Bowden Physiotherapy Limited

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

Registered number: 07518226

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		57,933		272,070

			57,933		272,070
CURRENT ASSETS
Debtors	5	63,578		68,201
Cash at bank and in hand		86,497		45,718

		150,075		113,919
Creditors: Amounts Falling Due Within One Year	6	(20,125 )		(36,347 )

NET CURRENT ASSETS (LIABILITIES)			129,950		77,572

TOTAL ASSETS LESS CURRENT LIABILITIES			187,883		349,642

Creditors: Amounts Falling Due After More Than One Year	7		-		(163,968 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(5,730 )		(4,505 )

NET ASSETS			182,153		181,169

CAPITAL AND RESERVES
Called up share capital	9		200		200
Profit and Loss Account			181,953		180,969

SHAREHOLDERS' FUNDS			182,153		181,169

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Bowden Physiotherapy Limited

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 2026 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

Ms N Bowden

Director

11 May 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Bowden Physiotherapy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07518226 . The registered office is 6 Houndiscombe Road, Plymouth, Devon, PL4 6HH.

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 comprises the fair value of the consideration received for the provision of physiotherapy services in the

ordinary course of the company’s trading activities. Turnover is shown net of value added tax, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, and it is probable that

future economic benefits will flow to the entity.

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:

Freehold	2% straight line
Plant & Machinery	20% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	20% reducing balance
Computer Equipment	33% straight line

2.4. Taxation

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a

change attributable to an item of income or expense recognised as other comprehensive income is also recognised

directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or

substantively enacted by the reporting date in the countries where the company operates and generates taxable

income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the

financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

2.5. Pensions

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the

company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient

assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If

contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2025: 7)

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Bowden Physiotherapy Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 March 2025	318,691	27,938	14,000	17,040
Additions	-	8,959	-	1,862
Disposals	(280,626 )	-	-	-

As at 28 February 2026	38,065	36,897	14,000	18,902

Depreciation
As at 1 March 2025	63,500	19,286	9,202	15,408
Provided during the period	762	2,175	1,200	567
Disposals	(61,212 )	-	-	-

As at 28 February 2026	3,050	21,461	10,402	15,975

Net Book Value
As at 28 February 2026	35,015	15,436	3,598	2,927

As at 1 March 2025	255,191	8,652	4,798	1,632


	Computer Equipment	Total
	£	£
Cost
As at 1 March 2025	4,159	381,828
Additions	189	11,010
Disposals	(1,137 )	(281,763 )

As at 28 February 2026	3,211	111,075

Depreciation
As at 1 March 2025	2,362	109,758
Provided during the period	1,029	5,733
Disposals	(1,137 )	(62,349 )

As at 28 February 2026	2,254	53,142

Net Book Value
As at 28 February 2026	957	57,933

As at 1 March 2025	1,797	272,070

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Bowden Physiotherapy Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	16,220	11,444
Other debtors	47,358	56,757

	63,578	68,201

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Bank loans and overdrafts	-	17,986
Other loans	2,099	6,080
Other creditors	16,793	5,406
Taxation and social security	1,233	6,875

	20,125	36,347

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	-	135,468
Other creditors	-	28,500

	-	163,968

8. Secured Creditors

Of the creditors the following amounts are secured.

	2026		2025
	£		£
Bank loans and overdrafts	-		151,211

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	200	200

10. Related Party Transactions

During the year, the company entered into transactions with Bowden Leisure in which Ms Bowden is also a director.

Management fees of £20,000 (2025: £20,000) were charged by Bowden Leisure to the company during the year.

At the end of the year, the company owed £37,462 (2025:£54,878). The balance is unsecured, interest fee and repayable on demand.

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