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Registered number: SC574630
Prime Sports Physiotherapy Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Christies
Dalgety Bay Business Centre
Sybrig House
Ridge Way
Dalgety Bay
KY11 9JN
Prime Sports Physiotherapy Ltd
Contents
Contents

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

Page 1
Prime Sports Physiotherapy Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: SC574630

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 17,291 |  | 12,102
|  |  | 17,291 |  | 12,102
CURRENT ASSETS
Debtors | 5 | 1,235 |  | 4,480 |
Cash at bank and in hand |  | 4,017 |  | 5,842 |
|  | 5,252 |  | 10,322 |
Creditors: Amounts Falling Due Within One Year | 6 | (19,806 ) |  | (20,687 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (14,554 ) |  | (10,365 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,737 |  | 1,737
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (8,378 ) |  | (2,433 )
NET LIABILITIES |  |  | (5,641 ) |  | (696 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | (5,741 ) |  | (796 )
SHAREHOLDERS' FUNDS |  |  | (5,641) |  | (696)

Page 1
Page 2
Prime Sports Physiotherapy 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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

Mrs Lisa Benn Director
11/02/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Prime Sports Physiotherapy Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Prime Sports Physiotherapy Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC574630 . The registered office is Suite 3, 46a Bavelaw Road, Balerno, Midlothian, EH14 7AE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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 & Machinery | 25% Straight Line
Fixtures & Fittings | 25% Reducing Balance

2.4. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
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Page 4
Prime Sports Physiotherapy Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 September 2024 | 15,615 | 22,886 | 38,501
Additions | 11,598 | - | 11,598
As at 31 August 2025 | 27,213 | 22,886 | 50,099
Depreciation
As at 1 September 2024 | 11,432 | 14,967 | 26,399
Provided during the period | 4,429 | 1,980 | 6,409
As at 31 August 2025 | 15,861 | 16,947 | 32,808
Net Book Value
As at 31 August 2025 | 11,352 | 5,939 | 17,291
As at 1 September 2024 | 4,183 | 7,919 | 12,102

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 64 |  | 4
Other debtors | 715 |  | 3,020
Amounts owed from Related Parties | 454 |  | 1,454
Other taxes and social security | 2 |  | 2
| 1,235 |  | 4,480

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2,708 |  | 4,713
Bank loans and overdrafts | 7,176 |  | 4,605
Corporation tax | 5,009 |  | 6,319
Net wages | - |  | 1,287
Accruals and deferred income | 1,794 |  | 1,794
Director's loan account | 3,119 |  | 1,969
| 19,806 |  | 20,687

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 8,378 |  | 2,433

Page 4
Page 5
Prime Sports Physiotherapy Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
8. Share Capital

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

9. Related Party Transactions
Prime Physiotherapy Holdings Limited
Prime Physio Holdings Limited is the sole shareholder of Prime Sports Physiotherapy Ltd.
Included in amounts owed from related parties are loans to Prime Physiotherapy Holdings Limited totalling £1,454.
Page 5