IRIS Accounts Production v24.3.0.553 13635969 director 1.10.23 30.9.24 30.9.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh136359692023-09-30136359692024-09-30136359692023-10-012024-09-30136359692022-09-30136359692022-10-012023-09-30136359692023-09-3013635969ns15:EnglandWales2023-10-012024-09-3013635969ns14:PoundSterling2023-10-012024-09-3013635969ns10:Director12023-10-012024-09-3013635969ns10:PrivateLimitedCompanyLtd2023-10-012024-09-3013635969ns10:SmallEntities2023-10-012024-09-3013635969ns10:AuditExempt-NoAccountantsReport2023-10-012024-09-3013635969ns10:SmallCompaniesRegimeForDirectorsReport2023-10-012024-09-3013635969ns10:SmallCompaniesRegimeForAccounts2023-10-012024-09-3013635969ns10:FullAccounts2023-10-012024-09-301363596912023-10-012024-09-3013635969ns10:RegisteredOffice2023-10-012024-09-3013635969ns5:CurrentFinancialInstruments2024-09-3013635969ns5:CurrentFinancialInstruments2023-09-3013635969ns5:ShareCapital2024-09-3013635969ns5:ShareCapital2023-09-3013635969ns5:RetainedEarningsAccumulatedLosses2024-09-3013635969ns5:RetainedEarningsAccumulatedLosses2023-09-3013635969ns5:NetGoodwill2023-10-012024-09-3013635969ns5:IntangibleAssetsOtherThanGoodwill2023-10-012024-09-3013635969ns5:PlantMachinery2023-10-012024-09-3013635969ns5:ComputerEquipment2023-10-012024-09-3013635969ns5:NetGoodwill2023-09-3013635969ns5:NetGoodwill2024-09-3013635969ns5:NetGoodwill2023-09-3013635969ns5:PlantMachinery2023-09-3013635969ns5:ComputerEquipment2023-09-3013635969ns5:PlantMachinery2024-09-3013635969ns5:ComputerEquipment2024-09-3013635969ns5:PlantMachinery2023-09-3013635969ns5:ComputerEquipment2023-09-30
REGISTERED NUMBER: 13635969 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

Kids Own Physio Limited

Kids Own Physio Limited (Registered number: 13635969)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Kids Own Physio Limited

Company Information
for the Year Ended 30 September 2024







DIRECTOR: Mrs A L Fillingham





REGISTERED OFFICE: c/o ABC Accounting Services
1 Willoughton Place
Wharton Close
Gainsborough
Lincolnshire
DN21 1EB





REGISTERED NUMBER: 13635969 (England and Wales)





ACCOUNTANTS: ABC Accounting Services
1 Willoughton Place
Wharton Close
Gainsborough
Lincolnshire
DN21 1EB

Kids Own Physio Limited (Registered number: 13635969)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 7,000 8,000
Tangible assets 5 1,029 1,785
8,029 9,785

CURRENT ASSETS
Cash at bank 1,724 6,860

CREDITORS
Amounts falling due within one year 6 3,460 4,546
NET CURRENT (LIABILITIES)/ASSETS (1,736 ) 2,314
TOTAL ASSETS LESS CURRENT
LIABILITIES

6,293

12,099

PROVISIONS FOR LIABILITIES 196 339
NET ASSETS 6,097 11,760

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 6,096 11,759
6,097 11,760

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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

The financial statements were approved by the director and authorised for issue on 27 January 2025 and were signed by:



Mrs A L Fillingham - Director


Kids Own Physio Limited (Registered number: 13635969)

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

1. STATUTORY INFORMATION

Kids Own Physio 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 2021, 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.
Equipment - 20% on reducing balance
Computer equipment - 33% 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

Kids Own Physio Limited (Registered number: 13635969)

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 30 September 2024 10,000
AMORTISATION
At 1 October 2023 2,000
Amortisation for year 1,000
At 30 September 2024 3,000
NET BOOK VALUE
At 30 September 2024 7,000
At 30 September 2023 8,000

5. TANGIBLE FIXED ASSETS
Computer
Equipment equipment Totals
£    £    £   
COST
At 1 October 2023
and 30 September 2024 2,000 1,500 3,500
DEPRECIATION
At 1 October 2023 720 995 1,715
Charge for year 256 500 756
At 30 September 2024 976 1,495 2,471
NET BOOK VALUE
At 30 September 2024 1,024 5 1,029
At 30 September 2023 1,280 505 1,785

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Tax 2,721 3,802
Directors' current accounts 18 24
Accrued expenses 721 720
3,460 4,546

7. RELATED PARTY DISCLOSURES

During the year, total dividends of £15,650 (2023 - £11,870) were paid to the director .

8. ULTIMATE CONTROLLING PARTY

The controlling party is Mrs A L Fillingham.