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Company Registration No. 12886452 (England and Wales)
OPB SPORTS THERAPY LTD. Unaudited accounts for the year ended 30 September 2024
OPB SPORTS THERAPY LTD. Unaudited accounts Contents
Page
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OPB SPORTS THERAPY LTD. Company Information for the year ended 30 September 2024
Director
Mr O P Brodie
Company Number
12886452 (England and Wales)
Registered Office
2 Exeter Street New Village Road Cottingham HU16 4LU
Accountants
Kendall Accountancy Services Limited 2 Exeter Street New Village Road Cottingham East Yorkshire HU16 4LU
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OPB SPORTS THERAPY LTD. Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
2,100 
4,200 
Tangible assets
3,554 
762 
5,654 
4,962 
Current assets
Cash at bank and in hand
2,597 
1,230 
Creditors: amounts falling due within one year
(4,412)
(4,693)
Net current liabilities
(1,815)
(3,463)
Total assets less current liabilities
3,839 
1,499 
Provisions for liabilities
Deferred tax
(675)
(144)
Net assets
3,164 
1,355 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
3,163 
1,354 
Shareholders' funds
3,164 
1,355 
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 5 December 2024 and were signed on its behalf by
Mr O P Brodie Director Company Registration No. 12886452
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OPB SPORTS THERAPY LTD. Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
OPB SPORTS THERAPY LTD. is a private company, limited by shares, registered in England and Wales, registration number 12886452. The registered office is 2 Exeter Street, New Village Road, Cottingham, HU16 4LU.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Cost
Motor vehicles
25% WDV
Fixtures & fittings
10% Cost
Computer equipment
33% Cost
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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OPB SPORTS THERAPY LTD. Notes to the Accounts for the year ended 30 September 2024
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 October 2023
10,500 
At 30 September 2024
10,500 
Amortisation
At 1 October 2023
6,300 
Charge for the year
2,100 
At 30 September 2024
8,400 
Net book value
At 30 September 2024
2,100 
At 30 September 2023
4,200 
5
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2023
1,332 
499 
1,831 
Additions
2,490 
1,529 
4,019 
At 30 September 2024
3,822 
2,028 
5,850 
Depreciation
At 1 October 2023
986 
83 
1,069 
Charge for the year
558 
669 
1,227 
At 30 September 2024
1,544 
752 
2,296 
Net book value
At 30 September 2024
2,278 
1,276 
3,554 
At 30 September 2023
346 
416 
762 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
3,491 
4,299 
Loans from directors
621 
94 
Accruals
300 
300 
4,412 
4,693 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
8
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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