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Registered number: 13505539
Moko Physiotherapy Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Annette Ferguson Scotland Ltd
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 13505539
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 316,718 183,240
316,718 183,240
CURRENT ASSETS
Debtors 5 48,413 52,231
Cash at bank and in hand 18,609 29,286
67,022 81,517
Creditors: Amounts Falling Due Within One Year 6 (420,040 ) (283,290 )
NET CURRENT ASSETS (LIABILITIES) (353,018 ) (201,773 )
TOTAL ASSETS LESS CURRENT LIABILITIES (36,300 ) (18,533 )
NET LIABILITIES (36,300 ) (18,533 )
CAPITAL AND RESERVES
Called up share capital 7 2,000 2,000
Profit and Loss Account (38,300 ) (20,533 )
SHAREHOLDERS' FUNDS (36,300) (18,533)
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
Mrs Katie Ogley
Director
26/09/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Moko Physiotherapy Ltd is a private company, limited by shares, incorporated in England & Wales, registered number
13505539. The registered office is Unit 3 Mickleover Retail Corner, Mickleover, Derby, Derbyshire, DE3 0GQ
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.

Presentation Currency

The accounts are presented in £ sterling.
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. 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:
Leasehold NA
Plant & Machinery 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was:  9 (2023: 2)
9 2
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2024 160,789 11,202 23,765 1,518 197,274
Additions 137,713 - 1,765 - 139,478
As at 31 December 2024 298,502 11,202 25,530 1,518 336,752
Depreciation
As at 1 January 2024 - 4,308 9,031 695 14,034
Provided during the period - 1,723 4,071 206 6,000
As at 31 December 2024 - 6,031 13,102 901 20,034
...CONTINUED
Page 2
Page 3
Net Book Value
As at 31 December 2024 298,502 5,171 12,428 617 316,718
As at 1 January 2024 160,789 6,894 14,734 823 183,240
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 1,141 147
Other debtors 47,272 52,084
48,413 52,231
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,568 1,693
Other creditors 411,955 280,836
Taxation and social security 6,517 761
420,040 283,290
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2,000 2,000
Page 3