AMANDA MARSH PHYSIOTHERAPY LTD


Directors	DAVIES, Tristram Paul
	MARSH, Amanda Louise


Registered Address	Amanda Marsh Physiotherapy Top Floor Marlborough Golf Club
	The Common
	Marlborough
	SN8 1DU


Registered Number	15867599 (England and Wales)

Statement of Financial Position
31 December 2025

	Notes	2025
		£	£
Fixed assets
Tangible assets	3		26,725
			26,725
Current assets
Stocks	4	230
Debtors		5,658
Cash at bank and on hand		39,315
		45,203
Creditors amounts falling due within one year	5	(35,162)
Net current assets (liabilities)			10,041
Total assets less current liabilities			36,766
Creditors amounts falling due after one year	6		(30,000)
Net assets			6,766
Capital and reserves
Called up share capital			2
Profit and loss account			6,764
Shareholders' funds			6,766

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 Directors acknowledge 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 Board of Directors on 28 April 2026, and are signed on its behalf by:

DAVIES, Tristram Paul
Director

MARSH, Amanda Louise
Director

Registered Company No. 15867599

AMANDA MARSH PHYSIOTHERAPY LTD

Notes to the Financial Statements
for the period ended 31 December 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.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	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.

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.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset 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.

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.

2.	Average number of employees


		2025
	Average number of employees during the year	6

3.	Tangible fixed assets

	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
Additions	32,378	2,102	1,153	35,633
At 31 December 25	32,378	2,102	1,153	35,633
Depreciation and impairment
Charge for year	8,094	526	288	8,908
At 31 December 25	8,094	526	288	8,908
Net book value
At 31 December 25	24,284	1,576	865	26,725
At 30 July 24	-	-	-	-

4.	Stocks

		2025
		£
	Finished goods	230
	Total	230

5.	Creditors: amounts due within one year

		2025
		£
	Taxation and social security	9,101
	Finance lease and HP contracts	456
	Other creditors	24,705
	Accrued liabilities and deferred income	900
	Total	35,162

6.	Creditors: amounts due after one year

		2025
		£
	Other creditors	30,000
	Total	30,000


	This balance consists of a loan repayable over 5 years at 4% interest beginning January 2026