COMPANY REGISTRATION NUMBER:
07816931
|
Kesson Physiotherapy Limited |
|
|
Filleted Unaudited Financial Statements |
|
|
Kesson Physiotherapy Limited |
|
Period from 1 January 2024 to 31 March 2025
|
Statement of financial position |
1 |
|
|
|
Notes to the financial statements |
3 |
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|
Kesson Physiotherapy Limited |
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|
Statement of Financial Position |
|
31 March 2025
|
31 Mar 25 |
31 Dec 23 |
|
Note |
£ |
£ |
£ |
|
|
|
|
Fixed assets
|
Tangible assets |
5 |
|
5,748 |
587 |
|
|
|
|
|
Current assets
|
Debtors |
6 |
163,197 |
|
133,214 |
|
|
|
|
|
|
Creditors: amounts falling due within one year |
7 |
99,693 |
|
89,964 |
|
--------- |
|
--------- |
|
Net current assets |
|
63,504 |
43,250 |
|
|
-------- |
-------- |
|
Total assets less current liabilities |
|
69,252 |
43,837 |
|
|
|
|
|
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Creditors: amounts falling due after more than one year |
|
|
|
|
Bank loans and overdrafts |
|
23,135 |
30,075 |
|
|
|
|
Provisions
|
Taxation including deferred tax |
|
281 |
117 |
|
|
-------- |
-------- |
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Net assets |
|
45,836 |
13,645 |
|
|
-------- |
-------- |
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|
|
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Capital and reserves
|
Called up share capital |
|
10 |
10 |
|
Share premium account |
|
11,999 |
11,999 |
|
Profit and loss account |
|
33,827 |
1,636 |
|
|
-------- |
-------- |
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Shareholders funds |
|
45,836 |
13,645 |
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|
-------- |
-------- |
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These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476
;
-
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements
.
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Kesson Physiotherapy Limited |
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|
Statement of Financial Position (continued) |
|
31 March 2025
These financial statements were approved by the
board of directors
and authorised for issue on
15 December 2025
, and are signed on behalf of the board by:
Company registration number:
07816931
|
Kesson Physiotherapy Limited |
|
|
Notes to the Financial Statements |
|
Period from 1 January 2024 to 31 March 2025
1.
General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Camburgh House, 27 New Dover Road, Canterbury, CT1 3DN, Kent.
2.
Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows: Equipment - 3 years straight line
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
4.
Employee numbers
The average number of persons employed by the company during the period amounted to
3
(2023:
2
).
5.
Tangible assets
|
Equipment |
Total |
|
£ |
£ |
|
Cost |
|
|
|
At 1 January 2024 |
10,670 |
10,670 |
|
Additions |
7,611 |
7,611 |
|
-------- |
-------- |
|
At 31 March 2025 |
18,281 |
18,281 |
|
-------- |
-------- |
|
Depreciation |
|
|
|
At 1 January 2024 |
10,083 |
10,083 |
|
Charge for the period |
2,450 |
2,450 |
|
-------- |
-------- |
|
At 31 March 2025 |
12,533 |
12,533 |
|
-------- |
-------- |
|
Carrying amount |
|
|
|
At 31 March 2025 |
5,748 |
5,748 |
|
-------- |
-------- |
|
At 31 December 2023 |
587 |
587 |
|
-------- |
-------- |
|
|
|
6.
Debtors
|
31 Mar 25 |
31 Dec 23 |
|
£ |
£ |
|
Trade debtors |
54,452 |
47,536 |
|
Amounts owed by group undertakings and undertakings in which the company has a participating interest |
104,419 |
85,678 |
|
Other debtors |
4,326 |
– |
|
--------- |
--------- |
|
163,197 |
133,214 |
|
--------- |
--------- |
|
|
|
7.
Creditors:
amounts falling due within one year
|
31 Mar 25 |
31 Dec 23 |
|
£ |
£ |
|
Bank loans and overdrafts |
23,673 |
10,051 |
|
Trade creditors |
48,978 |
64,832 |
|
Corporation tax |
24,253 |
10,000 |
|
Other creditors |
2,789 |
5,081 |
|
-------- |
-------- |
|
99,693 |
89,964 |
|
-------- |
-------- |
|
|
|
8.
Related party transactions
The company has secured the bank loan of its parent company by way of a fixed and floating charge over the assets of the company. The parent company owes the company £104,418 (2023: £85,678) at the year end. At the year end the company was owed £4,326 by an associated company.
9.
Controlling party
The ultimate controlling party of the company is
Kesson Property Limited
which owns 90% of the issued share capital.