Back in Motion Physiotherapy & Clinical - Accounts to registrar (filleted)

REGISTERED NUMBER: 05148843 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

BACK IN MOTION PHYSIOTHERAPY & CLINICAL

PILATES LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

44,584

53,517

Investments

6

20,010

64,594

73,527

CURRENT ASSETS

Stocks

7,688

6,878

Debtors

7

182,008

208,989

Cash at bank

104,046

81,634

293,742

297,501

CREDITORS

Amounts falling due within one year

8

187,347

184,406

NET CURRENT ASSETS

106,395

113,095

TOTAL ASSETS LESS CURRENT LIABILITIES

170,989

186,622

CREDITORS

Amounts falling due after more than one year

9

(23,049

)

(38,318

)

PROVISIONS FOR LIABILITIES

(985

)

(2,457

)

NET ASSETS

146,955

145,847

CAPITAL AND RESERVES

Called up share capital

11

65

Retained earnings

146,890

145,782

SHAREHOLDERS' FUNDS

146,955

145,847

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 May 2026 and were signed by:

Mrs C Wilton - Director

1.	STATUTORY INFORMATION

Back in Motion Physiotherapy & Clinical Pilates Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

05148843

Registered office:

Ground Floor

The Windmill Surgery

London Road

Wymondham

Norfolk

NR18 0AF

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements

The financial statements contain information about Back in Motion Physiotherapy & Clinical Pilates Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover represents the fair value of services provided during the year. Turnover is recognised as contract activity progresses and the right to consideration is earned. Fair value reflects the amount expected to be recoverable from clients. Turnover excludes value added tax.

Unbilled turnover on individual contracts is included as accrued income within other debtors.

Intangible fixed assets

Trademarks are capitalised at their historical cost within intangible fixed assets. Amortisation is charged over the estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33% on cost, 25% on reducing balance, 20% on cost, 10% on cost and 2% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recorded at cost less accumulated impairment losses.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Deferred tax

The charge for taxation is based on the results for the year and takes into account taxation deferred because of timing differences between the treatment of certain items for taxation and accounting purposes. In accordance with Financial Reporting Standard 19, provision is made for deferred tax in respect of all timing differences that have originated but not reversed by the balance sheet date. Deferred tax assets are only recognised when it is more likely than not that the deferred tax asset will be recovered. Deferred tax is measured using rates of tax that have been enacted or substantially enacted by the balance sheet date. Deferred tax balances are not discounted.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.

EMPLOYEES

The average number of employees during the year was 21 (2024 - 21 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 September 2024

and 31 August 2025

934

AMORTISATION

At 1 September 2024

and 31 August 2025

934

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

165,878

Additions

5,324

At 31 August 2025

171,202

DEPRECIATION

At 1 September 2024

112,361

Charge for year

14,257

At 31 August 2025

126,618

NET BOOK VALUE

At 31 August 2025

44,584

At 31 August 2024

53,517

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 September 2024

and 31 August 2025

47,127

DEPRECIATION

At 1 September 2024

15,016

Charge for year

8,028

At 31 August 2025

23,044

NET BOOK VALUE

At 31 August 2025

24,083

At 31 August 2024

32,111

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 September 2024

and 31 August 2025

20,010

NET BOOK VALUE

At 31 August 2025

20,010

At 31 August 2024

20,010

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

56,350

65,512

Other debtors

125,658

143,477

182,008

208,989

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

10,000

Hire purchase contracts

5,270

6,975

Taxation and social security

57,454

57,895

Other creditors

114,623

109,536

187,347

184,406

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

Bank loans

3,334

13,333

Hire purchase contracts

19,715

24,985

23,049

38,318

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

Hire purchase contracts

24,985

31,960

Bank loans are secured by personal guarantee of the director.

Hire purchase contracts and finance leases are secured on the assets concerned.

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

39

Ordinary A

£1

39

26

Ordinary B

£1

26

65

12.	OTHER FINANCIAL COMMITMENTS

The total amount of commitments, guarantees and contingencies is £10,199 (2024 - £137,214).

13.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Mrs C Wilton and Mr J M Wilton

2025

2024

£

Balance outstanding at the start of year

140,990

125,105

Amounts advanced

135,684

158,596

Amounts repaid

(153,356

)

(142,711

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

123,318

140,990

Interest of £4,345 (2024 - £3,345) was charged on the above director loan balance at agreed H M Revenue & Customs rates.

Mrs C Wilton has provided a personal guarantee in favour of Santander, in respect of the company's bank loan.

14.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs C Wilton, by virtue of her majority shareholding in the company.