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Company Registration No. 08394528 (England and Wales)
Home Physio Group Limited Unaudited accounts for the year ended 28 February 2025
Home Physio Group Limited Unaudited accounts Contents
Page
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Home Physio Group Limited Company Information for the year ended 28 February 2025
Director
H H Perpinyal
Company Number
08394528 (England and Wales)
Registered Office
Churchill House 137-139 Brent Street London NW4 4DJ
Accountants
Clearfin Accountants Limited Churchill House 137-139 Brent Street London NW4 4DJ
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Home Physio Group Limited Statement of financial position as at 28 February 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
146 
1,124 
Tangible assets
56,000 
41,872 
56,146 
42,996 
Current assets
Debtors
44,761 
13,665 
Cash at bank and in hand
266,753 
224,801 
311,514 
238,466 
Creditors: amounts falling due within one year
(112,006)
(70,043)
Net current assets
199,508 
168,423 
Total assets less current liabilities
255,654 
211,419 
Creditors: amounts falling due after more than one year
(39,488)
(36,446)
Net assets
216,166 
174,973 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
216,066 
174,873 
Shareholders' funds
216,166 
174,973 
For the year ending 28 February 2025 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 26 November 2025 and were signed on its behalf by
H H Perpinyal Director Company Registration No. 08394528
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Home Physio Group Limited Notes to the Accounts for the year ended 28 February 2025
1
Statutory information
Home Physio Group Limited is a private company, limited by shares, registered in England and Wales, registration number 08394528. The registered office is Churchill House, 137-139 Brent Street, London, NW4 4DJ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% straight line
Motor vehicles
20% on reducing value
Fixtures & fittings
20% straight line
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Intangible fixed assets
Intangible fixed assets (including purchased of domain) is included at cost less accumulated amortisation. This has been amortised over 5 years.
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Home Physio Group Limited Notes to the Accounts for the year ended 28 February 2025
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 March 2024
4,889 
At 28 February 2025
4,889 
Amortisation
At 1 March 2024
3,765 
Charge for the year
978 
At 28 February 2025
4,743 
Net book value
At 28 February 2025
146 
At 29 February 2024
1,124 
5
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 March 2024
71,000 
6,119 
16,281 
93,400 
Additions
56,790 
- 
6,079 
62,869 
Disposals
(71,000)
- 
- 
(71,000)
At 28 February 2025
56,790 
6,119 
22,360 
85,269 
Depreciation
At 1 March 2024
34,648 
2,499 
14,381 
51,528 
Charge for the year
10,075 
931 
4,313 
15,319 
On disposals
(37,578)
- 
- 
(37,578)
At 28 February 2025
7,145 
3,430 
18,694 
29,269 
Net book value
At 28 February 2025
49,645 
2,689 
3,666 
56,000 
At 29 February 2024
36,352 
3,620 
1,900 
41,872 
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Home Physio Group Limited Notes to the Accounts for the year ended 28 February 2025
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
25,270 
13,665 
Accrued income and prepayments
3,343 
- 
Other debtors
16,148 
- 
44,761 
13,665 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
4,111 
1,779 
Obligations under finance leases and hire purchase contracts
9,664 
7,519 
Trade creditors
23,085 
- 
Taxes and social security
16,056 
34,915 
Other creditors
150 
- 
Loans from directors
- 
20,140 
Accruals
12,390 
2,700 
Deferred income
46,550 
2,990 
112,006 
70,043 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
39,488 
36,446 
9
Loans to directors
Included within other debtors is a balance of £16,147 (2024: £Nil) due from a director of the company. Interest has been charged at the official HMRC beneficial loan rate. The loan was fully repaid to the company in in April 2025.
10
Average number of employees
During the year the average number of employees was 2 (2024: 1).
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