Prime Sports Physiotherapy Ltd

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

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)

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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.

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)

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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

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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.

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