REGISTERED NUMBER: 08375605 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st March 2025

for

Physio-Referrals Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A Richardson

Mr A Hosgood

REGISTERED OFFICE:

Black Bull House

353-355 Station Road

Bamber Bridge

Preston

Lancashire

PR5 6EE

REGISTERED NUMBER:

08375605 (England and Wales)

ACCOUNTANTS:

Robin Oatridge & Co Limited

Chartered Certified Accountants

Black Bull House

353-355 Station Road

Bamber Bridge

Preston

Lancashire

PR5 6EE

FIXED ASSETS

Tangible assets

4

-

-

Investments

5

4,999

4,999

4,999

4,999

CURRENT ASSETS

Debtors

6

15,062

49,758

Cash at bank

6,604

9,647

21,666

59,405

CREDITORS

Amounts falling due within one year

7

14,635

47,334

NET CURRENT ASSETS

7,031

12,071

TOTAL ASSETS LESS CURRENT LIABILITIES

12,030

17,070

CREDITORS

Amounts falling due after more than one year

8

23,491

28,697

NET LIABILITIES

(11,461

)

(11,627

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(11,561

)

(11,727

)

SHAREHOLDERS' FUNDS

(11,461

)

(11,627

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 23rd December 2025 and were signed on its behalf by:

Mr A Richardson - Director

1.	STATUTORY INFORMATION

Physio-Referrals 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.

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.

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 etc

-

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.

Going concern

At the balance sheet date, the company's liabilities exceeded its assets. The company has received assurance from the directors that they will continue to give financial support to the company for the twelve months from the date of signing these financial accounts.

On this basis, the directors consider it appropriate to prepare the accounts on a going concern basis. However, should the financial support mentioned above not be forthcoming, the going concern basis used in the preparing the company's accounts may be invalid and adjustments would have to be made to reduce the value of assets to their realisable amount and provide for any further liabilities which might arise.

The accounts do not include any adjustment to the company's assets or liabilities that might be necessary should this basis not continue to be appropriate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st April 2024

and 31st March 2025

4,362

DEPRECIATION

At 1st April 2024

and 31st March 2025

4,362

NET BOOK VALUE

At 31st March 2025

-

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1st April 2024

and 31st March 2025

4,999

NET BOOK VALUE

At 31st March 2025

4,999

At 31st March 2024

4,999

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

5,000

29,877

Other debtors

10,062

19,881

15,062

49,758

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

3,605

4,855

Trade creditors

-

22,525

Taxation and social security

9,004

10,537

Other creditors

2,026

9,417

14,635

47,334

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

23,491

27,097

Other creditors

-

1,600

23,491

28,697

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

12,676

16,282

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st March 2025 and 31st March 2024:

2025

2024

£

£

Mr A Hosgood and Mr A Richardson

Balance outstanding at start of year

14,737

16,899

Amounts advanced

-

1,200

Amounts repaid

(8,768

)

(3,362

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

5,969

14,737

10.	RELATED PARTY DISCLOSURES

The directors of the company are also directors and the controlling shareholders of Summit Physiotherapy Ltd.

As at the year end, £4,093 was owed to the company by Summit Physiotherapy Ltd in the form of a loan (2024 - £5,144). No interest was charged on this loan (2024 - nil).

The directors have provided personal guarantees over £0 of the company's bank loan and other creditors (2024 - £10,191).

11.	ULTIMATE CONTROLLING PARTY

The company is controlled by the directors.