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REGISTERED NUMBER: 09458626 (England and Wales)





















BACK AND BODY LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024






BACK AND BODY LIMITED (REGISTERED NUMBER: 09458626)

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










Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 8


BACK AND BODY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: Mrs S A Golden
R P Evans





REGISTERED OFFICE: 22-24 Harborough Road
Kingsthorpe
Northampton
Northamptonshire
NN2 7AZ





REGISTERED NUMBER: 09458626 (England and Wales)





ACCOUNTANTS: Phipps Henson McAllister
Chartered Accountants
22-24 Harborough Road
Kingsthorpe
Northampton
NN2 7AZ

BACK AND BODY LIMITED (REGISTERED NUMBER: 09458626)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 1,208,176 1,237,872
1,208,176 1,237,872

CURRENT ASSETS
Stocks 3,068 2,724
Debtors 6 141,156 113,443
Cash at bank and in hand 238,031 263,149
382,255 379,316
CREDITORS
Amounts falling due within one year 7 333,857 305,284
NET CURRENT ASSETS 48,398 74,032
TOTAL ASSETS LESS CURRENT LIABILITIES 1,256,574 1,311,904

CREDITORS
Amounts falling due after more than one
year

8

(514,210

)

(594,499

)

PROVISIONS FOR LIABILITIES (26,559 ) (33,983 )
NET ASSETS 715,805 683,422

CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 715,705 683,322
SHAREHOLDERS' FUNDS 715,805 683,422

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

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

BACK AND BODY LIMITED (REGISTERED NUMBER: 09458626)

BALANCE SHEET - continued
31 MARCH 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 May 2024 and were signed on its behalf by:




Mrs S A Golden - Director



R P Evans - Director


BACK AND BODY LIMITED (REGISTERED NUMBER: 09458626)

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


1. STATUTORY INFORMATION

Back and Body 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 represents the value of goods provided to customers and work carried out in respect of services provided to customers.

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
No depreciation is provided on the freehold land as this is not required under FRS102, the freehold building is not being depreciated as the estimated useful life exceeds 50 years and it is felt that the depreciation is immaterial and would not influence the decisions of a user of the accounts.

In accordance with FRS102 an annual impairment review is conducted on the freehold building to ensure the carrying value is less than or equal to the recoverable amount.

Depreciation is provided at 33.33% on a reducing balance basis on fixtures and fittings, physio equipment, computer equipment, at 25% on a reducing balance basis for motor vehicles and at 20% on a straight line basis for website costs in order to write off the cost less estimated residual value of 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.


BACK AND BODY LIMITED (REGISTERED NUMBER: 09458626)

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


2. ACCOUNTING POLICIES - continued
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.

Debtors and creditors
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Government grants
Grants are accounted for under the accruals model as permitted by FRS102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.

Grants of a revenue nature are recognised in the Statement of Comprehensive Income in the same period as the related expenditure.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 35 (2023 - 38 ) .

BACK AND BODY LIMITED (REGISTERED NUMBER: 09458626)

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


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 21,311
AMORTISATION
At 1 April 2023
and 31 March 2024 21,311
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 -

5. TANGIBLE FIXED ASSETS
Freehold Motor Physio
property vehicles equipment
£    £    £   
COST
At 1 April 2023 1,101,939 117,680 46,135
Additions - - 650
At 31 March 2024 1,101,939 117,680 46,785
DEPRECIATION
At 1 April 2023 - 20,239 28,127
Charge for year - 24,360 6,142
At 31 March 2024 - 44,599 34,269
NET BOOK VALUE
At 31 March 2024 1,101,939 73,081 12,516
At 31 March 2023 1,101,939 97,441 18,008

BACK AND BODY LIMITED (REGISTERED NUMBER: 09458626)

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


5. TANGIBLE FIXED ASSETS - continued

Furniture
and Computer
fittings Website equipment Totals
£    £    £    £   
COST
At 1 April 2023 13,664 20,940 42,884 1,343,242
Additions 379 4,760 3,309 9,098
At 31 March 2024 14,043 25,700 46,193 1,352,340
DEPRECIATION
At 1 April 2023 10,049 15,085 31,870 105,370
Charge for year 1,278 2,852 4,162 38,794
At 31 March 2024 11,327 17,937 36,032 144,164
NET BOOK VALUE
At 31 March 2024 2,716 7,763 10,161 1,208,176
At 31 March 2023 3,615 5,855 11,014 1,237,872

Included in motor vehicles are assets with a net book value of £73,081 (2023 - £97,441) held under hire purchase agreements.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 65,241 68,647
Other debtors 64,944 36,753
Prepayments and accrued income 10,971 8,043
141,156 113,443

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 51,889 44,375
Hire purchase contracts (see note 9) 41,884 19,805
Trade creditors 6,922 9,786
Amounts owed to group undertakings 28,614 3,219
Corporation tax 74,625 44,042
PAYE and NI 15,585 14,013
Other creditors 4,134 15,281
Directors' current accounts 41,432 89,805
Accruals and deferred income 68,772 64,958
333,857 305,284

BACK AND BODY LIMITED (REGISTERED NUMBER: 09458626)

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


8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loan 461,243 520,646
Hire purchase contracts (see note 9) 52,967 73,853
514,210 594,499

9. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2024 2023
£    £   
Net obligations repayable:
Within one year 41,884 19,805
Between one and five years 52,967 73,853
94,851 93,658

Non-cancellable operating leases
2024 2023
£    £   
Within one year - 15,600

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1.00 100 100