Company registration number 11843830 (England and Wales)
JLINKS PHYSIOTHERAPY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
JLINKS PHYSIOTHERAPY LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
JLINKS PHYSIOTHERAPY LIMITED (REGISTERED NUMBER: 11843830)
BALANCE SHEET
AS AT 31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
3,465
2,426
Current assets
Debtors
4
13,569
8,883
Cash at bank and in hand
112,850
196,347
126,419
205,230
Creditors: amounts falling due within one year
5
(67,311)
(67,658)
Net current assets
59,108
137,572
Total assets less current liabilities
62,573
139,998
Provisions for liabilities
(824)
(572)
Net assets
61,749
139,426
Capital and reserves
Called up share capital
50
100
Capital redemption reserve
50
-
0
Profit and loss reserves
61,649
139,326
Total equity
61,749
139,426
JLINKS PHYSIOTHERAPY LIMITED (REGISTERED NUMBER: 11843830)
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025
31 March 2025
- 2 -

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 23 July 2025 and are signed on its behalf by:
Mrs J Ward
Director
JLINKS PHYSIOTHERAPY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

JLinks Physiotherapy Limited is a private company limited by shares incorporated in England and Wales. The registered office is 2nd Floor (Right) Downe House, 303 High Street, Orpington, Kent, England, BR6 0NN.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

Atruet the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of consideration received or receivable for the services provided in the normal course of business. Turnover from provision of physiotherapy and other related services is recognised in the period they arise at pre-determined rates.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% on reducing balance
Computers
25% on straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

JLINKS PHYSIOTHERAPY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
9
9
3
Tangible fixed assets
Plant and equipment
Computers
Total
£
£
£
Cost
At 1 April 2024
1,502
7,438
8,940
Additions
-
0
2,768
2,768
Disposals
(1,502)
(1,779)
(3,281)
At 31 March 2025
-
0
8,427
8,427
Depreciation and impairment
At 1 April 2024
1,047
5,467
6,514
Depreciation charged in the year
-
0
1,274
1,274
Eliminated in respect of disposals
(1,047)
(1,779)
(2,826)
At 31 March 2025
-
0
4,962
4,962
Carrying amount
At 31 March 2025
-
0
3,465
3,465
At 31 March 2024
455
1,971
2,426
JLINKS PHYSIOTHERAPY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
13,527
7,122
Other debtors
42
1,761
13,569
8,883
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
6,075
-
0
Taxation and social security
41,567
34,200
Other creditors
19,669
33,458
67,311
67,658
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