RICHMOND OSTEOPATHS LIMITED


Director	HAM-HOWES, Austen James


Registered Address	33 Park Crescent
	Twickenham
	TW2 6NS


Registered Number	09550549 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		22,800		32,400
Tangible assets	4		11,532		12,282
			34,332		44,682
Current assets
Debtors		10,440		8,748
Cash at bank and on hand		37,130		57,285
		47,570		66,033
Creditors amounts falling due within one year	5	(75,592)		(89,372)
Net current assets (liabilities)			(28,022)		(23,339)
Total assets less current liabilities			6,310		21,343
Net assets			6,310		21,343
Capital and reserves
Called up share capital			1		1
Profit and loss account			6,309		21,342
Shareholders' funds			6,310		21,343

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 16 December 2025, and are signed on its behalf by:

HAM-HOWES, Austen James
Director
Registered Company No. 09550549

RICHMOND OSTEOPATHS LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: 20%

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 April 24	96,000
	At 31 March 25	96,000
	Amortisation and impairment
	At 01 April 24	63,600
	Charge for year	9,600
	At 31 March 25	73,200
	Net book value
	At 31 March 25	22,800
	At 31 March 24	32,400

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 24	44,473
	Additions	1,593
	At 31 March 25	46,066
	Depreciation and impairment
	At 01 April 24	32,191
	Charge for year	2,343
	At 31 March 25	34,534
	Net book value
	At 31 March 25	11,532
	At 31 March 24	12,282

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	40,486	57,203
Bank borrowings and overdrafts	-	2,926
Taxation and social security	-	1,296
Accrued liabilities and deferred income	35,106	27,947
Total	75,592	89,372


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.