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Health And Sports Physiotherapy Limited

Registered Number
06618366
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

Health And Sports Physiotherapy Limited
Company Information
for the year from 1 July 2023 to 30 June 2024

Director

David Daniel Jones

Company Secretary

David Daniel Jones

Registered Address

Unit 18 Lambourne Crescent
Cardiff Business Park
Llanishen
CF14 5GF

Registered Number

06618366 (England and Wales)
Health And Sports Physiotherapy Limited
Statement of Financial Position
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets338,88246,926
38,88246,926
Current assets
Stocks43,0001,250
Debtors59,200-
Cash at bank and on hand55,62235,136
67,82236,386
Creditors amounts falling due within one year6(21,527)(15,682)
Net current assets (liabilities)46,29520,704
Total assets less current liabilities85,17767,630
Creditors amounts falling due after one year7(40,670)(42,862)
Net assets44,50724,768
Capital and reserves
Called up share capital100100
Profit and loss account44,40724,668
Shareholders' funds44,50724,768
The financial statements were approved and authorised for issue by the Director on 19 March 2025, and are signed on its behalf by:
David Daniel Jones
Director
Registered Company No. 06618366
Health And Sports Physiotherapy Limited
Notes to the Financial Statements
for the year ended 30 June 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in £ sterling.
Turnover policy
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 sale of goods and from the rendering of services.
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Research and development
All research costs are expensed. Costs related to the development of products are capitalised when they meet the criteria stated in FRS 102, Section 18 Intangible assets other than Goodwill. All other development expenditure is recognised as an expense in the period in which it is incurred.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings-15
Plant and machinery25-
Fixtures and fittings25-
Vehicles20-
Office Equipment33-
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year53
3.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 July 2358,6908,00023,28510,610100,585
Additions1,728---1,728
At 30 June 2460,4188,00023,28510,610102,313
Depreciation and impairment
At 01 July 2332,7754,8006,8849,20053,659
Charge for year6,7986401,8644709,772
At 30 June 2439,5735,4408,7489,67063,431
Net book value
At 30 June 2420,8452,56014,53794038,882
At 30 June 2325,9153,20016,4011,41046,926
4.Stocks

2024

2023

££
Other stocks3,0001,250
Total3,0001,250
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables9,200-
Total9,200-
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables10,4913,161
Bank borrowings and overdrafts5,5516,073
Taxation and social security1,518511
Other creditors3,9675,937
Total21,52715,682
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts17,84520,179
Other creditors22,82522,683
Total40,67042,862
8.Related party transactions
Other creditors includes amount of £2,590 (2023 : £2,590) due to Prosports Medicine Limited, a related party due to common control.