Physiotherapy Consultancy Services Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 04871991

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		4,800		7,200
Tangible Assets	5		367		547

			5,167		7,747
CURRENT ASSETS
Debtors	6	14,924		13,207

		14,924		13,207
Creditors: Amounts Falling Due Within One Year	7	(19,981 )		(20,516 )

NET CURRENT ASSETS (LIABILITIES)			(5,057 )		(7,309 )

TOTAL ASSETS LESS CURRENT LIABILITIES			110		438

PROVISIONS FOR LIABILITIES
Deferred Taxation			(103 )		(137 )

NET ASSETS			7		301

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			(93 )		201

SHAREHOLDERS' FUNDS			7		301

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Physiotherapy Consultancy Services Ltd

Balance Sheet (continued)

As At 31 August 2025

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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Dr Augustine Aluko

Director

04/01/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Physiotherapy Consultancy Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04871991 . The registered office is 167-169 Great Portland Street , London, W1W 5PF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting

Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies

Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of

section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true

and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company.

Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting

policies adopted are set out below.

2.2. Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services

provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair

value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is

the present value of the future receipts. The difference between the fair value of the consideration and the

nominal amount received is recognised as interest income.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of

completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The

stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff

rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue

is recognised only to the extent of the expenses recognised that it is probable will be recovered.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the amount paid in connection of a business in 2003. This was being written off evenly over its

estimated life of ten years, but the director believes it no longer needs to be written down as the contract the

relates to the business has been extended.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant and equipment 20% on reducing balance

Fixtures & Fittings 33% on reducing balance

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Physiotherapy Consultancy Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Intangible Assets

	Other
	£
Cost
As at 1 September 2024	24,000

As at 31 August 2025	24,000

Amortisation
As at 1 September 2024	16,800
Provided during the period	2,400

As at 31 August 2025	19,200

Net Book Value
As at 31 August 2025	4,800

As at 1 September 2024	7,200

5. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 September 2024	2,214

As at 31 August 2025	2,214

Depreciation
As at 1 September 2024	1,667
Provided during the period	180

As at 31 August 2025	1,847

Net Book Value
As at 31 August 2025	367

As at 1 September 2024	547

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Physiotherapy Consultancy Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	2,046
Other debtors	11,161	11,161

	11,161	13,207
Due after more than one year
Other debtors	3,763	-

	14,924	13,207

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	5,830	521
Bank loans and overdrafts	5,402	9,994
Other creditors	6,049	1,620
Taxation and social security	2,700	8,381

	19,981	20,516

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 September 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 August 2025
	£	£	£	£	£
Dr Augustine Aluko	11,161	7,092	11,161	-	7,092

The above loan is unsecured, interest free and repayable on demand.

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