Back In Action Physiotherapy Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04323163 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

BACK IN ACTION PHYSIOTHERAPY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Paul Aaron Betts

Mr Matthew Richard Taylor

REGISTERED OFFICE:

42 Lidget Hill

Pudsey

LS28 7DR

REGISTERED NUMBER:

04323163 (England and Wales)

ACCOUNTANTS:

Syers McGill

9 Kerry Street

Horsforth

Leeds

West Yorkshire

LS18 4AW

FIXED ASSETS

Intangible assets

4

16,146

26,910

Tangible assets

5

3,318

3,188

19,464

30,098

CURRENT ASSETS

Debtors

6

750,347

506,505

Cash at bank

150,105

118,348

900,452

624,853

CREDITORS

Amounts falling due within one year

7

155,813

139,999

NET CURRENT ASSETS

744,639

484,854

TOTAL ASSETS LESS CURRENT
LIABILITIES

764,103

514,952

PROVISIONS FOR LIABILITIES

829

-

NET ASSETS

763,274

514,952

CAPITAL AND RESERVES

Called up share capital

8

102

Capital redemption reserve

9

51

Retained earnings

9

763,121

514,799

SHAREHOLDERS' FUNDS

763,274

514,952

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 December 2025 and were signed on its behalf by:

Mr Matthew Richard Taylor - Director

1.	STATUTORY INFORMATION

Back In Action Physiotherapy Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

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

Plant and machinery

-

20% on cost

Computer equipment

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. 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.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

COST

At 1 April 2024

and 31 March 2025

3,100

53,820

56,920

AMORTISATION

At 1 April 2024

3,100

26,910

30,010

Charge for year

-

10,764

At 31 March 2025

3,100

37,674

40,774

NET BOOK VALUE

At 31 March 2025

-

16,146

At 31 March 2024

-

26,910

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

65,710

Additions

1,459

At 31 March 2025

67,169

DEPRECIATION

At 1 April 2024

62,522

Charge for year

1,329

At 31 March 2025

63,851

NET BOOK VALUE

At 31 March 2025

3,318

At 31 March 2024

3,188

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Trade debtors

152,625

194,442

Amounts owed by group undertakings

595,683

307,923

Other debtors

2,039

4,140

750,347

506,505

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Trade creditors

50,370

48,264

Taxation and social security

87,626

84,440

Other creditors

17,817

7,295

155,813

139,999

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

100

Ordinary

£1

100

1

Ordinary A

£1

1

Ordinary B

£1

1

102

9.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

At 1 April 2024

514,799

51

514,850

Profit for the year

248,322

At 31 March 2025

763,121

51

763,172

10.	RELATED PARTY DISCLOSURES

The company is a wholly owned subsidiary of Sano Physiotherapy Ltd.

At 31 March 2025 Sano Physiotherapy Ltd owed the company £595,683 (2024: £307,923).