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Registered Number: 12133795
IPHONEREHAB LTD
Abridged Accounts
Period of accounts Start date: 01 September 2024 End date: 30 August 2025

IPHONEREHAB LTD Statement of Financial Position As at 30 August 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 8,833 |  | 0
Tangible fixed assets | 4 | 402 |  | 0
|  | 9,235 |  | 0
Current assets |  |  |
Stocks |  | 2,000 |  | 300
Cash at bank and in hand |  | 7,913 |  | 2
|  | 9,913 |  | 302
Creditors: amount falling due within one year |  | (16,024) |  | (776)
Net current assets |  | (6,111) |  | (474)
Total assets less current liabilities |  | 3,124 |  | (474)
Creditors: amount falling due after more than one year |  | (9,801) |  | 0
Net assets |  | (6,677) |  | (474)
Capital and reserves |  |  |
Called up share capital |  | 1 |  | 1
Profit and loss account |  | (6,678) |  | (475)
Shareholders' funds |  | (6,677) |  | (474)
For the period ended 30 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 10 May 2026 and were signed by:
------------------------------- Abdul Aziz Korai Director
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IPHONEREHAB LTD Notes to the Abridged Financial Statements For the Period 01 September 2024 to 30 August 2025
General Information IPHONEREHAB LTD is a private company, limited by shares, registered in , registration number 12133795, registration address 944 Stockport Road, Manchester, M19 3NN. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of [10] years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings | 15% Reducing Balance
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Average number of employees Average number of employees during the period was 0 (2024 : 0).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 September 2024 | - |  | -
Additions | 10,000 |  | 10,000
Disposals | - |  | -
At 30 August 2025 | 10,000 |  | 10,000
Amortisation
At 01 September 2024 | - |  | -
Charge for period | 1,167 |  | 1,167
On disposals | - |  | -
At 30 August 2025 | 1,167 |  | 1,167
Net book values
At 30 August 2025 | 8,833 |  | 8,833
At 31 August 2024 | - |  | -
4. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Total
| £ |  | £
At 01 September 2024 | - |  | -
Additions | 473 |  | 473
Disposals | - |  | -
At 30 August 2025 | 473 |  | 473
Depreciation
At 01 September 2024 | - |  | -
Charge for period | 71 |  | 71
On disposals | - |  | -
At 30 August 2025 | 71 |  | 71
Net book values
Closing balance as at 30 August 2025 | 402 |  | 402
Opening balance as at 01 September 2024 | - |  | -
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