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REGISTERED NUMBER: SC459929 (Scotland)




















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

JMC PHYSIOCURES LTD

JMC PHYSIOCURES LTD (REGISTERED NUMBER: SC459929)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 April 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


JMC PHYSIOCURES LTD

COMPANY INFORMATION
for the Year Ended 30 April 2024







DIRECTORS: W Devlin
J T Mccahill



REGISTERED OFFICE: 3 Lennox Place
Motherwell
ML1 4GL



REGISTERED NUMBER: SC459929 (Scotland)



ACCOUNTANTS: Curle & Co
Chartered Accountants
22 Backbrae Street
Kilsyth
G65 0NH



BANKERS: Santander UK Plc
Business Banking
301 St Vincent Street
Glasgow
G2 5NT

JMC PHYSIOCURES LTD (REGISTERED NUMBER: SC459929)

ABRIDGED BALANCE SHEET
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 35,000 35,000
Tangible assets 5 13,894 18,525
48,894 53,525

CURRENT ASSETS
Debtors 10,000 -
Cash at bank and in hand 16,410 17,383
26,410 17,383
CREDITORS
Amounts falling due within one year 71,832 65,700
NET CURRENT LIABILITIES (45,422 ) (48,317 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,472

5,208

PROVISIONS FOR LIABILITIES 3,044 3,520
NET ASSETS 428 1,688

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 328 1,588
SHAREHOLDERS' FUNDS 428 1,688

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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 April 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

JMC PHYSIOCURES LTD (REGISTERED NUMBER: SC459929)

ABRIDGED BALANCE SHEET - continued
30 April 2024



The financial statements were approved by the Board of Directors and authorised for issue on 17 January 2025 and were signed on its behalf by:




W Devlin - Director



J T Mccahill - Director


JMC PHYSIOCURES LTD (REGISTERED NUMBER: SC459929)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Jmc Physiocures Ltd is a private company, limited by shares , registered in Scotland. 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 and revenue recognition
Turnover represents net invoiced sales of physiotherapy services, excluding VAT. Revenue is recognised when goods and services are provided to the customer.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil 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
Motor vehicles - 25% on reducing balance

Financial instruments
The company only has basic financial assets and liabilities of a kind that qualify as basic financial instruments.
Basic financial instruments are initially recognised at transaction value and subsequently measured at their
settlement value.

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2023 - 9 ) .

JMC PHYSIOCURES LTD (REGISTERED NUMBER: SC459929)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2024

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 May 2023
and 30 April 2024 35,000
NET BOOK VALUE

At 30 April 2024 35,000
At 30 April 2023 35,000

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 May 2023
and 30 April 2024 31,698
DEPRECIATION
At 1 May 2023 13,173
Charge for year 4,631
At 30 April 2024 17,804
NET BOOK VALUE
At 30 April 2024 13,894
At 30 April 2023 18,525

6. ULTIMATE CONTROLLING PARTY

The company is controlled by the directors.