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REGISTERED NUMBER: 10153144 (England and Wales)















Unaudited Financial Statements

for the Year Ended 30 April 2024

for

Dudley Physiotherapy Clinic Limited

Dudley Physiotherapy Clinic Limited (Registered number: 10153144)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Dudley Physiotherapy Clinic Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: S Elwell
Mrs R Elwell





REGISTERED OFFICE: 85 Rangeways Road
Kingswinford
West Midlands
DY6 8NT





REGISTERED NUMBER: 10153144 (England and Wales)





ACCOUNTANTS: Dalton Pardoe Limited
Chartered Accountants
794 High Street
Kingswinford
West Midlands
DY6 8BQ

Dudley Physiotherapy Clinic Limited (Registered number: 10153144)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 21,400 26,750
Tangible assets 5 1,619 1,734
23,019 28,484

CURRENT ASSETS
Cash at bank - 5,668

CREDITORS
Amounts falling due within one year 6 17,080 16,584
NET CURRENT LIABILITIES (17,080 ) (10,916 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

5,939

17,568

CREDITORS
Amounts falling due after more than one
year

7

11,750

20,397
NET LIABILITIES (5,811 ) (2,829 )

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 9 (5,813 ) (2,831 )
SHAREHOLDERS' FUNDS (5,811 ) (2,829 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

Dudley Physiotherapy Clinic Limited (Registered number: 10153144)

Balance Sheet - continued
30 April 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 12 January 2025 and were signed on its behalf by:





S Elwell - Director


Dudley Physiotherapy Clinic Limited (Registered number: 10153144)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Dudley Physiotherapy Clinic 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 2019, is being amortised evenly over its estimated useful life of ten 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.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance

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.

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.

Dudley Physiotherapy Clinic Limited (Registered number: 10153144)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 53,500
AMORTISATION
At 1 May 2023 26,750
Amortisation for year 5,350
At 30 April 2024 32,100
NET BOOK VALUE
At 30 April 2024 21,400
At 30 April 2023 26,750

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
COST
At 1 May 2023 5,681 1,746 7,427
Additions 425 - 425
At 30 April 2024 6,106 1,746 7,852
DEPRECIATION
At 1 May 2023 4,631 1,062 5,693
Charge for year 369 171 540
At 30 April 2024 5,000 1,233 6,233
NET BOOK VALUE
At 30 April 2024 1,106 513 1,619
At 30 April 2023 1,050 684 1,734

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts 10,125 9,293
Trade creditors 795 495
Tax 5,040 5,888
Social security and other taxes 350 165
Directors' current accounts 12 55
Accrued expenses 758 688
17,080 16,584

Dudley Physiotherapy Clinic Limited (Registered number: 10153144)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.24 30.4.23
£    £   
Bank loans - 1-2 years 9,293 9,293
Bank loans - 2-5 years 2,457 11,104
11,750 20,397

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 30.4.23
value: £    £   
2 Ordinary £1 2 2

9. RESERVES
Retained
earnings
£   

At 1 May 2023 (2,831 )
Profit for the year 16,018
Dividends (19,000 )
At 30 April 2024 (5,813 )

10. ULTIMATE CONTROLLING PARTY

The company is controlled by the two directors who each own 50 % of the shares.