Company Registration No. 07332382 (England and Wales)
Abacus Physiotherapy Ltd
Unaudited accounts
for the year ended 31 August 2025
Abacus Physiotherapy Ltd
Unaudited accounts
Contents
Abacus Physiotherapy Ltd
Company Information
for the year ended 31 August 2025
Directors
Nicholas Jason Collins
Caroline Ann Redding
Company Number
07332382 (England and Wales)
Registered Office
Abacus Physiotherapy Ltd
Belvoir Way
Fairfield Industrial Estate
Louth
Lincolnshire
LN11 0LQ
England
Accountants
D H Tuck & Co Limited
Fiveways Business Centre
167 Park Street
Cleethorpes
North East Lincolnshire
DN35 7LX
Abacus Physiotherapy Ltd
Statement of financial position
as at 31 August 2025
Tangible assets
87,130
86,499
Cash at bank and in hand
54,229
49,641
Creditors: amounts falling due within one year
(51,828)
(47,210)
Net current assets
10,177
7,394
Total assets less current liabilities
97,307
93,893
Creditors: amounts falling due after more than one year
(834)
(6,521)
Provisions for liabilities
Called up share capital
1,000
1,000
Profit and loss account
95,348
86,367
Shareholders' funds
96,348
87,367
For the year ending 31 August 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 15 December 2025 and were signed on its behalf by
Caroline Ann Redding
Director
Company Registration No. 07332382
Abacus Physiotherapy Ltd
Notes to the Accounts
for the year ended 31 August 2025
Abacus Physiotherapy Ltd is a private company, limited by shares, registered in England and Wales, registration number 07332382. The registered office is Abacus Physiotherapy Ltd, Belvoir Way, Fairfield Industrial Estate, Louth, Lincolnshire, LN11 0LQ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
These financial statements for the year ended 31 August 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 September 2023.
The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously.
The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill
At 1 September 2024
28,529
At 1 September 2024
28,529
Abacus Physiotherapy Ltd
Notes to the Accounts
for the year ended 31 August 2025
5
Tangible fixed assets
Land & buildings
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 September 2024
86,472
29,190
1,616
1,087
118,365
At 31 August 2025
86,472
29,190
1,616
1,745
119,023
At 1 September 2024
-
29,166
1,613
1,087
31,866
Charge for the year
-
24
3
-
27
At 31 August 2025
-
29,190
1,616
1,087
31,893
At 31 August 2025
86,472
-
-
658
87,130
At 31 August 2024
86,472
24
3
-
86,499
Amounts falling due within one year
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
5,939
6,343
Taxes and social security
5,796
5,774
Other creditors
36,350
31,350
Loans from directors
3,743
3,743
8
Creditors: amounts falling due after more than one year
2025
2024
9
Average number of employees
During the year the average number of employees was 3 (2024: 3).