Acorah Software Products - Accounts Production 16.7.461 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 08953596 Mr Christopher Kay Mrs Zoe Kay iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08953596 2024-03-31 08953596 2025-03-31 08953596 2024-04-01 2025-03-31 08953596 frs-core:CurrentFinancialInstruments 2025-03-31 08953596 frs-core:Non-currentFinancialInstruments 2025-03-31 08953596 frs-core:ComputerEquipment 2025-03-31 08953596 frs-core:ComputerEquipment 2024-04-01 2025-03-31 08953596 frs-core:ComputerEquipment 2024-03-31 08953596 frs-core:FurnitureFittings 2024-04-01 2025-03-31 08953596 frs-core:NetGoodwill 2025-03-31 08953596 frs-core:NetGoodwill 2024-04-01 2025-03-31 08953596 frs-core:NetGoodwill 2024-03-31 08953596 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 08953596 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 08953596 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 08953596 frs-core:MotorVehicles 2025-03-31 08953596 frs-core:MotorVehicles 2024-04-01 2025-03-31 08953596 frs-core:MotorVehicles 2024-03-31 08953596 frs-core:PlantMachinery 2025-03-31 08953596 frs-core:PlantMachinery 2024-04-01 2025-03-31 08953596 frs-core:PlantMachinery 2024-03-31 08953596 frs-core:WithinOneYear 2025-03-31 08953596 frs-core:SharePremium 2025-03-31 08953596 frs-core:ShareCapital 2025-03-31 08953596 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08953596 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08953596 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 08953596 frs-bus:SmallEntities 2024-04-01 2025-03-31 08953596 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08953596 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08953596 frs-bus:Director1 2024-04-01 2025-03-31 08953596 frs-bus:Director2 2024-04-01 2025-03-31 08953596 1 2024-04-01 2025-03-31 08953596 2 2024-04-01 2025-03-31 08953596 frs-countries:EnglandWales 2024-04-01 2025-03-31 08953596 2023-03-31 08953596 2024-03-31 08953596 2023-04-01 2024-03-31 08953596 frs-core:CurrentFinancialInstruments 2024-03-31 08953596 frs-core:Non-currentFinancialInstruments 2024-03-31 08953596 frs-core:WithinOneYear 2024-03-31 08953596 frs-core:SharePremium 2024-03-31 08953596 frs-core:ShareCapital 2024-03-31 08953596 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 08953596 1 2023-04-01 2024-03-31 08953596 2 2023-04-01 2024-03-31
Registered number: 08953596
Bristol Physiotherapy Sports Injury Clinic Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
SAS Accountancy (SW) Ltd
Dukes Cottage
The Reddings
Compton Martin
Bristol
BS40 6AS
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08953596
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 158,658 36,648
158,658 36,648
CURRENT ASSETS
Stocks 6 3,560 1,969
Debtors 7 118,078 154,102
Cash at bank and in hand 40,198 26,461
161,836 182,532
Creditors: Amounts Falling Due Within One Year 8 (88,358 ) (99,431 )
NET CURRENT ASSETS (LIABILITIES) 73,478 83,101
TOTAL ASSETS LESS CURRENT LIABILITIES 232,136 119,749
Creditors: Amounts Falling Due After More Than One Year 9 (89,358 ) (15,035 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 11 (12,822 ) (6,963 )
NET ASSETS 129,956 97,751
CAPITAL AND RESERVES
Called up share capital 12 100 100
Share premium account 79,900 79,900
Profit and Loss Account 49,956 17,751
SHAREHOLDERS' FUNDS 129,956 97,751
Page 1
Page 2
For the year ending 31 March 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 directors acknowledge their 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
Mr Christopher Kay
Director
Mrs Zoe Kay
Director
10/11/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Bristol Physiotherapy Sports Injury Clinic Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08953596 . The registered office is Redland Green Club, Redland Green Road, Redland, Bristol, BS6 7HF.
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 profit and loss account over its estimated economic life of ten years and franchise costs over five years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 10% on straight line basis
Plant & Machinery 15% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
Computer Equipment 33.3% reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. 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.
Page 3
Page 4
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 2 3
Directors 2 2
Physiotherapists 6 4
10 9
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2024 56,517
As at 31 March 2025 56,517
Amortisation
As at 1 April 2024 56,517
As at 31 March 2025 56,517
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 -
Page 4
Page 5
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 - 48,703 43,370 10,140 102,213
Additions 101,305 42,065 - 4,592 147,962
Disposals - - (9,330 ) (5,398 ) (14,728 )
As at 31 March 2025 101,305 90,768 34,040 9,334 235,447
Depreciation
As at 1 April 2024 - 29,348 28,425 7,792 65,565
Provided during the period 10,130 9,214 3,590 2,252 25,186
Disposals - - (8,746 ) (5,216 ) (13,962 )
As at 31 March 2025 10,130 38,562 23,269 4,828 76,789
Net Book Value
As at 31 March 2025 91,175 52,206 10,771 4,506 158,658
As at 1 April 2024 - 19,355 14,945 2,348 36,648
6. Stocks
2025 2024
£ £
Stock 3,560 1,969
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 15,966 14,102
Prepayments and accrued income 5,112 -
Other debtors 97,000 140,000
118,078 154,102
Included within other debtors is an amount of £89,500 (31 March 2024 - £140,000) which is represented by a loan made to a company Lush Properties South West Limited of which the directors Mr C Kay and Mrs Z Kay are director's and shareholder's of.
Page 5
Page 6
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 3,912
Trade creditors 23,031 20,901
Bank loans and overdrafts 18,400 9,890
Corporation tax 14,285 22,845
Other taxes and social security 2,239 2,347
Net wages - 10,084
Other creditors 3,522 2,336
Accruals and deferred income 22,525 23,480
Directors' loan accounts 4,356 3,636
88,358 99,431
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 89,358 15,035
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 4,201
Less: Finance charges allocated to future periods - 289
- 3,912
11. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 12,822 6,963
13. Directors Advances, Credits and Guarantees
Dividends paid to directors
2025 2024
£ £
Mrs Zoe Kay 14,000 25,000
Mr Christopher Kay 14,000 25,000
Page 6