REGISTERED NUMBER: 09458626 (England and Wales)

BACK AND BODY LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

8

DIRECTORS:

Mrs S A Golden

R P Evans

REGISTERED OFFICE:

22-24 Harborough Road

Kingsthorpe

Northampton

Northamptonshire

NN2 7AZ

REGISTERED NUMBER:

09458626 (England and Wales)

ACCOUNTANTS:

Phipps Henson McAllister

Chartered Accountants

22-24 Harborough Road

Kingsthorpe

Northampton

NN2 7AZ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,184,007

1,208,176

1,184,007

1,208,176

CURRENT ASSETS

Stocks

3,003

3,068

Debtors

6

223,086

141,156

Cash at bank and in hand

303,034

238,031

529,123

382,255

CREDITORS

Amounts falling due within one year

7

301,199

333,857

NET CURRENT ASSETS

227,924

48,398

TOTAL ASSETS LESS CURRENT LIABILITIES

1,411,931

1,256,574

CREDITORS

Amounts falling due after more than one year

8

(571,197

)

(514,210

)

PROVISIONS FOR LIABILITIES

(20,517

)

(26,559

)

NET ASSETS

820,217

715,805

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

820,117

715,705

SHAREHOLDERS' FUNDS

820,217

715,805

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 September 2025 and were signed on its behalf by:

Mrs S A Golden - Director

R P Evans - Director

1.	STATUTORY INFORMATION

Back and Body Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover represents the value of goods provided to customers and work carried out in respect of services provided to customers.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

No depreciation is provided on the freehold land as this is not required under FRS102, the freehold building is not being depreciated as the estimated useful life exceeds 50 years and it is felt that the depreciation is immaterial and would not influence the decisions of a user of the accounts.

In accordance with FRS102 an annual impairment review is conducted on the freehold building to ensure the carrying value is less than or equal to the recoverable amount.

Depreciation is provided at 33.33% on a reducing balance basis on fixtures and fittings, physio equipment, computer equipment, at 25% on a reducing balance basis for motor vehicles and at 20% on a straight line basis for website costs in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Debtors and creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Government grants

Grants are accounted for under the accruals model as permitted by FRS102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.

Grants of a revenue nature are recognised in the Statement of Comprehensive Income in the same period as the related expenditure.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 37 (2024 - 35 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

21,311

AMORTISATION

At 1 April 2024

and 31 March 2025

21,311

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Freehold

Motor

Physio

property

vehicles

equipment

£

£

£

COST

At 1 April 2024

1,101,939

117,680

46,785

Additions

-

-

-

Disposals

-

-

-

At 31 March 2025

1,101,939

117,680

46,785

DEPRECIATION

At 1 April 2024

-

44,599

34,269

Charge for year

-

18,270

4,171

Eliminated on disposal

-

-

-

At 31 March 2025

-

62,869

38,440

NET BOOK VALUE

At 31 March 2025

1,101,939

54,811

8,345

At 31 March 2024

1,101,939

73,081

12,516

Furniture

and

Computer

fittings

Website

equipment

Totals

£

£

£

£

COST

At 1 April 2024

14,043

25,700

46,193

1,352,340

Additions

-

3,571

2,043

5,614

Disposals

-

-

(1,720

)

(1,720

)

At 31 March 2025

14,043

29,271

46,516

1,356,234

DEPRECIATION

At 1 April 2024

11,327

17,937

36,032

144,164

Charge for year

905

2,478

3,853

29,677

Eliminated on disposal

-

-

(1,614

)

(1,614

)

At 31 March 2025

12,232

20,415

38,271

172,227

NET BOOK VALUE

At 31 March 2025

1,811

8,856

8,245

1,184,007

At 31 March 2024

2,716

7,763

10,161

1,208,176

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

83,873

65,241

Other debtors

127,841

64,944

Prepayments and accrued income

11,372

10,971

223,086

141,156

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

14,000

51,889

Hire purchase contracts (see note 9)

49,299

41,884

Trade creditors

9,702

6,922

Amounts owed to group undertakings

5,106

28,614

Corporation tax

86,111

74,625

PAYE and NI

17,042

15,585

Other creditors

4,807

4,134

Directors' current accounts

39,915

41,432

Accruals and deferred income

75,217

68,772

301,199

333,857

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loan

547,739

461,243

Hire purchase contracts (see note 9)

23,458

52,967

571,197

514,210

9.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2025

2024

£

£

Net obligations repayable:

Within one year

49,299

41,884

Between one and five years

23,458

52,967

72,757

94,851

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1.00

100

100