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COUNTY PHYSIO LTD

Registered Number
SC454799
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2025

COUNTY PHYSIO LTD
Company Information
for the year from 1 April 2024 to 31 March 2025

Director

BLAKE, Maureen

Registered Address

14 Church Street
Haddington
EH41 3EX

Registered Number

SC454799 (Scotland)
COUNTY PHYSIO LTD
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets32,1602,491
2,1602,491
Current assets
Stocks300593
Debtors41,7181,353
Cash at bank and on hand11,96017,312
13,97819,258
Creditors amounts falling due within one year5(9,340)(10,460)
Net current assets (liabilities)4,6388,798
Total assets less current liabilities6,79811,289
Net assets6,79811,289
Capital and reserves
Called up share capital11
Profit and loss account6,79711,288
Shareholders' funds6,79811,289
The financial statements were approved and authorised for issue by the Director on 17 April 2025, and are signed on its behalf by:
BLAKE, Maureen
Director
Registered Company No. SC454799
COUNTY PHYSIO LTD
Notes to the Financial Statements
for the year ended 31 March 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. 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.
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).
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.
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:

Reducing balance (%)
Office Equipment25
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20252024
Average number of employees during the year11
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 248,347
Additions389
At 31 March 258,736
Depreciation and impairment
At 01 April 245,856
Charge for year720
At 31 March 256,576
Net book value
At 31 March 252,160
At 31 March 242,491
4.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables1,5481,208
Prepayments and accrued income170145
Total1,7181,353
5.Creditors: amounts due within one year

2025

2024

££
Taxation and social security4,7116,682
Other creditors3,0092,159
Accrued liabilities and deferred income1,6201,619
Total9,34010,460
6.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
BLAKE, Maureen2,15885003,008
2,15885003,008