2024-04-012025-03-312025-03-31false04628369U.K. PHYSIOTHERAPY SERVICES LIMITED2025-07-01falseiso4217:GBPxbrli:pure046283692024-03-31046283692025-03-31046283692024-04-012025-03-31046283692023-03-31046283692024-03-31046283692023-04-012024-03-3104628369bus:SmallEntities2024-04-012025-03-3104628369bus:AuditExempt-NoAccountantsReport2024-04-012025-03-3104628369bus:AbridgedAccounts2024-04-012025-03-3104628369bus:PrivateLimitedCompanyLtd2024-04-012025-03-3104628369core:WithinOneYear2025-03-3104628369core:AfterOneYear2025-03-3104628369core:WithinOneYear2024-03-3104628369core:AfterOneYear2024-03-3104628369core:ShareCapital2025-03-3104628369core:SharePremium2025-03-3104628369core:RevaluationReserve2025-03-3104628369core:OtherReservesSubtotal2025-03-3104628369core:RetainedEarningsAccumulatedLosses2025-03-3104628369core:ShareCapital2024-03-3104628369core:SharePremium2024-03-3104628369core:RevaluationReserve2024-03-3104628369core:OtherReservesSubtotal2024-03-3104628369core:RetainedEarningsAccumulatedLosses2024-03-3104628369core:LandBuildings2025-03-3104628369core:PlantMachinery2025-03-3104628369core:Vehicles2025-03-3104628369core:FurnitureFittings2025-03-3104628369core:OfficeEquipment2025-03-3104628369core:NetGoodwill2025-03-3104628369core:IntangibleAssetsOtherThanGoodwill2025-03-3104628369core:ListedExchangeTraded2025-03-3104628369core:UnlistedNon-exchangeTraded2025-03-3104628369core:LandBuildings2024-03-3104628369core:PlantMachinery2024-03-3104628369core:Vehicles2024-03-3104628369core:FurnitureFittings2024-03-3104628369core:OfficeEquipment2024-03-3104628369core:NetGoodwill2024-03-3104628369core:IntangibleAssetsOtherThanGoodwill2024-03-3104628369core:ListedExchangeTraded2024-03-3104628369core:UnlistedNon-exchangeTraded2024-03-3104628369core:LandBuildings2024-04-012025-03-3104628369core:PlantMachinery2024-04-012025-03-3104628369core:Vehicles2024-04-012025-03-3104628369core:FurnitureFittings2024-04-012025-03-3104628369core:OfficeEquipment2024-04-012025-03-3104628369core:NetGoodwill2024-04-012025-03-3104628369core:IntangibleAssetsOtherThanGoodwill2024-04-012025-03-3104628369core:ListedExchangeTraded2024-04-012025-03-3104628369core:UnlistedNon-exchangeTraded2024-04-012025-03-3104628369core:MoreThanFiveYears2024-04-012025-03-3104628369core:Non-currentFinancialInstruments2025-03-3104628369core:Non-currentFinancialInstruments2024-03-3104628369dpl:CostSales2024-04-012025-03-3104628369dpl:DistributionCosts2024-04-012025-03-3104628369core:LandBuildings2024-04-012025-03-3104628369core:PlantMachinery2024-04-012025-03-3104628369core:Vehicles2024-04-012025-03-3104628369core:FurnitureFittings2024-04-012025-03-3104628369core:OfficeEquipment2024-04-012025-03-3104628369dpl:AdministrativeExpenses2024-04-012025-03-3104628369core:NetGoodwill2024-04-012025-03-3104628369core:IntangibleAssetsOtherThanGoodwill2024-04-012025-03-3104628369dpl:GroupUndertakings2024-04-012025-03-3104628369dpl:ParticipatingInterests2024-04-012025-03-3104628369dpl:GroupUndertakingscore:ListedExchangeTraded2024-04-012025-03-3104628369core:ListedExchangeTraded2024-04-012025-03-3104628369dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2024-04-012025-03-3104628369core:UnlistedNon-exchangeTraded2024-04-012025-03-3104628369dpl:CostSales2023-04-012024-03-3104628369dpl:DistributionCosts2023-04-012024-03-3104628369core:LandBuildings2023-04-012024-03-3104628369core:PlantMachinery2023-04-012024-03-3104628369core:Vehicles2023-04-012024-03-3104628369core:FurnitureFittings2023-04-012024-03-3104628369core:OfficeEquipment2023-04-012024-03-3104628369dpl:AdministrativeExpenses2023-04-012024-03-3104628369core:NetGoodwill2023-04-012024-03-3104628369core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3104628369dpl:GroupUndertakings2023-04-012024-03-3104628369dpl:ParticipatingInterests2023-04-012024-03-3104628369dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3104628369core:ListedExchangeTraded2023-04-012024-03-3104628369dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3104628369core:UnlistedNon-exchangeTraded2023-04-012024-03-3104628369core:NetGoodwill2025-03-3104628369core:IntangibleAssetsOtherThanGoodwill2025-03-3104628369core:LandBuildings2025-03-3104628369core:PlantMachinery2025-03-3104628369core:Vehicles2025-03-3104628369core:FurnitureFittings2025-03-3104628369core:OfficeEquipment2025-03-3104628369core:AfterOneYear2025-03-3104628369core:WithinOneYear2025-03-3104628369core:ListedExchangeTraded2025-03-3104628369core:UnlistedNon-exchangeTraded2025-03-3104628369core:ShareCapital2025-03-3104628369core:SharePremium2025-03-3104628369core:RevaluationReserve2025-03-3104628369core:OtherReservesSubtotal2025-03-3104628369core:RetainedEarningsAccumulatedLosses2025-03-3104628369core:NetGoodwill2024-03-3104628369core:IntangibleAssetsOtherThanGoodwill2024-03-3104628369core:LandBuildings2024-03-3104628369core:PlantMachinery2024-03-3104628369core:Vehicles2024-03-3104628369core:FurnitureFittings2024-03-3104628369core:OfficeEquipment2024-03-3104628369core:AfterOneYear2024-03-3104628369core:WithinOneYear2024-03-3104628369core:ListedExchangeTraded2024-03-3104628369core:UnlistedNon-exchangeTraded2024-03-3104628369core:ShareCapital2024-03-3104628369core:SharePremium2024-03-3104628369core:RevaluationReserve2024-03-3104628369core:OtherReservesSubtotal2024-03-3104628369core:RetainedEarningsAccumulatedLosses2024-03-3104628369core:NetGoodwill2023-03-3104628369core:IntangibleAssetsOtherThanGoodwill2023-03-3104628369core:LandBuildings2023-03-3104628369core:PlantMachinery2023-03-3104628369core:Vehicles2023-03-3104628369core:FurnitureFittings2023-03-3104628369core:OfficeEquipment2023-03-3104628369core:AfterOneYear2023-03-3104628369core:WithinOneYear2023-03-3104628369core:ListedExchangeTraded2023-03-3104628369core:UnlistedNon-exchangeTraded2023-03-3104628369core:ShareCapital2023-03-3104628369core:SharePremium2023-03-3104628369core:RevaluationReserve2023-03-3104628369core:OtherReservesSubtotal2023-03-3104628369core:RetainedEarningsAccumulatedLosses2023-03-3104628369core:AfterOneYear2024-04-012025-03-3104628369core:WithinOneYear2024-04-012025-03-3104628369core:Non-currentFinancialInstrumentscore:CostValuation2024-04-012025-03-3104628369core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-04-012025-03-3104628369core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-04-012025-03-3104628369core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-04-012025-03-3104628369core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-04-012025-03-3104628369core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-04-012025-03-3104628369core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-04-012025-03-3104628369core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-04-012025-03-3104628369core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-04-012025-03-3104628369core:Non-currentFinancialInstrumentscore:CostValuation2025-03-3104628369core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2025-03-3104628369core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2025-03-3104628369core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2025-03-3104628369core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2025-03-3104628369core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2025-03-3104628369core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2025-03-3104628369core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2025-03-3104628369core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2025-03-3104628369core:Non-currentFinancialInstrumentscore:CostValuation2024-03-3104628369core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-03-3104628369core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-03-3104628369core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-03-3104628369core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-03-3104628369core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-03-3104628369core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-03-3104628369core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-03-3104628369core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-03-3104628369bus:Director12024-04-012025-03-3104628369bus:Director22024-04-012025-03-31

U.K. PHYSIOTHERAPY SERVICES LIMITED

Registered Number
04628369
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

U.K. PHYSIOTHERAPY SERVICES LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors

HATT, Amanda Louise
HATT, James Donald

Company Secretary

HATT, James Donald

Registered Address

The Garden Apartment Hatt Clinic
Wallbridge
Frome
BA11 5JX

Registered Number

04628369 (England and Wales)
U.K. PHYSIOTHERAPY SERVICES LIMITED
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets4125,009142,042
Investments224,663-
349,672142,042
Current assets
Stocks8,45611,207
Debtors37,62720,300
Cash at bank and on hand148,167108,222
194,250139,729
Creditors amounts falling due within one year(195,169)(142,974)
Net current assets (liabilities)(919)(3,245)
Total assets less current liabilities348,753138,797
Provisions for liabilities(26,988)(26,988)
Net assets321,765111,809
Capital and reserves
Called up share capital100100
Profit and loss account321,665111,709
Shareholders' funds321,765111,809
The financial statements were approved and authorised for issue by the Board of Directors on 1 July 2025, and are signed on its behalf by:
HATT, James Donald
Director
Registered Company No. 04628369
U.K. PHYSIOTHERAPY SERVICES LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
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.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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 reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
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 and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20252024
Average number of employees during the year2828
3.Intangible assets

Total

£
Cost or valuation
At 01 April 2486,398
At 31 March 2586,398
Amortisation and impairment
At 01 April 2486,398
At 31 March 2586,398
Net book value
At 31 March 25-
At 31 March 24-
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 24519,571
Additions10,332
At 31 March 25529,729
Depreciation and impairment
At 01 April 24377,529
Charge for year27,365
At 31 March 25404,720
Net book value
At 31 March 25125,009
At 31 March 24142,042