COCKERMOUTH PHYSIOTHERAPY LTD - Filleted accounts

COCKERMOUTH PHYSIOTHERAPY LTD
Registered number:		05398284
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		93,022			95,081
			93,022			95,081

Current assets
Debtors	4	674			875
Cash at bank and in hand		11,208			10,525
		11,882			11,400

Creditors: amounts falling due within one year	5	(54,061)			(40,762)

Net current liabilities			(42,179)			(29,362)

Total assets less current liabilities			50,843			65,719

Provisions for liabilities			(2,185)			(2,116)

Net assets			48,658			63,603

Capital and reserves
Called up share capital			100			100
Profit and loss account			48,558			63,503

Shareholders' funds			48,658			63,603

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mrs. Elizabeth Diane Bowen
Director
Approved by the board on 18 May 2026

COCKERMOUTH PHYSIOTHERAPY LTD
Notes to the Accounts
for the year ended 31 March 2026

1	Accounting policies

	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).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
	Freehold buildings and integral features			over 50 years
	Fixtures, fittings, tools and equipment			over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					3		3

3	Tangible fixed assets
		Land and buildings		Integral features		Equipment, fixtures and fittings		Total
£			£		£		£
	Cost
	At 1 April 2025	121,296		13,476		23,882		158,654
	Additions	-		-		1,110		1,110
	At 31 March 2026	121,296		13,476		24,992		159,764

	Depreciation
	At 1 April 2025	37,350		3,234		22,989		63,573
	Charge for the year	2,426		270		473		3,169
	At 31 March 2026	39,776		3,504		23,462		66,742

	Net book value
	At 31 March 2026	81,520		9,972		1,530		93,022
	At 31 March 2025	83,946		10,242		893		95,081

4	Debtors					2026		2025
£							£

	Prepayments					174		60
	Accrued income					500		815
						674		875

5	Creditors: amounts falling due within one year					2026		2025
£							£

	Mrs. Elizabeth Diane Bowen					43,056		30,990
	Corporation tax					1,919		3,141
	Trade creditors					-		72
	Accruals					9,086		6,559
						54,061		40,762

6	Ultimate controlling party and related party transactions
	The company was under the control of Mrs. Elizabeth Diane Bowen throughout the current and previous period.
	No transactions with related parties were undertaken such as are required to be disclosed under the Financial Reporting Standard for Smaller Entities (effective April 2008), except for those disclosed below.
	Mr. Ben Jonathon Hunter is the director's son and Ms. Katie Fay Hunter is the director's daughter.

						2026		2025
£							£
	Equity dividends paid to Mrs. Elizabeth Diane Bowen					20,000		37,500
	Balance owing (to) / from Mrs. Elizabeth Diane Bowen					(43,056)		(30,990)
	Equity dividends paid to Ms. Katie Fay Hunter					500		500
	Equity dividends paid to Mr. Ben Jonathon Hunter					500		500

	Interest at 3.75% per annum is charged on balances over £10,000 owed to the company.

22	Other information
	COCKERMOUTH PHYSIOTHERAPY LTD is a private company limited by shares and incorporated in England. Its registered office is:
	Lorton Street Clinic
	Lorton Street
	Cockermouth
	Cumbria
	CA13 9RH