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COMPANY REGISTRATION NUMBER: 04806691
Dyffryn Physio Limited
Filleted Unaudited Financial Statements
31 March 2025
Dyffryn Physio Limited
Statement of Financial Position
31 March 2025
2025
2024
Note
£
£
Fixed assets
Tangible assets
5
1,406
Current assets
Debtors
6
6,627
14,797
Cash at bank and in hand
16,648
3,312
--------
--------
23,275
18,109
Creditors: amounts falling due within one year
7
7,926
6,267
--------
--------
Net current assets
15,349
11,842
--------
--------
Total assets less current liabilities
16,755
11,842
Creditors: amounts falling due after more than one year
8
10,709
7,423
--------
--------
Net assets
6,046
4,419
--------
--------
Capital and reserves
Called up share capital
100
100
Profit and loss account
5,946
4,319
-------
-------
Shareholders funds
6,046
4,419
-------
-------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
Dyffryn Physio Limited
Statement of Financial Position (continued)
31 March 2025
These financial statements were approved by the board of directors and authorised for issue on 25 June 2025 , and are signed on behalf of the board by:
Mr D G Llywelyn
Director
Company registration number: 04806691
Dyffryn Physio Limited
Notes to the Financial Statements
Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Y Winllan, Rhewl, Ruthin, LL15 2UD.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fixtures and fittings
-
Fully depreciated
Equipment
-
20% straight line
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
5. Tangible assets
Fixtures and fittings
Equipment
Total
£
£
£
Cost
At 1 April 2024
2,345
2,345
Additions
1,758
1,758
-------
-------
-------
At 31 March 2025
2,345
1,758
4,103
-------
-------
-------
Depreciation
At 1 April 2024
2,345
2,345
Charge for the year
352
352
-------
-------
-------
At 31 March 2025
2,345
352
2,697
-------
-------
-------
Carrying amount
At 31 March 2025
1,406
1,406
-------
-------
-------
At 31 March 2024
-------
-------
-------
6. Debtors
2025
2024
£
£
Trade debtors
6,492
14,797
Other debtors
135
-------
--------
6,627
14,797
-------
--------
7. Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
2,265
Corporation tax
4,252
5,187
Social security and other taxes
195
Other creditors
1,214
1,080
-------
-------
7,926
6,267
-------
-------
8. Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
10,709
7,423
--------
-------