Harpenden Osteopathy & Sports Injury Limited 31/03/2025 iXBRL

Company registration number: 07990663

Harpenden Osteopathy & Sports Injury Limited

Unaudited filleted financial statements

31 March 2025

Harpenden Osteopathy & Sports Injury Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Harpenden Osteopathy & Sports Injury Limited

Directors and other information


	Director	Ms Gillian Brown


	Company number	07990663


	Registered office	1 Rye Close
		Harpenden
		AL5 4LD


	Accountants	Hicks and Company
		Chartered Accountants
		Vaughan Chambers
		Vaughan Road
		Harpenden
		AL5 4EE

Harpenden Osteopathy & Sports Injury Limited

Chartered accountants report to the director on the preparation of the

unaudited statutory financial statements of Harpenden Osteopathy & Sports Injury Limited

Year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Harpenden Osteopathy & Sports Injury Limited for the year ended 31 March 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the director of Harpenden Osteopathy & Sports Injury Limited, as a body, in accordance with the terms of our engagement letter dated 16 December 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Harpenden Osteopathy & Sports Injury Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Harpenden Osteopathy & Sports Injury Limited and its director as a body for our work or for this report.

It is your duty to ensure that Harpenden Osteopathy & Sports Injury Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Harpenden Osteopathy & Sports Injury Limited. You consider that Harpenden Osteopathy & Sports Injury Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Harpenden Osteopathy & Sports Injury Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Hicks and Company

Chartered Accountants

Vaughan Chambers

Vaughan Road

Harpenden

AL5 4EE

11 December 2025

Harpenden Osteopathy & Sports Injury Limited

Statement of financial position

31 March 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	52,420		44,250
		_______		_______
			52,420		44,250

Current assets
Debtors	6	685		798
Cash at bank and in hand		480,268		386,216
		_______		_______
		480,953		387,014
Creditors: amounts falling due
within one year	7	( 105,950)		( 109,271)
		_______		_______
Net current assets			375,003		277,743
			_______		_______
Total assets less current liabilities			427,423		321,993


Provisions for liabilities			( 13,200)		( 11,100)

			_______		_______
Net assets			414,223		310,893
			_______		_______

Capital and reserves
Called up share capital			1		1
Profit and loss account			414,222		310,892
			_______		_______
Shareholders funds			414,223		310,893
			_______		_______

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.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

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.

These financial statements were approved by the board of directors and authorised for issue on 11 December 2025 , and are signed on behalf of the board by:

Ms Gillian Brown

Director

Company registration number: 07990663

Harpenden Osteopathy & Sports Injury Limited

Notes to the financial statements

Year ended 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 1 Rye Close, Harpenden, AL5 4LD.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and 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 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts.Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period. Tax is recognised in the Income Statement, 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 are subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.

Depreciation

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:


Specialist treatment equipment	-	10 %	straight line
Fittings fixtures and equipment	-	25 %	reducing balance
Computer equipment	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

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.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2024: 2 ).

5. Tangible assets

	Specialist treatment equipment	Fixtures, fittings and equipment	Computer equipment	Total
	£	£	£	£
Cost
At 1 April 2024	54,828	24,033	2,851	81,712
Additions	14,814	1,872	1,053	17,739
	_______	_______	_______	_______
At 31 March 2025	69,642	25,905	3,904	99,451
	_______	_______	_______	_______
Depreciation
At 1 April 2024	25,486	10,325	1,651	37,462
Charge for the year	5,670	3,506	393	9,569
	_______	_______	_______	_______
At 31 March 2025	31,156	13,831	2,044	47,031
	_______	_______	_______	_______
Carrying amount
At 31 March 2025	38,486	12,074	1,860	52,420
	_______	_______	_______	_______
At 31 March 2024	29,342	13,708	1,200	44,250
	_______	_______	_______	_______

6. Debtors

	2025	2024
	£	£
Other debtors	685	798
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	1,949	75
Corporation tax	55,395	53,590
Social security and other taxes	2,219	222
Other creditors	46,387	55,384
	_______	_______
	105,950	109,271
	_______	_______

8. Directors advances, credits and guarantees

	During the year the director entered into the following advances and credits with the company:

2025
		Balance brought forward	Amounts repaid	Balance o/standing
		£	£	£
	Ms Gillian Brown	( 51,224)	13,176	( 38,048)
		_______	_______	_______

2024
		Balance brought forward	Amounts repaid	Balance o/standing
		£	£	£
	Ms Gillian Brown	( 80,166)	28,942	( 51,224)
		_______	_______	_______