Therapy Room Epping Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07882748

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		415		555

			415		555
CURRENT ASSETS
Stocks	6	3,800		4,500
Debtors	7	1,595		2,884
Cash at bank and in hand		2,429		2,083

		7,824		9,467
Creditors: Amounts Falling Due Within One Year	8	(27,486 )		(30,891 )

NET CURRENT ASSETS (LIABILITIES)			(19,662 )		(21,424 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(19,247 )		(20,869 )

NET LIABILITIES			(19,247 )		(20,869 )

CAPITAL AND RESERVES
Called up share capital	9		37,650		37,650
Profit and Loss Account			(56,897 )		(58,519 )

SHAREHOLDERS' FUNDS			(19,247)		(20,869)

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Therapy Room Epping Limited

Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Ms A Stray

Director

30/09/2025

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

1. General Information

Therapy Room Epping Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07882748 . The registered office is 23 Rowley Mead Thornwood, Epping, Essex, CM16 6NH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% RBM
Fixtures & Fittings	25% RBM
Computer Equipment	25% RBM

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2023: 3)

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Therapy Room Epping Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 January 2024	11,000

As at 31 December 2024	11,000

Amortisation
As at 1 January 2024	11,000

As at 31 December 2024	11,000

Net Book Value
As at 31 December 2024	-

As at 1 January 2024	-

5. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2024	1,668	2,839	4,659	9,166

As at 31 December 2024	1,668	2,839	4,659	9,166

Depreciation
As at 1 January 2024	1,537	2,709	4,365	8,611
Provided during the period	33	33	74	140

As at 31 December 2024	1,570	2,742	4,439	8,751

Net Book Value
As at 31 December 2024	98	97	220	415

As at 1 January 2024	131	130	294	555

6. Stocks

	2024	2023
	£	£
Stock	3,800	4,500

7. Debtors

	2024	2023
	£	£
Due within one year
Other debtors	1,595	2,884

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Therapy Room Epping Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

8. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	-	4,526
Other creditors	27,486	26,365

	27,486	30,891

9. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	37,650	37,650

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