Strong Lines Physiotherapy Limited

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

Registered number: 09855326

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		16,804		24,114

			16,804		24,114
CURRENT ASSETS
Stocks	5	3,193		5,483
Debtors	6	3,110		5,924
Cash at bank and in hand		56,573		52,867

		62,876		64,274
Creditors: Amounts Falling Due Within One Year	7	(16,443 )		(15,041 )

NET CURRENT ASSETS (LIABILITIES)			46,433		49,233

TOTAL ASSETS LESS CURRENT LIABILITIES			63,237		73,347

Creditors: Amounts Falling Due After More Than One Year	8		(23,702 )		(24,870 )

NET ASSETS			39,535		48,477

CAPITAL AND RESERVES
Called up share capital	9		102		102
Profit and Loss Account			39,433		48,375

SHAREHOLDERS' FUNDS			39,535		48,477

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Strong Lines Physiotherapy Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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

F C Braithwaite

Director

24th June 2026

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

1. General Information

Strong Lines Physiotherapy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09855326 . The registered office is Nene Court, The Embankment, Wellingborough, NN8 1LD.

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 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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:

Plant & Machinery	25% on reducing balance
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	25% on reducing balance
Computer Equipment	33% on cost

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Strong Lines Physiotherapy Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Taxation

The taxation expense represents the sum of the corporation tax currently payable and any deferred tax.

The corporation tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at 31 March 2026.

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.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2025	23,073	40,250	11,826	8,340	83,489
Additions	-	-	-	6,663	6,663

As at 31 March 2026	23,073	40,250	11,826	15,003	90,152

Depreciation
As at 1 April 2025	18,566	25,688	7,998	7,123	59,375
Provided during the period	1,237	10,062	1,173	1,501	13,973

As at 31 March 2026	19,803	35,750	9,171	8,624	73,348

Net Book Value
As at 31 March 2026	3,270	4,500	2,655	6,379	16,804

As at 1 April 2025	4,507	14,562	3,828	1,217	24,114

5. Stocks

	2026	2025
	£	£
Stock	3,193	2,193
Work in progress	-	3,290

	3,193	5,483

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Strong Lines Physiotherapy Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	2,610	5,924
Other debtors	500	-

	3,110	5,924

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	1,168	1,168
Trade creditors	-	164
Other creditors	3,228	3,904
Taxation and social security	12,047	9,805

	16,443	15,041

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

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	23,702	24,870

9. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1.00 each	100	100
1 Ordinary A shares of £ 1.00 each	1	1
1 Ordinary B shares of £ 1.00 each	1	1

	102	102

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