M A Chishti U Q Sheikh Adnan Iftikhar

12827612 (England and Wales)

30 Stanway Road Shirley Solihull B90 3JE United Kingdom

Insight Accountex Ltd 18 Fuller Road Dagenham Essex RM8 2TT

Debtors

122,013 

75,441 

Cash at bank and in hand

135,088 

192,680 

(189,787)

(235,053)

Called up share capital

3 

3 

Profit and loss account

67,311 

33,065 

For the year ending 31 August 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 financial statements were approved by the Board of Directors and authorised for issue on 10 November 2025 and were signed on its behalf by

Adnan Iftikhar Director Company Registration No. 12827612

Advance Physiotherapy Group Ltd is a private company, limited by shares, registered in England and Wales, registration number 12827612. The registered office is 30 Stanway Road, Shirley, Solihull, B90 3JE, United Kingdom.

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.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Provisions (i.e. liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

Trade debtors

117,637 

73,135 

Accrued income and prepayments

3,661 

2,225 

Other debtors

715 

81 

Trade creditors

22,503 

18,099 

Taxes and social security

26,566 

15,349 

Other creditors

44,218 

30,605 

Accruals

96,500 

171,000 

During the year the average number of employees was 14 (2024: 12).