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Registered number: 8024236
Centaur Physiotherapy Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2024
Hiller Associates
F.M.A.A.T, A.T.T
7 Kingshill Avenue
St Albans
AL4 9QE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 8024236
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 23,494 33,548
23,494 33,548
CURRENT ASSETS
Debtors 5 80,301 31,669
Cash at bank and in hand 1,245 3,190
81,546 34,859
Creditors: Amounts Falling Due Within One Year 6 (87,406 ) (49,567 )
NET CURRENT ASSETS (LIABILITIES) (5,860 ) (14,708 )
TOTAL ASSETS LESS CURRENT LIABILITIES 17,634 18,840
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,464 ) (6,374 )
NET ASSETS 13,170 12,466
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 13,169 12,465
SHAREHOLDERS' FUNDS 13,170 12,466
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Page 2
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Ms Nicola-Jayne Keech
Director
03/02/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Centaur Physiotherapy Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 8024236 . The registered office is 2 Old Winch Hill Cottages, Winch Hill, Wandon End, Luton, Bedfordshire, LU2 8PA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer rebates and other similar allowances.

Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25%
Fixtures & Fittings 25%
Computer Equipment 25%
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 1 1
Directors 1 1
2 2
Page 3
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2023 45,228 9,593 13,455 68,276
Additions 947 1,374 330 2,651
As at 31 March 2024 46,175 10,967 13,785 70,927
Depreciation
As at 1 April 2023 15,941 6,611 12,176 34,728
Provided during the period 10,142 1,790 773 12,705
As at 31 March 2024 26,083 8,401 12,949 47,433
Net Book Value
As at 31 March 2024 20,092 2,566 836 23,494
As at 1 April 2023 29,287 2,982 1,279 33,548
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 17,281 28,431
Other debtors 19,220 3,238
Director's loan account 43,800 -
80,301 31,669
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 132
Other taxes and social security 72,101 49,810
Other creditors 14,555 (1,132 )
Accruals and deferred income 750 750
Director's loan account - 7
87,406 49,567
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
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8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2023 Amounts advanced Amounts repaid Amounts written off As at 31 March 2024
£ £ £ £ £
Ms Nicola-Jayne Keech - 43,800 - - 43,800
The above loan is unsecured, interest free and repayable on demand.
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