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REGISTERED NUMBER: 09379080 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025

FOR

HAMMOND PHYSIO LTD

HAMMOND PHYSIO LTD (REGISTERED NUMBER: 09379080)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025










Page

Balance sheet 1

Notes to the financial statements 3


HAMMOND PHYSIO LTD (REGISTERED NUMBER: 09379080)

BALANCE SHEET
31 JANUARY 2025

2025 2024
Notes £    £    £   
Fixed assets
Intangible assets 4 - 1,110
Tangible assets 5 5,737 3,825
5,737 4,935

Current assets
Debtors 6 36,914 16,166
Cash at bank 4,841 10,773
41,755 26,939
Creditors
Amounts falling due within one year 7 40,482 16,586
Net current assets 1,273 10,353
Total assets less current liabilities 7,010 15,288

Creditors
Amounts falling due after more than one year 8 (4,800 ) (14,400 )

Provisions for liabilities 9 (1,434 ) (727 )
Net assets 776 161

Capital and reserves
Called up share capital 10 100 100
Retained earnings 676 61
Shareholders' funds 776 161

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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.

HAMMOND PHYSIO LTD (REGISTERED NUMBER: 09379080)

BALANCE SHEET - continued
31 JANUARY 2025


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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 April 2025 and were signed by:





Mr J Hammond - Director


HAMMOND PHYSIO LTD (REGISTERED NUMBER: 09379080)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025


1. Statutory information

Hammond Physio Ltd is a private company, limited by shares, registered in England and Wales.The company's registered number is 09379080. The registered office is 7 & 8 Church Street, Wimborne, Dorset, BH21 1JH and business address is 105 Springdale Road, Broadstone, Poole, Dorset, BH18 9BW.

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 represents income receivable from Physiotherapy services.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

Taxation
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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 balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

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.

Financial instruments
Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

HAMMOND PHYSIO LTD (REGISTERED NUMBER: 09379080)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025


2. Accounting policies - continued

Fixed asset investments
Fixed asset investments, being an investment portfolio held with Prudential, are being carried at revalued cost. Revaluation gains and losses are recognised as other comprehensive income in the year in which they arise.

Group accounts
The financial statements present information about the company as an individual undertaking and not about its group. The company and its parent comprise a small-sized group. The group has therefore taken advantage of the exemptions provided by section 399 of the Companies Act 2006 not to prepare group accounts.

3. Employees and directors

The average number of employees during the year was 1 (2024 - 1 ) .

4. Intangible fixed assets
Goodwill
£   
Cost
At 1 February 2024
and 31 January 2025 11,100
Amortisation
At 1 February 2024 9,990
Charge for year 1,110
At 31 January 2025 11,100
Net book value
At 31 January 2025 -
At 31 January 2024 1,110

5. Tangible fixed assets
Plant and Computer
machinery equipment Totals
£    £    £   
Cost
At 1 February 2024 3,047 4,796 7,843
Additions 2,300 1,525 3,825
At 31 January 2025 5,347 6,321 11,668
Depreciation
At 1 February 2024 1,680 2,338 4,018
Charge for year 917 996 1,913
At 31 January 2025 2,597 3,334 5,931
Net book value
At 31 January 2025 2,750 2,987 5,737
At 31 January 2024 1,367 2,458 3,825

HAMMOND PHYSIO LTD (REGISTERED NUMBER: 09379080)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025


6. Debtors: amounts falling due within one year
2025 2024
£    £   
Trade debtors 17,456 16,091
Amounts owed by group undertakings 18,438 -
Prepayments 1,020 75
36,914 16,166

7. Creditors: amounts falling due within one year
2025 2024
£    £   
Bank loans and overdrafts 9,600 9,600
Amounts owed to group undertakings - 3,905
Tax 28,173 485
Accruals and deferred income 2,709 2,596
40,482 16,586

8. Creditors: amounts falling due after more than one year
2025 2024
£    £   
Bank loans - 1-2 years 4,800 9,600
Bank loans - 2-5 years - 4,800
4,800 14,400

9. Provisions for liabilities
2025 2024
£    £   
Deferred tax 1,434 727

Deferred
tax
£   
Balance at 1 February 2024 727
Provided during year 707
Balance at 31 January 2025 1,434

10. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
50 Ordinary A £1 50 50
50 Ordinary B £1 50 50
100 100

11. Ultimate controlling party

Mr John Hammond, the sole director, and his wife, Mrs Jennifer Hammond, own 100% of the voting share capital of the parent company Springdale Holdings Ltd, and therefore are deemed to be the ultimate controlling party.