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SM SPORTS THERAPY & CLINICAL LTD

Registered Number
13316441
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

SM SPORTS THERAPY & CLINICAL LTD
Company Information
for the year from 1 May 2023 to 30 April 2024

Director

WUDI, Sosthenes Marques

Registered Address

Unit 6, City Business Centre
Lower Road
London
SE16 2XB

Registered Number

13316441 (England and Wales)
SM SPORTS THERAPY & CLINICAL LTD
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets313,03711,464
13,03711,464
Current assets
Debtors6,2674,363
Cash at bank and on hand27,39330,473
33,66034,836
Creditors amounts falling due within one year(41,588)(43,882)
Net current assets (liabilities)(7,928)(9,046)
Total assets less current liabilities5,1092,418
Provisions for liabilities(2,477)(2,211)
Net assets2,632207
Capital and reserves
Called up share capital11
Profit and loss account2,631206
Shareholders' funds2,632207
The financial statements were approved and authorised for issue by the Director on 12 March 2025, and are signed on its behalf by:
WUDI, Sosthenes Marques
Director
Registered Company No. 13316441
SM SPORTS THERAPY & CLINICAL LTD
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from rendering of services
Revenue 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery3
Fixtures and fittings3
Office Equipment3
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 May 2316,927
Additions4,968
At 30 April 2421,895
Depreciation and impairment
At 01 May 235,462
Charge for year3,396
At 30 April 248,858
Net book value
At 30 April 2413,037
At 30 April 2311,464