REGISTERED NUMBER: 10604346 (England and Wales)

Unaudited Financial Statements

for the Period 1 April 2024 to 31 August 2025

for

Blue Tiger Physiotherapy Clinic Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J R E Palmer

REGISTERED OFFICE:

2 Clifton Moor Business Village

James Nicolson Link

York

North Yorkshire

YO30 4XG

REGISTERED NUMBER:

10604346 (England and Wales)

ACCOUNTANTS:

Beckingtons

2 Clifton Moor Business

Village

James Nicolson Link

York

North Yorkshire

YO30 4XG

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

-

444

-

444

CURRENT ASSETS

Debtors

6

137

839

Cash at bank

697

844

834

1,683

CREDITORS

Amounts falling due within one year

7

1,847

2,110

NET CURRENT LIABILITIES

(1,013

)

(427

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,013

)

17

CAPITAL AND RESERVES

Called up share capital

8

5

5

Retained earnings

(1,018

)

12

SHAREHOLDERS' FUNDS

(1,013

)

17

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

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

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 December 2025 and were signed by:

J R E Palmer - Director

1.	STATUTORY INFORMATION

Blue Tiger Physiotherapy Clinic 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of five years.

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

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

33% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

10,000

Disposals

(10,000

)

At 31 August 2025

-

AMORTISATION

At 1 April 2024

10,000

Eliminated on disposal

(10,000

)

At 31 August 2025

-

NET BOOK VALUE

At 31 August 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2024

1,314

198

1,267

2,779

Disposals

(1,314

)

(198

)

(1,267

)

(2,779

)

At 31 August 2025

-

-

-

-

DEPRECIATION

At 1 April 2024

1,025

146

1,164

2,335

Charge for period

102

15

49

166

Eliminated on disposal

(1,127

)

(161

)

(1,213

)

(2,501

)

At 31 August 2025

-

-

-

-

NET BOOK VALUE

At 31 August 2025

-

-

-

-

At 31 March 2024

289

52

103

444

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.3.24

£

£

Other debtors

137

839

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.3.24

£

£

Taxation and social security

-

1,211

Other creditors

1,847

899

1,847

2,110

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.3.24

value:

£

£

5

Ordinary

£1

5

5