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Registered number: 12030275













REHAB PHYSIO LONDON LTD
UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2024



 
REHAB PHYSIO LONDON LTD
REGISTERED NUMBER:12030275


BALANCE SHEET
AS AT 31 MAY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
8,965
8,248

  
8,965
8,248

Current assets
  

Debtors
 5 
100,685
115,483

Cash at bank and in hand
 6 
94,135
96,037

  
194,820
211,520

Creditors: amounts falling due within one year
 7 
(197,695)
(181,233)

Net current (liabilities)/assets
  
 
 
(2,875)
 
 
30,287

  

Net assets
  
6,090
38,535


Capital and reserves
  

Called up share capital 
 8 
6
6

Profit and loss account
  
6,084
38,529

  
6,090
38,535


Page 1


 
REHAB PHYSIO LONDON LTD
REGISTERED NUMBER:12030275

    
BALANCE SHEET (CONTINUED)
AS AT 31 MAY 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




G Wilson
Director

Date: 17 January 2025

The notes on pages 3 to 7 form part of these financial statements.

Page 2


 
REHAB PHYSIO LONDON LTD
 

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

1.


General information

Rehab Physio London Ltd is a private company limited by shares, incorporated in England and Wales, United Kingdom. The registered office is Harwood House, 43 Harwood Road, London, SW6 4QP. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 3


 
REHAB PHYSIO LONDON LTD
 

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

2.Accounting policies (continued)

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

The estimated useful lives range as follows:

Office equipment
-
4
years
Computer equipment
-
4
years
Medical equipment
-
4
years

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 4


 
REHAB PHYSIO LONDON LTD
 

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

2.Accounting policies (continued)

 
2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

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


4.


Tangible fixed assets





Office equipment
Computer equipment
Medical equipment
Total

£
£
£
£



Cost or valuation


At 1 June 2023
3,154
11,188
11,466
25,808


Additions
240
6,393
1,250
7,883



At 31 May 2024

3,394
17,581
12,716
33,691



Depreciation


At 1 June 2023
1,996
6,956
8,608
17,560


Charge for the year on owned assets
639
3,670
2,857
7,166



At 31 May 2024

2,635
10,626
11,465
24,726



Net book value



At 31 May 2024
759
6,955
1,251
8,965



At 31 May 2023
1,158
4,232
2,858
8,248

Page 5


 
REHAB PHYSIO LONDON LTD
 

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

5.


Debtors


2024
2023
£
£



Trade debtors
81,424
114,905

Other debtors
19,261
578

100,685
115,483



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
94,135
96,037



7.


Creditors: amounts falling due within one year

2024
2023
£
£

Trade creditors
106,270
60,065

Corporation tax
74,374
80,576

Other taxation and social security
1,275
1,379

Other creditors
12,176
32,713

Accruals and deferred income
3,600
6,500

197,695
181,233



8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



3 (2023 - 3) Ordinary shares of £1.00 each
3
3
1 (2023 - 1) Ordinary 'B' share of £1.00
1
1
1 (2023 - 1) Ordinary 'C' share of £1.00
1
1
1 (2023 - 1) Ordinary 'D' share of £1.00
1
1

6

6


Page 6


 
REHAB PHYSIO LONDON LTD
 

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

9.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company  in an independently administered fund. The pension cost charge represents contributions payable by the Company  to the fund and amounted to £65,114 (2023: £48,657). Contributions totalling £1,086 (2023: £803) were payable to the fund at the balance sheet date and are included in creditors.

 
Page 7