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REGISTERED NUMBER: 08375605 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31st March 2024

for

Physio-Referrals Limited

Physio-Referrals Limited (Registered number: 08375605)






Contents of the Financial Statements
for the year ended 31st March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Physio-Referrals Limited

Company Information
for the year ended 31st March 2024







DIRECTORS: Mr A Richardson
Mr A Hosgood





REGISTERED OFFICE: Black Bull House
353-355 Station Road
Bamber Bridge
Preston
Lancashire
PR5 6EE





REGISTERED NUMBER: 08375605 (England and Wales)





ACCOUNTANTS: Robin Oatridge & Co Limited
Chartered Certified Accountants
Black Bull House
353-355 Station Road
Bamber Bridge
Preston
Lancashire
PR5 6EE

Physio-Referrals Limited (Registered number: 08375605)

Balance Sheet
31st March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - -
Investments 5 4,999 4,999
4,999 4,999

CURRENT ASSETS
Debtors 6 49,758 73,979
Cash at bank 9,647 19,954
59,405 93,933
CREDITORS
Amounts falling due within one year 7 47,334 72,831
NET CURRENT ASSETS 12,071 21,102
TOTAL ASSETS LESS CURRENT
LIABILITIES

17,070

26,101

CREDITORS
Amounts falling due after more than one
year

8

28,697

38,592
NET LIABILITIES (11,627 ) (12,491 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (11,727 ) (12,591 )
SHAREHOLDERS' FUNDS (11,627 ) (12,491 )

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

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

Physio-Referrals Limited (Registered number: 08375605)

Balance Sheet - continued
31st 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27th December 2024 and were signed on its behalf by:





Mr A Richardson - Director


Physio-Referrals Limited (Registered number: 08375605)

Notes to the Financial Statements
for the year ended 31st March 2024

1. STATUTORY INFORMATION

Physio-Referrals 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on cost

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.

Going concern
In March 2020, the UK entered into a nationwide lockdown as a result of the global pandemic COVID-19 and many companies have experienced trading difficulties as a result.

At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason, the director continues to adopt the going concern basis of accounting in preparing the financial statements.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

Physio-Referrals Limited (Registered number: 08375605)

Notes to the Financial Statements - continued
for the year ended 31st March 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st April 2023
and 31st March 2024 4,362
DEPRECIATION
At 1st April 2023
and 31st March 2024 4,362
NET BOOK VALUE
At 31st March 2024 -

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1st April 2023
and 31st March 2024 4,999
NET BOOK VALUE
At 31st March 2024 4,999
At 31st March 2023 4,999

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 29,877 40,950
Other debtors 19,881 33,029
49,758 73,979

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 4,855 11,667
Trade creditors 22,525 31,749
Taxation and social security 10,537 18,923
Other creditors 9,417 10,492
47,334 72,831

Physio-Referrals Limited (Registered number: 08375605)

Notes to the Financial Statements - continued
for the year ended 31st March 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 27,097 28,890
Other creditors 1,600 9,702
28,697 38,592

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 16,282 7,640

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st March 2024 and 31st March 2023:

2024 2023
£    £   
Mr A Hosgood and Mr A Richardson
Balance outstanding at start of year 16,899 17,013
Amounts advanced 1,200 -
Amounts repaid (3,362 ) (114 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 14,737 16,899

10. RELATED PARTY DISCLOSURES

The directors of the company are also directors and the controlling shareholders of Summit Physiotherapy Ltd.

As at the year end, £5,144 was owed to the company by Summit Physiotherapy Ltd in the form of a loan (2023 - £16,130). No interest was charged on this loan (2023 - nil).

The directors have provided personal guarantees over £10,191 of the company's bank loan and other creditors (2023 - £23,293).

11. ULTIMATE CONTROLLING PARTY

The company is controlled by the directors.