REGISTERED NUMBER: 07201403 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Ambulant Physiotherapy Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr B Richardson

Mrs M Richardson

REGISTERED OFFICE:

301 Plungington Road

Fulwood

Preston

Lancashire

PR2 3PS

REGISTERED NUMBER:

07201403 (England and Wales)

ACCOUNTANTS:

McDade Roberts Accountants Limited

Chartered Accountants

316 Blackpool Road

Fulwood

Preston

Lancashire

PR2 3AE

FIXED ASSETS

Tangible assets

4

1,298

774

CURRENT ASSETS

Debtors

5

14,653

13,305

Cash at bank and in hand

11,307

13,398

25,960

26,703

CREDITORS

Amounts falling due within one year

6

27,008

22,431

NET CURRENT (LIABILITIES)/ASSETS

(1,048

)

4,272

TOTAL ASSETS LESS CURRENT LIABILITIES

250

5,046

CREDITORS

Amounts falling due after more than one year

7

2,236

12,439

NET LIABILITIES

(1,986

)

(7,393

)

CAPITAL AND RESERVES

Called up share capital

4

4

Retained earnings

(1,990

)

(7,397

)

SHAREHOLDERS' FUNDS

(1,986

)

(7,393

)

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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 December 2025 and were signed on its behalf by:

Mr B Richardson - Director

Mrs M Richardson - Director

1.	STATUTORY INFORMATION

Ambulant Physiotherapy Ltd 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.

Tangible fixed assets

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

Tenants improvements

-

20% on cost

Plant and machinery

-

20% on cost

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Going concern

These accounts have been prepared on going concern basis,as despite the company showing an insolvent balance sheet, the directors believe there are the company will continue to trade for the foreseeable future on the ground that the company is profitable.

During the year the company has paid £17,200 (2024: £12,000) in dividends to the directors to which the company does not have sufficient reserves for. The directors are aware of this and the fact that they may need to repay the dividends back; if insufficient reserves increase in the future.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Tenants

Plant and

and

Computer

improvements

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

7,740

2,485

12,521

14,493

37,239

Additions

-

-

-

1,099

1,099

At 31 March 2025

7,740

2,485

12,521

15,592

38,338

DEPRECIATION

At 1 April 2024

7,740

2,485

11,773

14,467

36,465

Charge for year

-

-

187

388

575

At 31 March 2025

7,740

2,485

11,960

14,855

37,040

NET BOOK VALUE

At 31 March 2025

-

-

561

737

1,298

At 31 March 2024

-

-

748

26

774

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

14,615

13,200

Prepayments

38

105

14,653

13,305

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

2

-

Tax

5,411

3,907

Social security and other taxes

-

(704

)

Directors' current accounts

179

123

Accrued expenses

11,416

9,105

27,008

22,431

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans - 1-2 years

2,236

10,000

Bank loans - 2-5 years

-

2,439

2,236

12,439

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Bank loans

12,236

22,439

The UK Government have provided a 100% guarantee on the Bounce Back Loan Scheme (BBLS), borrowings obtained from HSBC Bank PLC.