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 07984586 Mrs Denise Wills iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07984586 2024-03-31 07984586 2025-03-31 07984586 2024-04-01 2025-03-31 07984586 frs-core:CurrentFinancialInstruments 2025-03-31 07984586 frs-core:ComputerEquipment 2025-03-31 07984586 frs-core:ComputerEquipment 2024-04-01 2025-03-31 07984586 frs-core:ComputerEquipment 2024-03-31 07984586 frs-core:FurnitureFittings 2025-03-31 07984586 frs-core:FurnitureFittings 2024-04-01 2025-03-31 07984586 frs-core:FurnitureFittings 2024-03-31 07984586 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 07984586 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 07984586 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 07984586 frs-core:MotorVehicles 2025-03-31 07984586 frs-core:MotorVehicles 2024-04-01 2025-03-31 07984586 frs-core:MotorVehicles 2024-03-31 07984586 frs-core:ShareCapital 2025-03-31 07984586 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 07984586 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07984586 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 07984586 frs-bus:SmallEntities 2024-04-01 2025-03-31 07984586 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07984586 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 07984586 frs-bus:Director1 2024-04-01 2025-03-31 07984586 frs-bus:Director1 2024-03-31 07984586 frs-bus:Director1 2025-03-31 07984586 frs-countries:EnglandWales 2024-04-01 2025-03-31 07984586 2023-03-31 07984586 2024-03-31 07984586 2023-04-01 2024-03-31 07984586 frs-core:CurrentFinancialInstruments 2024-03-31 07984586 frs-core:ShareCapital 2024-03-31 07984586 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 07984586
D. Wills Physiotherapy Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
An Accounting Gem Ltd
Sapphire House,
Cristal Business Centre, Knightsdale Road
Ipswich
Suffolk
IP1 4JJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07984586
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 36,612 46,298
36,612 46,298
CURRENT ASSETS
Debtors 5 9,455 16,384
Cash at bank and in hand 30,389 47,929
39,844 64,313
Creditors: Amounts Falling Due Within One Year 6 (8,517 ) (27,658 )
NET CURRENT ASSETS (LIABILITIES) 31,327 36,655
TOTAL ASSETS LESS CURRENT LIABILITIES 67,939 82,953
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,405 ) (9,431 )
NET ASSETS 62,534 73,522
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 62,533 73,521
SHAREHOLDERS' FUNDS 62,534 73,522
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Mrs Denise Wills
Director
27th November 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
D. Wills Physiotherapy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07984586 . The registered office is Sapphire House, 47 Knightsdale Road, Ipswich, Suffolk, IP1 4JJ.
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. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Freehold 4% straight line
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
Page 3
Page 4
2.4. 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 1
2 1
4. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 11,104 46,369 10,029 1,629 69,131
As at 31 March 2025 11,104 46,369 10,029 1,629 69,131
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 April 2024 1,776 11,592 8,889 576 22,833
Provided during the period 444 8,694 285 263 9,686
As at 31 March 2025 2,220 20,286 9,174 839 32,519
Net Book Value
As at 31 March 2025 8,884 26,083 855 790 36,612
As at 1 April 2024 9,328 34,777 1,140 1,053 46,298
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 9,455 14,583
Prepayments and accrued income - 606
Director's loan account - 1,195
9,455 16,384
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 7,708 10,722
Other taxes and social security 805 16,936
Director's loan account 4 -
8,517 27,658
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mrs Denise Wills 1,195 - 1,195 - -
The above loan is unsecured, interest free and repayable on demand.
Page 5