IRIS Accounts Production v25.1.4.42 09191224 Board of Directors 1.11.23 31.10.24 31.10.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh091912242023-10-31091912242024-10-31091912242023-11-012024-10-31091912242022-10-31091912242022-11-012023-10-31091912242023-10-3109191224ns15:EnglandWales2023-11-012024-10-3109191224ns14:PoundSterling2023-11-012024-10-3109191224ns10:Director12023-11-012024-10-3109191224ns10:PrivateLimitedCompanyLtd2023-11-012024-10-3109191224ns10:SmallEntities2023-11-012024-10-3109191224ns10:AuditExempt-NoAccountantsReport2023-11-012024-10-3109191224ns10:SmallCompaniesRegimeForDirectorsReport2023-11-012024-10-3109191224ns10:SmallCompaniesRegimeForAccounts2023-11-012024-10-3109191224ns10:FullAccounts2023-11-012024-10-310919122412023-11-012024-10-3109191224ns5:CurrentFinancialInstruments2024-10-3109191224ns5:CurrentFinancialInstruments2023-10-3109191224ns5:Non-currentFinancialInstruments2024-10-3109191224ns5:Non-currentFinancialInstruments2023-10-3109191224ns5:ShareCapital2024-10-3109191224ns5:ShareCapital2023-10-3109191224ns5:RetainedEarningsAccumulatedLosses2024-10-3109191224ns5:RetainedEarningsAccumulatedLosses2023-10-3109191224ns10:RegisteredOffice2023-11-012024-10-3109191224ns5:NetGoodwill2023-11-012024-10-3109191224ns5:IntangibleAssetsOtherThanGoodwill2023-11-012024-10-3109191224ns5:LeaseholdImprovements2023-11-012024-10-3109191224ns5:FurnitureFittings2023-11-012024-10-3109191224ns5:ComputerEquipment2023-11-012024-10-3109191224ns5:NetGoodwill2023-10-3109191224ns5:NetGoodwill2024-10-3109191224ns5:NetGoodwill2023-10-3109191224ns5:LeaseholdImprovements2023-10-3109191224ns5:FurnitureFittings2023-10-3109191224ns5:ComputerEquipment2023-10-3109191224ns5:LeaseholdImprovements2024-10-3109191224ns5:FurnitureFittings2024-10-3109191224ns5:ComputerEquipment2024-10-3109191224ns5:LeaseholdImprovements2023-10-3109191224ns5:FurnitureFittings2023-10-3109191224ns5:ComputerEquipment2023-10-3109191224ns5:WithinOneYearns5:CurrentFinancialInstruments2024-10-3109191224ns5:WithinOneYearns5:CurrentFinancialInstruments2023-10-3109191224ns5:Secured2024-10-3109191224ns5:Secured2023-10-31
REGISTERED NUMBER: 09191224 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31 October 2024

for

John Griffiths Physiotherapy Limited

John Griffiths Physiotherapy Limited (Registered number: 09191224)






Contents of the Financial Statements
for the Year Ended 31 October 2024




Page

Balance Sheet 1

Notes to the Financial Statements 2


John Griffiths Physiotherapy Limited (Registered number: 09191224)

Balance Sheet
31 October 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 25,000
Tangible assets 5 32,314 36,735
32,314 61,735

CURRENT ASSETS
Debtors 6 385,581 277,640
Cash at bank - 1,616
385,581 279,256
CREDITORS
Amounts falling due within one year 7 396,935 289,518
NET CURRENT LIABILITIES (11,354 ) (10,262 )
TOTAL ASSETS LESS CURRENT LIABILITIES 20,960 51,473

CREDITORS
Amounts falling due after more than one year 8 (9,994 ) (18,215 )

PROVISIONS FOR LIABILITIES (8,079 ) (9,184 )
NET ASSETS 2,887 24,074

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 2,787 23,974
SHAREHOLDERS' FUNDS 2,887 24,074

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 June 2025 and were signed on its behalf by:



Mr J W Griffiths - Director


John Griffiths Physiotherapy Limited (Registered number: 09191224)

Notes to the Financial Statements
for the Year Ended 31 October 2024

1. STATUTORY INFORMATION

John Griffiths Physiotherapy Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 09191224

Registered office: New Road
Prestbury
Cheshire
SK10 4HP

The presentation currency of the financial statements is the Pound Sterling (£).


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 net invoiced sales of services, excluding value added tax.

Revenue is recognised as the company becomes entitled to consideration for the services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced.

Goodwill
After a period of ten years, goodwill on incorporation has been fully amortised.

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.
Improvements to property - 15% on reducing balance
Fixtures and fittings - 20% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2023 - 9 ) .

John Griffiths Physiotherapy Limited (Registered number: 09191224)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 November 2023
and 31 October 2024 250,000
AMORTISATION
At 1 November 2023 225,000
Amortisation for year 25,000
At 31 October 2024 250,000
NET BOOK VALUE
At 31 October 2024 -
At 31 October 2023 25,000

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and Computer
property fittings equipment Totals
£    £    £    £   
COST
At 1 November 2023 84,338 29,552 8,255 122,145
Additions - 2,166 1,519 3,685
Disposals - (1,032 ) (2,584 ) (3,616 )
At 31 October 2024 84,338 30,686 7,190 122,214
DEPRECIATION
At 1 November 2023 58,831 20,975 5,604 85,410
Charge for year 3,826 2,081 771 6,678
Eliminated on disposal - (694 ) (1,494 ) (2,188 )
At 31 October 2024 62,657 22,362 4,881 89,900
NET BOOK VALUE
At 31 October 2024 21,681 8,324 2,309 32,314
At 31 October 2023 25,507 8,577 2,651 36,735

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 7,496 10,251
Amounts owed by associates 366,886 256,407
Other debtors 11,199 10,982
385,581 277,640

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 52,892 24,596
Trade creditors 4,275 733
Taxation and social security 148,956 109,985
Other creditors 190,812 154,204
396,935 289,518

John Griffiths Physiotherapy Limited (Registered number: 09191224)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 9,994 18,215

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank overdrafts 34,097 14,540

The bank overdraft is secured by a fixed and floating charge, covering all of the property and undertaking of the company.