2024-08-01 2025-07-31 2025-07-31 false 07670563 FARNHAM PHYSIOTHERAPY AND SPORTS CLINIC LIMITED 2026-03-10 86900 false iso4217:GBP xbrli:pure 07670563 2024-07-31 07670563 2025-07-31 07670563 2024-08-01 2025-07-31 07670563 2023-07-31 07670563 2024-07-31 07670563 2023-08-01 2024-07-31 07670563 bus:SmallEntities 2024-08-01 2025-07-31 07670563 bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 07670563 bus:FullAccounts 2024-08-01 2025-07-31 07670563 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 07670563 core:WithinOneYear 2025-07-31 07670563 core:AfterOneYear 2025-07-31 07670563 core:WithinOneYear 2024-07-31 07670563 core:AfterOneYear 2024-07-31 07670563 core:ShareCapital 2025-07-31 07670563 core:SharePremium 2025-07-31 07670563 core:RevaluationReserve 2025-07-31 07670563 core:OtherReservesSubtotal 2025-07-31 07670563 core:RetainedEarningsAccumulatedLosses 2025-07-31 07670563 core:ShareCapital 2024-07-31 07670563 core:SharePremium 2024-07-31 07670563 core:RevaluationReserve 2024-07-31 07670563 core:OtherReservesSubtotal 2024-07-31 07670563 core:RetainedEarningsAccumulatedLosses 2024-07-31 07670563 core:LandBuildings 2025-07-31 07670563 core:PlantMachinery 2025-07-31 07670563 core:Vehicles 2025-07-31 07670563 core:FurnitureFittings 2025-07-31 07670563 core:OfficeEquipment 2025-07-31 07670563 core:NetGoodwill 2025-07-31 07670563 core:IntangibleAssetsOtherThanGoodwill 2025-07-31 07670563 core:ListedExchangeTraded 2025-07-31 07670563 core:UnlistedNon-exchangeTraded 2025-07-31 07670563 core:LandBuildings 2024-07-31 07670563 core:PlantMachinery 2024-07-31 07670563 core:Vehicles 2024-07-31 07670563 core:FurnitureFittings 2024-07-31 07670563 core:OfficeEquipment 2024-07-31 07670563 core:NetGoodwill 2024-07-31 07670563 core:IntangibleAssetsOtherThanGoodwill 2024-07-31 07670563 core:ListedExchangeTraded 2024-07-31 07670563 core:UnlistedNon-exchangeTraded 2024-07-31 07670563 core:LandBuildings 2024-08-01 2025-07-31 07670563 core:PlantMachinery 2024-08-01 2025-07-31 07670563 core:Vehicles 2024-08-01 2025-07-31 07670563 core:FurnitureFittings 2024-08-01 2025-07-31 07670563 core:OfficeEquipment 2024-08-01 2025-07-31 07670563 core:NetGoodwill 2024-08-01 2025-07-31 07670563 core:IntangibleAssetsOtherThanGoodwill 2024-08-01 2025-07-31 07670563 core:ListedExchangeTraded 2024-08-01 2025-07-31 07670563 core:UnlistedNon-exchangeTraded 2024-08-01 2025-07-31 07670563 core:MoreThanFiveYears 2024-08-01 2025-07-31 07670563 core:Non-currentFinancialInstruments 2025-07-31 07670563 core:Non-currentFinancialInstruments 2024-07-31 07670563 dpl:CostSales 2024-08-01 2025-07-31 07670563 dpl:DistributionCosts 2024-08-01 2025-07-31 07670563 core:LandBuildings 2024-08-01 2025-07-31 07670563 core:PlantMachinery 2024-08-01 2025-07-31 07670563 core:Vehicles 2024-08-01 2025-07-31 07670563 core:FurnitureFittings 2024-08-01 2025-07-31 07670563 core:OfficeEquipment 2024-08-01 2025-07-31 07670563 dpl:AdministrativeExpenses 2024-08-01 2025-07-31 07670563 core:NetGoodwill 2024-08-01 2025-07-31 07670563 core:IntangibleAssetsOtherThanGoodwill 2024-08-01 2025-07-31 07670563 dpl:GroupUndertakings 2024-08-01 2025-07-31 07670563 dpl:ParticipatingInterests 2024-08-01 2025-07-31 07670563 dpl:GroupUndertakings core:ListedExchangeTraded 2024-08-01 2025-07-31 07670563 core:ListedExchangeTraded 2024-08-01 2025-07-31 07670563 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-08-01 2025-07-31 07670563 core:UnlistedNon-exchangeTraded 2024-08-01 2025-07-31 07670563 dpl:CostSales 2023-08-01 2024-07-31 07670563 dpl:DistributionCosts 2023-08-01 2024-07-31 07670563 core:LandBuildings 2023-08-01 2024-07-31 07670563 core:PlantMachinery 2023-08-01 2024-07-31 07670563 core:Vehicles 2023-08-01 2024-07-31 07670563 core:FurnitureFittings 2023-08-01 2024-07-31 07670563 core:OfficeEquipment 2023-08-01 2024-07-31 07670563 dpl:AdministrativeExpenses 2023-08-01 2024-07-31 07670563 core:NetGoodwill 2023-08-01 2024-07-31 07670563 core:IntangibleAssetsOtherThanGoodwill 2023-08-01 2024-07-31 07670563 dpl:GroupUndertakings 2023-08-01 2024-07-31 07670563 dpl:ParticipatingInterests 2023-08-01 2024-07-31 07670563 dpl:GroupUndertakings core:ListedExchangeTraded 2023-08-01 2024-07-31 07670563 core:ListedExchangeTraded 2023-08-01 2024-07-31 07670563 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-08-01 2024-07-31 07670563 core:UnlistedNon-exchangeTraded 2023-08-01 2024-07-31 07670563 core:NetGoodwill 2025-07-31 07670563 core:IntangibleAssetsOtherThanGoodwill 2025-07-31 07670563 core:LandBuildings 2025-07-31 07670563 core:PlantMachinery 2025-07-31 07670563 core:Vehicles 2025-07-31 07670563 core:FurnitureFittings 2025-07-31 07670563 core:OfficeEquipment 2025-07-31 07670563 core:AfterOneYear 2025-07-31 07670563 core:WithinOneYear 2025-07-31 07670563 core:ListedExchangeTraded 2025-07-31 07670563 core:UnlistedNon-exchangeTraded 2025-07-31 07670563 core:ShareCapital 2025-07-31 07670563 core:SharePremium 2025-07-31 07670563 core:RevaluationReserve 2025-07-31 07670563 core:OtherReservesSubtotal 2025-07-31 07670563 core:RetainedEarningsAccumulatedLosses 2025-07-31 07670563 core:NetGoodwill 2024-07-31 07670563 core:IntangibleAssetsOtherThanGoodwill 2024-07-31 07670563 core:LandBuildings 2024-07-31 07670563 core:PlantMachinery 2024-07-31 07670563 core:Vehicles 2024-07-31 07670563 core:FurnitureFittings 2024-07-31 07670563 core:OfficeEquipment 2024-07-31 07670563 core:AfterOneYear 2024-07-31 07670563 core:WithinOneYear 2024-07-31 07670563 core:ListedExchangeTraded 2024-07-31 07670563 core:UnlistedNon-exchangeTraded 2024-07-31 07670563 core:ShareCapital 2024-07-31 07670563 core:SharePremium 2024-07-31 07670563 core:RevaluationReserve 2024-07-31 07670563 core:OtherReservesSubtotal 2024-07-31 07670563 core:RetainedEarningsAccumulatedLosses 2024-07-31 07670563 core:NetGoodwill 2023-07-31 07670563 core:IntangibleAssetsOtherThanGoodwill 2023-07-31 07670563 core:LandBuildings 2023-07-31 07670563 core:PlantMachinery 2023-07-31 07670563 core:Vehicles 2023-07-31 07670563 core:FurnitureFittings 2023-07-31 07670563 core:OfficeEquipment 2023-07-31 07670563 core:AfterOneYear 2023-07-31 07670563 core:WithinOneYear 2023-07-31 07670563 core:ListedExchangeTraded 2023-07-31 07670563 core:UnlistedNon-exchangeTraded 2023-07-31 07670563 core:ShareCapital 2023-07-31 07670563 core:SharePremium 2023-07-31 07670563 core:RevaluationReserve 2023-07-31 07670563 core:OtherReservesSubtotal 2023-07-31 07670563 core:RetainedEarningsAccumulatedLosses 2023-07-31 07670563 core:AfterOneYear 2024-08-01 2025-07-31 07670563 core:WithinOneYear 2024-08-01 2025-07-31 07670563 core:Non-currentFinancialInstruments core:CostValuation 2024-08-01 2025-07-31 07670563 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-08-01 2025-07-31 07670563 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-08-01 2025-07-31 07670563 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-08-01 2025-07-31 07670563 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-08-01 2025-07-31 07670563 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-08-01 2025-07-31 07670563 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-08-01 2025-07-31 07670563 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-08-01 2025-07-31 07670563 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-08-01 2025-07-31 07670563 core:Non-currentFinancialInstruments core:CostValuation 2025-07-31 07670563 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-07-31 07670563 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-07-31 07670563 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-07-31 07670563 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-07-31 07670563 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-07-31 07670563 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-07-31 07670563 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-07-31 07670563 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-07-31 07670563 core:Non-currentFinancialInstruments core:CostValuation 2024-07-31 07670563 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-07-31 07670563 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-07-31 07670563 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-07-31 07670563 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-07-31 07670563 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-07-31 07670563 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-07-31 07670563 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-07-31 07670563 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-07-31 07670563 bus:Director1 2024-08-01 2025-07-31 07670563 core:FurnitureFittingsToolsEquipment 2024-07-31 07670563 core:FurnitureFittingsToolsEquipment 2024-08-01 2025-07-31 07670563 core:FurnitureFittingsToolsEquipment 2025-07-31

FARNHAM PHYSIOTHERAPY AND SPORTS CLINIC LIMITED

Registered Number
07670563
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2025

FARNHAM PHYSIOTHERAPY AND SPORTS CLINIC LIMITED
Company Information
for the year from 1 August 2024 to 31 July 2025

Director | KUMAR, Suneel

Registered Address | 20 Firgrove Hill
| Farnham
| GU9 8LQ

Registered Number | 07670563 (England and Wales)

FARNHAM PHYSIOTHERAPY AND SPORTS CLINIC LIMITED
Balance Sheet as at
31 July 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 63,000 |  |  |  | 73,500
Tangible assets | 4 |  |  | 12,972 |  |  |  | 10,427
|  |  |  | 75,972 |  |  |  | 83,927
Current assets |  |  |  |  |  |  |  |
Stocks | 5 | 339 |  |  |  | 339 |  |
Debtors | 6 | 35,210 |  |  |  | 12,184 |  |
Cash at bank and on hand |  | 16,096 |  |  |  | 56,481 |  |
|  | 51,645 |  |  |  | 69,004 |  |
Creditors amounts falling due within one year | 7 | (47,731) |  |  |  | (82,688) |  |
Net current assets (liabilities) |  |  |  | 3,914 |  |  |  | (13,684)
Total assets less current liabilities |  |  |  | 79,886 |  |  |  | 70,243
Creditors amounts falling due after one year | 8 |  |  | (732) |  |  |  | (3,569)
Net assets |  |  |  | 79,154 |  |  |  | 66,674
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 42 |  |  |  | 42
Profit and loss account |  |  |  | 79,112 |  |  |  | 66,632
Shareholders' funds |  |  |  | 79,154 |  |  |  | 66,674

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 10 March 2026, and are signed on its behalf by:
KUMAR, Suneel Director Registered Company No. 07670563

FARNHAM PHYSIOTHERAPY AND SPORTS CLINIC LIMITED
Notes to the Financial Statements
for the year ended 31 July 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| 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).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| 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.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| 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.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are initially stated at cost and subsequently at cost less depreciation. Depreciation is provided on all tangible fixed assets as follows

|  | Reducing balance (%)
| Plant and machinery | 25
| Fixtures and fittings | 25
| Office Equipment | 25

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

| Financial instruments
--- | ---
| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortized cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortized. Classification of financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Basic financial liabilities Basic financial liabilities, including creditors, loans from fellow group companies are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortized. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortized cost using the effective interest method.

| Share capital
--- | ---
| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 5 |  | 4

3. | Intangible assets
--- | ---

|  | Goodwill |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 August 24 | 210,000 |  | 210,000
| At 31 July 25 | 210,000 |  | 210,000
| Amortisation and impairment
| At 01 August 24 | 136,500 |  | 136,500
| Charge for year | 10,500 |  | 10,500
| At 31 July 25 | 147,000 |  | 147,000
| Net book value
| At 31 July 25 | 63,000 |  | 63,000
| At 31 July 24 | 73,500 |  | 73,500

4. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 August 24 | 27,757 |  | 1,017 |  | 2,330 |  | 31,104
| Additions | 2,188 |  | - |  | 3,323 |  | 5,511
| At 31 July 25 | 29,945 |  | 1,017 |  | 5,653 |  | 36,615
| Depreciation and impairment
| At 01 August 24 | 18,030 |  | 905 |  | 1,742 |  | 20,677
| Charge for year | 2,478 |  | 28 |  | 460 |  | 2,966
| At 31 July 25 | 20,508 |  | 933 |  | 2,202 |  | 23,643
| Net book value
| At 31 July 25 | 9,437 |  | 84 |  | 3,451 |  | 12,972
| At 31 July 24 | 9,727 |  | 112 |  | 588 |  | 10,427

5. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Raw materials and consumables | 339 |  | 339
| Total | 339 |  | 339

6. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 13,396 |  | 11,016
| Amounts owed by group undertakings | 17,388 |  | -
| Other debtors | 4,103 |  | 1,168
| Prepayments and accrued income | 323 |  | -
| Total | 35,210 |  | 12,184

7. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 11,213 |  | 20,227
| Amounts owed to related parties | - |  | 28,651
| Taxation and social security | 31,825 |  | 28,417
| Finance lease and HP contracts | 2,658 |  | 2,658
| Other creditors | 1,173 |  | 2,735
| Accrued liabilities and deferred income | 862 |  | -
| Total | 47,731 |  | 82,688

8. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 732 |  | 3,569
| Total | 732 |  | 3,569

9. | Obligations under finance leases
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 3,390 |  | 6,227

| Obligations under finance leases are secured on the related assets. Minimum lease payments under non-cancellable leases fall due as follows: Due within one year: £2,658 (2024:£2,658) Due after one year: £732 (2024: £3,569)

10. | Other commitments
--- | ---
| LEASING AGREEMENTS: Minimum lease payments under non-cancellable operating leases fall due as follows: Due within one year: £20,000 (2024:£20,000)

11. | Related party transactions
--- | ---
| Included in other debtors due in 12 months is the amount due from the directors £4,103 (2024:£1,168)