Registered number
06375264
Andrew Gough Physiotherapy Limited
Unaudited Filleted Accounts
30 September 2025

Andrew Gough Physiotherapy Limited
Registered number: | 06375264
Balance Sheet
as at 30 September 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Current assets
Debtors | 3 |  | - |  |  | 133
Cash at bank and in hand |  |  | 20 |  |  | 20
|  |  | 20 |  |  | 153
Creditors: amounts falling due within one year | 4 |  | (465) |  |  | (686)
Net current liabilities |  |  |  | (445) |  |  | (533)
Net liabilities |  |  |  | (445) |  |  | (533)
Capital and reserves
Called up share capital |  |  |  | 2 |  |  | 2
Profit and loss account |  |  |  | (447) |  |  | (535)
Shareholder's funds |  |  |  | (445) |  |  | (533)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr A Gough
Director
Approved by the board on 13 January 2026

Andrew Gough Physiotherapy Limited
Notes to the Accounts
for the year ended 30 September 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 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.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| 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.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 1 |  | 1
3 | Debtors | 2025 |  | 2024
£ | £
| Other debtors | - |  | 133
4 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Taxation and social security costs | 21 |  | -
| Other creditors | 444 |  | 686
|  |  |  |  |  | 465 |  | 686
5 | Related party transactions
| Mr A Gough controls the company by virtue of his shareholding. At 30 September 2025 the company owed Mr Gough £74 (2024: £422).
6 | Other information
| Andrew Gough Physiotherapy Limited is a private company limited by shares and incorporated in England. Its registered office is:
| Unit 16 Eastway Business Village
| Olivers Place
| Fulwood
| Preston
| PR2 9WT

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