Acorah Software Products - Accounts Production 16.3.350 false true 30 May 2023 1 June 2022 false 31 May 2023 30 May 2024 30 May 2024 13402196 Mr ABDUL MUFTI Mr. A. R. Mufti true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13402196 2023-05-30 13402196 2024-05-30 13402196 2023-05-31 2024-05-30 13402196 frs-core:CurrentFinancialInstruments 2024-05-30 13402196 frs-core:Non-currentFinancialInstruments 2024-05-30 13402196 frs-core:BetweenOneFiveYears 2024-05-30 13402196 frs-core:ComputerEquipment 2023-05-31 2024-05-30 13402196 frs-core:FurnitureFittings 2023-05-31 2024-05-30 13402196 frs-core:MotorVehicles 2024-05-30 13402196 frs-core:MotorVehicles 2023-05-31 2024-05-30 13402196 frs-core:MotorVehicles 2023-05-30 13402196 frs-core:PlantMachinery 2024-05-30 13402196 frs-core:PlantMachinery 2023-05-31 2024-05-30 13402196 frs-core:PlantMachinery 2023-05-30 13402196 frs-core:WithinOneYear 2024-05-30 13402196 frs-core:ShareCapital 2024-05-30 13402196 frs-core:RetainedEarningsAccumulatedLosses 2024-05-30 13402196 frs-bus:PrivateLimitedCompanyLtd 2023-05-31 2024-05-30 13402196 frs-bus:FilletedAccounts 2023-05-31 2024-05-30 13402196 frs-bus:SmallEntities 2023-05-31 2024-05-30 13402196 frs-bus:AuditExempt-NoAccountantsReport 2023-05-31 2024-05-30 13402196 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-31 2024-05-30 13402196 frs-bus:OrdinaryShareClass1 2023-05-31 2024-05-30 13402196 frs-bus:OrdinaryShareClass1 2024-05-30 13402196 1 2023-05-31 2024-05-30 13402196 frs-bus:Director1 2023-05-31 2024-05-30 13402196 frs-countries:EnglandWales 2023-05-31 2024-05-30 13402196 2022-05-31 13402196 2023-05-30 13402196 2022-06-01 2023-05-30 13402196 frs-core:CurrentFinancialInstruments 2023-05-30 13402196 frs-core:Non-currentFinancialInstruments 2023-05-30 13402196 frs-core:BetweenOneFiveYears 2023-05-30 13402196 frs-core:WithinOneYear 2023-05-30 13402196 frs-core:ShareCapital 2023-05-30 13402196 frs-core:RetainedEarningsAccumulatedLosses 2023-05-30 13402196 frs-bus:OrdinaryShareClass1 2022-06-01 2023-05-30
Registered number: 13402196
E4 PHYSIO LTD
Financial Statements
For The Year Ended 30 May 2024
MUFTICO LTD.
FINANCIAL ACCOUNTANTS
14 NATAL ROAD
ILFORD
ESSEX
IG1 2HA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 13402196
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 102,721 44,378
102,721 44,378
CURRENT ASSETS
Debtors 5 15,000 -
Cash at bank and in hand 50,473 48,683
65,473 48,683
Creditors: Amounts Falling Due Within One Year 6 (40,720 ) (28,024 )
NET CURRENT ASSETS (LIABILITIES) 24,753 20,659
TOTAL ASSETS LESS CURRENT LIABILITIES 127,474 65,037
Creditors: Amounts Falling Due After More Than One Year 7 (53,875 ) (18,514 )
NET ASSETS 73,599 46,523
CAPITAL AND RESERVES
Called up share capital 9 3 3
Profit and Loss Account 73,596 46,520
SHAREHOLDERS' FUNDS 73,599 46,523
Page 1
Page 2
For the year ending 30 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr ABDUL MUFTI
Director
12/05/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
E4 PHYSIO LTD is a private company, limited by shares, incorporated in England & Wales, registered number 13402196 . The registered office is 97 STATION ROAD, CHINGFORD, LONDON, E4 7BU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover 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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25%
Motor Vehicles 25%
Fixtures & Fittings 25%
Computer Equipment 25%
Page 3
Page 4
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
Page 4
Page 5
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 31 May 2023 33,949 34,250 68,199
Additions 24,421 87,428 111,849
Disposals - (34,250 ) (34,250 )
As at 30 May 2024 58,370 87,428 145,798
Depreciation
As at 31 May 2023 8,837 14,984 23,821
Provided during the period 12,383 21,857 34,240
Disposals - (14,984 ) (14,984 )
As at 30 May 2024 21,220 21,857 43,077
Net Book Value
As at 30 May 2024 37,150 65,571 102,721
As at 31 May 2023 25,112 19,266 44,378
5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 15,000 -
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 20,297 9,655
Trade creditors 1 (1 )
Corporation tax 15,093 7,368
Accruals and deferred income 4,350 10,342
Director's loan account 979 660
40,720 28,024
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 53,875 18,514
Page 5
Page 6
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 20,297 9,655
Later than one year and not later than five years 93,381 23,862
113,678 33,517
Less: Finance charges allocated to future periods 39,506 5,348
74,172 28,169
9. Share Capital
2024 2023
Allotted, called up and fully paid £ £
3 Ordinary Shares of £ 1.00 each 3 3
10. Directors Advances, Credits and Guarantees
Dividends paid to directors
2024 2023
£ £
Mr ABDUL MUFTI 39,000 10,500
11. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 39,000 10,500
12. Ultimate Controlling Party
The company's ultimate controlling party is Mr. A. R. Mufti by virtue of his ownership of 100% of the issued share capital in the company.
Page 6