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Company registration number: SC477562
Inspire Physio Ltd
Unaudited filleted financial statements
31 May 2025
Inspire Physio Ltd
Contents
Directors and other information
Accountants report
Statement of financial position
Notes to the financial statements
Inspire Physio Ltd
Directors and other information

| Director | Sarah Gillespie
| Company number | SC477562
| Registered office | 41 Middlebank Rise
|  | Dunfermline
|  | Fife
|  | KY11 8LG
| Accountants | Dickson Middleton
|  | 20 Barnton Street
|  | Stirling
|  | FK8 1NE

| Bankers | Starling Bank
|  | 1 Duval Square
|  | London
|  | E1 6PW

Inspire Physio Ltd
Report to the director on the preparation of the
unaudited statutory financial statements of Inspire Physio Ltd
Year ended 31 May 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Inspire Physio Ltd for the year ended 31 May 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.
This report is made solely to the director of Inspire Physio Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Inspire Physio Ltd and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Inspire Physio Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Inspire Physio Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Inspire Physio Ltd. You consider that Inspire Physio Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Inspire Physio Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Dickson Middleton
Chartered Accountants
20 Barnton Street
Stirling
FK8 1NE
17 February 2026
Inspire Physio Ltd
Statement of financial position
31 May 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 5 | 511 |  |  |  | 639 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 511 |  |  |  | 639
Current assets |  |  |  |  |  |  |  |  |
Stocks |  |  | 1,928 |  |  |  | 1,786 |  |
Cash at bank and in hand |  |  | 13,094 |  |  |  | 8,804 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 15,022 |  |  |  | 10,590 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 6 | ( 13,681) |  |  |  | ( 11,984) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets/(liabilities) |  |  |  |  | 1,341 |  |  |  | ( 1,394)
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 1,852 |  |  |  | ( 755)
|  |  |  |  | _______ |  |  |  | _______
Net assets/(liabilities) |  |  |  |  | 1,852 |  |  |  | ( 755)
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  |  | 1,752 |  |  |  | ( 855)
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds/(deficit) |  |  |  |  | 1,852 |  |  |  | ( 755)
|  |  |  |  | _______ |  |  |  | _______

For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 17 February 2026 , and are signed on behalf of the board by:
Sarah Gillespie
Director
Company registration number: SC477562
Inspire Physio Ltd
Notes to the financial statements
Year ended 31 May 2025
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is 41 Middlebank Rise, Dunfermline, Fife, KY11 8LG.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity rounded to the nearest £.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fittings fixtures and equipment | - | 20 % | reducing balance
| Computers | - | 33 % | straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
The company only deals in basic financial instruments.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
5. Tangible assets

|  | Fixtures, fittings and equipment | Computers | Total |  |  |  |
|  | £ | £ | £ |  |  |  |
| Cost |  |  |  |  |  |  |
| At 1 June 2024 and 31 May 2025 | 3,829 | 9,227 | 13,056 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 June 2024 | 3,190 | 9,227 | 12,417 |  |  |  |
| Charge for the year | 128 | - | 128 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| At 31 May 2025 | 3,318 | 9,227 | 12,545 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 31 May 2025 | 511 | - | 511 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |
| At 31 May 2024 | 639 | - | 639 |  |  |  |
|  | _______ | _______ | _______ |  |  |  |

6. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Other creditors |  | 13,681 | 11,984
|  |  | _______ | _______