REGISTERED NUMBER: 11020263 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Leominster Osteopaths Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J M Roughley

Mrs C K Babra

REGISTERED OFFICE:

Westbury Court

Westbury Street

Leominster

Herefordshire

HR6 8NT

REGISTERED NUMBER:

11020263 (England and Wales)

ACCOUNTANTS:

Thorne Widgery Accountancy Ltd

Chartered Accountants

2 Wyevale Business Park

Kings Acre

Hereford

Herefordshire

HR4 7BS

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

23,956

25,649

23,956

25,649

CURRENT ASSETS

Stocks

1,366

1,765

Debtors

5,165

32,157

Cash at bank and in hand

762

1,864

7,293

35,786

CREDITORS

Amounts falling due within one year

(47,974

)

(54,572

)

NET CURRENT LIABILITIES

(40,681

)

(18,786

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(16,725

)

6,863

CREDITORS

Amounts falling due after more than one year

(7,459

)

(3,496

)

PROVISIONS FOR LIABILITIES

(2,617

)

(2,595

)

NET (LIABILITIES)/ASSETS

(26,801

)

772

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(26,901

)

672

SHAREHOLDERS' FUNDS

(26,801

)

772

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

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

The directors acknowledge their 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 20 April 2026 and were signed on its behalf by:

J M Roughley - Director

Mrs C K Babra - Director

1.	STATUTORY INFORMATION

Leominster Osteopaths Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

10% on cost

Plant and machinery

-

20% reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% on 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 November 2024

and 31 October 2025

13,415

AMORTISATION

At 1 November 2024

and 31 October 2025

13,415

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 November 2024

77,814

Additions

3,672

At 31 October 2025

81,486

DEPRECIATION

At 1 November 2024

52,165

Charge for year

5,365

At 31 October 2025

57,530

NET BOOK VALUE

At 31 October 2025

23,956

At 31 October 2024

25,649

6.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 October 2025 and 31 October 2024:

31.10.25

31.10.24

£

£

J M Roughley and Mrs C K Babra

Balance outstanding at start of year

28,953

(4

)

Amounts advanced

26,574

92,286

Amounts repaid

(55,466

)

(63,329

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

61

28,953

This loan is interest free and repayable on demand.