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Registered number: 07518226
Bowden Physiotherapy Limited
Unaudited Financial Statements
For The Year Ended 28 February 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07518226
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 272,070 284,746
272,070 284,746
CURRENT ASSETS
Debtors 5 68,201 81,703
Cash at bank and in hand 45,718 72,213
113,919 153,916
Creditors: Amounts Falling Due Within One Year 6 (36,347 ) (53,455 )
NET CURRENT ASSETS (LIABILITIES) 77,572 100,461
TOTAL ASSETS LESS CURRENT LIABILITIES 349,642 385,207
Creditors: Amounts Falling Due After More Than One Year 7 (163,968 ) (176,823 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,505 ) (5,124 )
NET ASSETS 181,169 203,260
CAPITAL AND RESERVES
Called up share capital 9 200 200
Profit and Loss Account 180,969 203,060
SHAREHOLDERS' FUNDS 181,169 203,260
Page 1
Page 2
For the year ending 28 February 2025 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 her 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
Ms Nicola Bowden
Director
23 June 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Bowden Physiotherapy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07518226 . The registered office is 6 Houndiscombe Road, Plymouth, Devon, PL4 6HH.
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 comprises the fair value of the consideration received for the provision of physiotherapy services in the
ordinary course of the company’s trading activities. Turnover is shown net of value added tax, rebates and discounts.
The company recognises revenue when the amount of revenue can be reliably measured, and it is probable that
future economic benefits will flow to the entity.
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:
Freehold 2% straight line
Plant & Machinery 20% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 20% reducing balance
Computer Equipment 33% straight line
2.4. Taxation
The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a
change attributable to an item of income or expense recognised as other comprehensive income is also recognised
directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or
substantively enacted by the reporting date in the countries where the company operates and generates taxable
income.
Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the
financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.
2.5. Pensions
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the
company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient
assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If
contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 7)
7 7
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4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 March 2024 318,691 51,679 14,000 19,210
Additions - - - -
Disposals - (23,741 ) - (2,170 )
As at 28 February 2025 318,691 27,938 14,000 17,040
Depreciation
As at 1 March 2024 57,126 39,556 7,602 17,049
Provided during the period 6,374 2,164 1,600 407
Disposals - (22,434 ) - (2,048 )
As at 28 February 2025 63,500 19,286 9,202 15,408
Net Book Value
As at 28 February 2025 255,191 8,652 4,798 1,632
As at 1 March 2024 261,565 12,123 6,398 2,161
Computer Equipment Total
£ £
Cost
As at 1 March 2024 10,414 413,994
Additions 599 599
Disposals (6,854 ) (32,765 )
As at 28 February 2025 4,159 381,828
Depreciation
As at 1 March 2024 7,915 129,248
Provided during the period 1,301 11,846
Disposals (6,854 ) (31,336 )
As at 28 February 2025 2,362 109,758
Net Book Value
As at 28 February 2025 1,797 272,070
As at 1 March 2024 2,499 284,746
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 11,444 17,058
Other debtors 56,757 64,645
68,201 81,703
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6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 17,986 17,986
Other loans 6,080 6,080
Other creditors 5,406 4,705
Taxation and social security 6,875 24,684
36,347 53,455
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 135,468 147,573
Other creditors 28,500 29,250
163,968 176,823
8. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Bank loans and overdrafts 151,211 157,245
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 200 200
10. Related Party Transactions
At the start of the year the director owed the company £2,910, and received further advances of £36,285.  This loan was repaid in full before the end of the year.  
Interest was charged monthly on the outstanding balance as per rate suggested by HMRC. All loans to the directors are unsecured and repayable on demand.
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