Registered number
10464970
A&S Physiotherapy Limited
Unaudited Filleted Accounts
31 March 2026

A&S Physiotherapy Limited
Report and accounts
Contents
Page
Company information | 1
Directors' report | 2
Chartered Accountants' report | 3
Balance sheet | 4
Notes to the accounts | 5

A&S Physiotherapy Limited
Company Information
Directors
Mrs S Neaves
Mr A Neaves
Accountants
Cochrane & Co Accountants Limited
38 Kings Road
Lee on the Solent
PO13 9NU
Registered office
4 Dukes Close
Alton
Hampshire
GU34 1PH
Registered number
10464970

A&S Physiotherapy Limited
Registered number: | 10464970
Directors' Report
The directors present their report and accounts for the year ended 31 March 2026.
Principal activities
The company's principal activity during the year continued to be that of providing physical wellbeing services.
Directors
The following persons served as directors during the year:
| Mrs S Neaves
| Mr A Neaves
Small company provisions
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
This report was approved by the board on 16 June 2026 and signed on its behalf.
Mrs S Neaves
Director

A&S Physiotherapy Limited
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of A&S Physiotherapy Limited for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of A&S Physiotherapy Limited for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance
Our work has been undertaken in accordance with ICAEW Technical Release 07/16 AAF.
Cochrane & Co Accountants Limited
Chartered Accountants
38 Kings Road
Lee on the Solent
PO13 9NU
16 June 2026

A&S Physiotherapy Limited
Registered number: | 10464970
Balance Sheet
as at 31 March 2026
Notes |  |  | 2026 |  |  | 2025
£ | £
as restated
Fixed assets
Tangible assets | 3 |  |  | - |  |  | 366
Current assets
Debtors | 4 |  | 249 |  |  | -
Cash at bank and in hand |  |  | 7,861 |  |  | 5,837
|  |  | 8,110 |  |  | 5,837
Creditors: amounts falling due within one year | 5 |  | (5,484) |  |  | (5,800)
Net current assets |  |  |  | 2,626 |  |  | 37
Total assets less current liabilities |  |  |  | 2,626 |  |  | 403
Provisions for liabilities |  |  |  | - |  |  | (70)
Net assets |  |  |  | 2,626 |  |  | 333
Capital and reserves
Called up share capital |  |  |  | 2 |  |  | 2
Profit and loss account |  |  |  | 2,624 |  |  | 331
Shareholders' funds |  |  |  | 2,626 |  |  | 333
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 S Neaves
Director
Approved by the board on 16 June 2026

A&S Physiotherapy Limited
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.
| 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:
| Fixtures, fittings, tools and equipment | 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.
| Foreign currency translation
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
| 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 | 2 |  | 2
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery etc
£
| Cost
| At 1 April 2025 | 3,970
| At 31 March 2026 | 3,970
| Depreciation
| At 1 April 2025 | 3,604
| Charge for the year | 366
| At 31 March 2026 | 3,970
| Net book value
| At 31 March 2026 | -
| At 31 March 2025 | 366
4 | Debtors | 2026 |  | 2025
£ | £
| Trade debtors | 249 |  | -
5 | Creditors: amounts falling due within one year | 2026 |  | 2025
£ | £
| Taxation and social security costs | 3,805 |  | 2,430
| Other creditors | 1,679 |  | 3,370
|  |  |  |  |  | 5,484 |  | 5,800
6 | Prior year adjustment
| Share capital was incorrectly recored at £100, this has been amended to show two shares of £1 each ie £2.
7 | Other information
| A&S Physiotherapy Limited is a private company limited by shares and incorporated in England. Its registered office is:
| 4 Dukes Close
| Alton
| Hampshire
| GU34 1PH

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