03-012023-02-2812452099dpl:AdministrativeExpenses2022-03-012023-02-2812452099core:NetGoodwill2022-03-012023-02-2812452099core:IntangibleAssetsOtherThanGoodwill2022-03-012023-02-2812452099dpl:GroupUndertakings2022-03-012023-02-2812452099dpl:ParticipatingInterests2022-03-012023-02-2812452099dpl:GroupUndertakingscore:ListedExchangeTraded2022-03-012023-02-2812452099core:ListedExchangeTraded2022-03-012023-02-2812452099dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-03-012023-02-2812452099core:UnlistedNon-exchangeTraded2022-03-012023-02-2812452099core:NetGoodwill2024-02-2912452099core:IntangibleAssetsOtherThanGoodwill2024-02-2912452099core:LandBuildings2024-02-2912452099core:PlantMachinery2024-02-2912452099core:Vehicles2024-02-2912452099core:FurnitureFittings2024-02-2912452099core:OfficeEquipment2024-02-2912452099core:AfterOneYear2024-02-2912452099core:WithinOneYear2024-02-2912452099core:ListedExchangeTraded2024-02-2912452099core:UnlistedNon-exchangeTraded2024-02-2912452099core:ShareCapital2024-02-2912452099core:SharePremium2024-02-2912452099core:RevaluationReserve2024-02-2912452099core:OtherReservesSubtotal2024-02-2912452099core:RetainedEarningsAccumulatedLosses2024-02-2912452099core:NetGoodwill2023-02-2812452099core:IntangibleAssetsOtherThanGoodwill2023-02-2812452099core:LandBuildings2023-02-2812452099core:PlantMachinery2023-02-2812452099core:Vehicles2023-02-2812452099core:FurnitureFittings2023-02-2812452099core:OfficeEquipment2023-02-2812452099core:AfterOneYear2023-02-2812452099core:WithinOneYear2023-02-2812452099core:Listed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COASTAL PHYSIOTHERAPY LIMITED

Registered Number
12452099
(England and Wales)

Unaudited Financial Statements for the Year ended
29 February 2024

COASTAL PHYSIOTHERAPY LIMITED
Company Information
for the year from 1 March 2023 to 29 February 2024

Director

Fleur Oakley-Pugh

Registered Address

93 Connaught Avenue
Frinton-On-Sea
CO13 9PP

Registered Number

12452099 (England and Wales)
COASTAL PHYSIOTHERAPY LIMITED
Balance Sheet as at
29 February 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets34,8877,990
4,8877,990
Current assets
Stocks3,316-
Debtors46,1643,029
Cash at bank and on hand3,9741,549
13,4544,578
Creditors amounts falling due within one year5(18,182)(12,527)
Net current assets (liabilities)(4,728)(7,949)
Total assets less current liabilities15941
Net assets15941
Capital and reserves
Called up share capital1010
Profit and loss account14931
Shareholders' funds15941
The financial statements were approved and authorised for issue by the Director on 21 October 2024, and are signed on its behalf by:
Fleur Oakley-Pugh
Director
Registered Company No. 12452099
COASTAL PHYSIOTHERAPY LIMITED
Notes to the Financial Statements
for the year ended 29 February 2024

1.Accounting policies
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).
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Turnover policy
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.
Tangible fixed assets and depreciation
Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Straight line (years)
Plant and machinery4
Office Equipment3
Stocks and work in progress
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method. The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognized immediately in profit or loss
Trade and other debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 March 2312,113
At 29 February 2412,113
Depreciation and impairment
At 01 March 234,123
Charge for year3,103
At 29 February 247,226
Net book value
At 29 February 244,887
At 28 February 237,990
4.Debtors: amounts due within one year

2024

2023

££
Other debtors4,9731,552
Prepayments and accrued income1,1911,477
Total6,1643,029
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables545592
Taxation and social security17,42311,780
Other creditors214155
Total18,18212,527
6.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
Fleur Oakley-Pugh1,5523,41904,971
1,5523,41904,971
7.Share capital
The company has issued share capital of 10 ordinary shares of £1 each. There are no changes to the share capital in this period.