ACCOUNTS - Final Accounts preparation

Analysis of the maturity of loans is given below:

Registered number: 09572730

ANDY MANSFIELD OSTEOPATHY LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MAY 2025

ANDY MANSFIELD OSTEOPATHY LIMITED

REGISTERED NUMBER: 09572730

STATEMENT OF FINANCIAL POSITION

AS AT 31 MAY 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	3,312		5,206
Cash at bank and in hand		41		41
		3,353		5,247
Creditors: amounts falling due within one year	5	(2,559)		(2,558)
Net current assets			794		2,689
Total assets less current liabilities			794		2,689
Creditors: amounts falling due after more than one year	6		(753)		(2,561)

Net assets			41		128

Capital and reserves
Called up share capital	8	100	100
Profit and loss account		(59)	28
		41	128

Page 1

ANDY MANSFIELD OSTEOPATHY LIMITED

REGISTERED NUMBER: 09572730

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 MAY 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 23 September 2025.

A R Mansfield

Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

ANDY MANSFIELD OSTEOPATHY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1.Accounting policies

1.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 presentational currency of the Company is GBP.

The following principal accounting policies have been applied:

1.2

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

1.3

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

1.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

1.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

1.6

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.

2.	General information

Andy Mansfield Osteopathy Limited is a private company, limited by shares and registered in England.
Its registered number is: 09572730
The address of its Registered office is:
39 Wilton Road
Hitchin
Hertfordshire
SG5 1SS

Page 3

ANDY MANSFIELD OSTEOPATHY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

Debtors

					2025	2024
					£	£


Other debtors	3,312	5,206
	3,312	5,206

5.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Bank loans	1,809	1,808
Accruals and deferred income	750	750
	2,559	2,558

6.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

Bank loans	753	2,561
	753	2,561

Page 4

ANDY MANSFIELD OSTEOPATHY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Amounts falling due within one year
Bank loans	1,808	1,808
	1,808	1,808
Amounts falling due 1-2 years
Bank loans	753	1,808
	753	1,808
Amounts falling due 2-5 years
Bank loans	-	753
	-	753

	2,561	4,369

8.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

100 (2024 - 100) Ordinary shares of £1.00 each	100	100

Page 5