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COMPANY REGISTRATION NUMBER: 07384298

NJB Physiotherapy Limited

Filleted Unaudited Financial Statements

30 September 2025

NJB Physiotherapy Limited

Financial Statements

Year ended 30 September 2025

Contents | Pages

Report to the directors on the preparation of the unaudited statutory accounts of NJB Physiotherapy Limited | 1

Statement of financial position | 2 to 3

Notes to the financial statements | 4 to 7

NJB Physiotherapy Limited

Report to the Directors on the Preparation of the Unaudited Statutory Accounts of NJB Physiotherapy Limited

Year ended 30 September 2025
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 30 September 2025. We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the balance sheet, you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give "a true and fair view". You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited. The financial statements are provided exclusively to the directors for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
TC GROUP
3B Swallowfield Courtyard Wolverhampton Road Oldbury West Midlands B69 2JG
27 March 2026

NJB Physiotherapy Limited

Statement of Financial Position

30 September 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 2,652 | 3,119

Current assets

Debtors | 6 | 18,816 |  | 16,000
Cash at bank and in hand | 83,429 |  | 78,149
| --------- |  | --------
| 102,245 |  | 94,149

Creditors: amounts falling due within one year | 7 | 53,751 |  | 60,135
| --------- |  | --------
Net current assets |  | 48,494 | 34,014
|  | -------- | --------
Total assets less current liabilities |  | 51,146 | 37,133

Creditors: amounts falling due after more than one year | 8 |  | 10,677 | 12,963

Provisions

Taxation including deferred tax |  | 618 | 721
|  | -------- | --------
Net assets |  | 39,851 | 23,449
|  | -------- | --------

NJB Physiotherapy Limited

Statement of Financial Position (continued)

30 September 2025

| 2025 | 2024
Note | £ | £ | £

Capital and reserves

Called up share capital | 9 |  | 100 | 100
Profit and loss account |  | 39,751 | 23,349
|  | -------- | --------
Shareholders funds |  | 39,851 | 23,449
|  | -------- | --------

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 income and retained earnings has not been delivered.
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 27 March 2026 , and are signed on behalf of the board by:

J Barnes | N Jones
Director | Director

Company registration number: 07384298

NJB Physiotherapy Limited

Notes to the Financial Statements

Year ended 30 September 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 3B Swallowfield Courtyard, Wolverhampton Road, Oldbury, B69 2JG, West Midlands. The trading address of the business is Oaktree House, Oaktree Rise, Codsall, Wolverhampton, WV8 1DP.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the 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.
Disclosure exemptions
The entity satisfies the criteria of being a small entity as defined in FRS102 and section 382 of the Companies Act 2006 and has taken advantage of the disclosure exemptions available under paragraph 1A.7 of FRS102.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.
Income tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax. Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
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:

| Plant and machinery | - | 15% reducing balance

Impairment of fixed assets
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. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 7 (2024: 7 ).
5. Tangible assets

| Plant and machinery | Total
| £ | £
Cost |  |
At 1 October 2024 and 30 September 2025 | 21,232 | 21,232
| -------- | --------
Depreciation |  |
At 1 October 2024 | 18,113 | 18,113
Charge for the year | 467 | 467
| -------- | --------
At 30 September 2025 | 18,580 | 18,580
| -------- | --------
Carrying amount |  |
At 30 September 2025 | 2,652 | 2,652
| -------- | --------
At 30 September 2024 | 3,119 | 3,119
| -------- | --------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 18,716 | 15,904
Prepayments and accrued income | 100 | 96
| -------- | --------
| 18,816 | 16,000
| -------- | --------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 2,691 | 2,778
Trade creditors | 872 | 57
Accruals and deferred income | 4,858 | 4,627
Corporation tax | 33,368 | 30,548
Social security and other taxes | 575 | 632
Director loan accounts | 11,257 | 21,361
Other creditors | 130 | 132
| -------- | --------
| 53,751 | 60,135
| -------- | --------

8. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 10,677 | 12,963
| -------- | --------

9. Called up share capital
Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 1 each | 100 | 100 | 100 | 100
| ---- | ---- | ---- | ----

10. Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 | 2024
| £ | £
Not later than 1 year | 18,000 | 18,000
Later than 1 year and not later than 5 years | 40,500 | 58,500
| -------- | --------
| 58,500 | 76,500
| -------- | --------

11. Directors' advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company:

| 2025
|  | Balance brought forward | Advances/ (credits) to the directors | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| J Barnes | ( 13,607) | 47,748 | ( 42,078) | ( 7,937)
| N Jones | ( 7,754) | 50,180 | ( 45,746) | ( 3,320)
|  | -------- | -------- | -------- | --------
|  | ( 21,361) | 97,928 | ( 87,824) | ( 11,257)
|  | -------- | -------- | -------- | --------

| 2024
|  | Balance brought forward | Advances/ (credits) to the directors | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| J Barnes | ( 16,060) | 40,424 | ( 37,971) | ( 13,607)
| N Jones | ( 17,357) | 50,992 | ( 41,389) | ( 7,754)
|  | -------- | -------- | -------- | --------
|  | ( 33,417) | 91,416 | ( 79,360) | ( 21,361)
|  | -------- | -------- | -------- | --------

12. Related party transactions
During the year the company paid rent of £18,000 (2024 : £17807) to. The James Hay Partnership SIPP for Mr JM Barnes & Mr NC Jones, a pension scheme run on behalf of Mr JM Barnes & Mr NC Jones, which owns the leasehold property from which the company operates.