Specialist Physiotherapy Clinics Limited Filleted Accounts Cover
Specialist Physiotherapy Clinics Limited
Company No. 05916589
Information for Filing with The Registrar
31 December 2024
Specialist Physiotherapy Clinics Limited Directors Report Registrar
The Directors present their report and the accounts for the year ended 31 December 2024.
Principal activities
The principal activity of the company during the year under review was the provision of physiotherapy services.
Directors
The Directors who served at any time during the year were as follows:
C.J. Tudor
N.A.M. Tudor
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
C.J. Tudor
Director
15 August 2025
Specialist Physiotherapy Clinics Limited Balance Sheet Registrar
at
31 December 2024
Company No.
05916589
Notes
2024
2023
£
£
Fixed assets
Tangible assets
4
134,14196,218
134,14196,218
Current assets
Stocks
5
3,0823,377
Debtors
6
103,40094,413
Cash at bank and in hand
90,31684,742
196,798182,532
Creditors: Amount falling due within one year
7
(94,896)
(83,771)
Net current assets
101,90298,761
Total assets less current liabilities
236,043194,979
Creditors: Amounts falling due after more than one year
8
(24,588)
(30,154)
Provisions for liabilities
Deferred taxation
(33,536)
(24,055)
Net assets
177,919140,770
Capital and reserves
Called up share capital
5050
Profit and loss account
9
177,869140,720
Total equity
177,919140,770
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 December 2024 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 15 August 2025 and signed on its behalf by:
C.J. Tudor
Director
15 August 2025
Specialist Physiotherapy Clinics Limited Notes to the Accounts Registrar
for the year ended 31 December 2024
1
General information
Specialist Physiotherapy Clinics Limited is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 05916589
Its registered office is:
29-30 Elvaston Mews
South Kensington
London
SW7 5HZ
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Leasehold land and buildings
10% Straight Line
Plant and machinery
25% Straight Line
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Leased assets
Leases which do not transfer substantially all the risks and rewards of ownership to the Company are classified as operating leases.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term.

In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.
Defined contribution pensions
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.
The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
3
Employees
2024
2023
Number
Number
The average monthly number of employees (including directors) during the year was:
1011
4
Tangible fixed assets
Land and buildings
Plant and machinery
Motor vehicles
Total
£
£
£
£
Cost or revaluation
At 1 January 2024
103,94598,449-202,394
Additions
-1,99862,48664,484
At 31 December 2024
103,945100,44762,486266,878
Depreciation
At 1 January 2024
30,75575,421-106,176
Charge for the year
10,4519,5496,56126,561
At 31 December 2024
41,20684,9706,561132,737
Net book values
At 31 December 2024
62,73915,47755,925134,141
At 31 December 2023
73,190
23,028
-
96,218
5
Stocks
2024
2023
£
£
Finished goods
3,0823,377
3,0823,377
6
Debtors
2024
2023
£
£
Trade debtors
30,27028,189
Other debtors
38,23538,235
Prepayments and accrued income
34,89527,989
103,40094,413
7
Creditors:
amounts falling due within one year
2024
2023
£
£
Bank loans and overdrafts
7,2439,069
Trade creditors
33,10931,177
Taxes and social security
33,245
24,224
Loans from directors
1,7781,666
Other creditors
1,6821,471
Accruals and deferred income
17,83916,164
94,89683,771
8
Creditors:
amounts falling due after more than one year
2024
2023
£
£
Bank loans and overdrafts
24,58830,154
24,58830,154
Liabilities repayable in more than five years after the balance sheet date
Amount repayable by instalments
2,319
7,890
2,3197,890
9
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
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