Orchard Physiotherapy Centre Limited

Registered number

07981725

Filleted Accounts

5 April 2026

Orchard Physiotherapy Centre Limited
Registered number:		07981725
Balance Sheet
as at 5 April 2026

Notes			2026		2025

Fixed assets
Tangible assets	3		126		456

Current assets
Debtors	4	674		512
Cash at bank and in hand		2,009		1,790
		2,683		2,302

Creditors: amounts falling due within one year	5	(4,224)		(3,480)

Net current liabilities			(1,541)		(1,178)

Net liabilities			(1,415)		(722)

Capital and reserves
Called up share capital			100		100
Profit and loss account			(1,515)		(822)

Shareholders' funds			(1,415)		(722)

The directors are 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 directors acknowledge their 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 L Guy
Director
Approved by the board on 9 June 2026

Orchard Physiotherapy Centre Limited
Notes to the Accounts
for the year ended 5 April 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) and on a going concern basis on the continued support of the directors.

	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.

	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:

	Plant and machinery	over 4 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		0		0


3	Tangible fixed assets
					Plant and machinery etc

	Cost
	At 6 April 2025				1,318
	At 5 April 2026				1,318

	Depreciation
	At 6 April 2025				862
	Charge for the year				330
	At 5 April 2026				1,192

	Net book value
	At 5 April 2026				126
	At 5 April 2025				456


4	Debtors		2026		2025


	Deferred tax asset		674		512

	Amounts due after more than one year included above		674		512


5	Creditors: amounts falling due within one year		2026		2025


	Other creditors		4,224		3,480


6	Related party transactions

	Advances, Credits and Guarantees At the balance sheet date, the following amounts were due from/(to) directors: Loan balance: £(3,696) (2025: £(2,952)) The loan is interest-free, unsecured and repayable on demand. No guarantees have been given to or on behalf of the directors.


7	Controlling party

	Mrs L Guy, who owns 51% of the issued share capital is considered to be the controlling party.


8	Other information

	Orchard Physiotherapy Centre Limited is a private company limited by shares and incorporated in England. Its registered office is:
	18, The Orchard
	Wrenthorpe
	Wakefield
	West Yorkshire
	WF2 0LL