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REGISTERED NUMBER: 10747953 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2024

for

4front Physiotherapy Ltd

4front Physiotherapy Ltd (Registered number: 10747953)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


4front Physiotherapy Ltd

Company Information
for the Year Ended 31 May 2024







DIRECTOR: M W Maher





REGISTERED OFFICE: 17 Meads Street
Eastbourne
United Kingdom
BN20 7QY





REGISTERED NUMBER: 10747953 (England and Wales)





ACCOUNTANTS: Porters Associates Ltd
38 Central Avenue
Polegate
East Sussex
BN26 6HA

4front Physiotherapy Ltd (Registered number: 10747953)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 84,694 33,590

CURRENT ASSETS
Stocks 5 - 50,000
Debtors 6 - 139,815
Cash at bank 119,745 186,181
119,745 375,996
CREDITORS
Amounts falling due within one year 7 75,340 85,639
NET CURRENT ASSETS 44,405 290,357
TOTAL ASSETS LESS CURRENT
LIABILITIES

129,099

323,947

CREDITORS
Amounts falling due after more than
one year

8

11,369

21,594
NET ASSETS 117,730 302,353

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 9 117,530 302,153
117,730 302,353

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

4front Physiotherapy Ltd (Registered number: 10747953)

Balance Sheet - continued
31 May 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 director and authorised for issue on 27 January 2025 and were signed by:





M W Maher - Director


4front Physiotherapy Ltd (Registered number: 10747953)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

4front Physiotherapy Ltd 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Long leasehold - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.


4front Physiotherapy Ltd (Registered number: 10747953)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

2. ACCOUNTING POLICIES - continued
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.

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 7 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Long and Computer
leasehold fittings equipment Totals
£    £    £    £   
COST
At 1 June 2023 44,937 28,196 9,879 83,012
Additions 71,754 9,177 - 80,931
At 31 May 2024 116,691 37,373 9,879 163,943
DEPRECIATION
At 1 June 2023 25,793 16,205 7,424 49,422
Charge for year 22,725 5,293 1,809 29,827
At 31 May 2024 48,518 21,498 9,233 79,249
NET BOOK VALUE
At 31 May 2024 68,173 15,875 646 84,694
At 31 May 2023 19,144 11,991 2,455 33,590

4front Physiotherapy Ltd (Registered number: 10747953)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

5. STOCKS
31.5.24 31.5.23
£    £   
Work-in-progress - 50,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors - 138,565
Other debtors - 1,250
- 139,815

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Bank loans and overdrafts 10,225 9,973
Tax 50,805 58,320
Social security and other taxes 612 1,721
Net wages 9,511 7,695
Pension Control 542 391
Other creditors 1,608 121
Directors' loan accounts 165 3,509
Accrued expenses 1,872 3,909
75,340 85,639

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.5.24 31.5.23
£    £   
Bank loans - 2-5 years 11,369 21,594

9. RESERVES
Retained
earnings
£   

At 1 June 2023 302,153
Profit for the year 134,377
Dividends (319,000 )
At 31 May 2024 117,530