The Chartered Physiotherapy Clinic Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 03687664 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JANUARY 2026

FOR

THE CHARTERED PHYSIOTHERAPY CLINIC LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

K J Udal-Bell

REGISTERED OFFICE:

Gwenfro, Unit 10

Wrexham Technology Park

Wrexham

LL13 7YP

REGISTERED NUMBER:

03687664 (England and Wales)

ACCOUNTANTS:

M. D. Coxey and Co. Limited

Chartered Accountants

25 Grosvenor Road

Wrexham

LL11 1BT

BANKERS:

Bank of Scotland

59 Bath Street

Glasgow

G2 2DH

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

7,354

5,069

7,354

5,069

CURRENT ASSETS

Stocks

3,574

3,365

Debtors

6

85,641

26,653

Cash at bank and in hand

19,271

166,015

108,486

196,033

CREDITORS

Amounts falling due within one year

7

12,570

43,680

NET CURRENT ASSETS

95,916

152,353

TOTAL ASSETS LESS CURRENT
LIABILITIES

103,270

157,422

PROVISIONS FOR LIABILITIES

8

1,396

962

NET ASSETS

101,874

156,460

CAPITAL AND RESERVES

Called up share capital

9

250

Retained earnings

101,624

156,210

SHAREHOLDERS' FUNDS

101,874

156,460

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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

The financial statements were approved by the director and authorised for issue on 15th May 2026 and were signed by:

K J Udal-Bell - Director

1.	STATUTORY INFORMATION

The Chartered Physiotherapy Clinic 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.

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

-

20% on cost

Plant and machinery

-

15% on cost

Fixtures and fittings

-

15% on cost

Computer equipment

-

15% on cost

Stocks

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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 13 (2025 - 14 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st February 2025

and 31st January 2026

78,000

AMORTISATION

At 1st February 2025

and 31st January 2026

78,000

NET BOOK VALUE

At 31st January 2026

-

At 31st January 2025

-

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

COST

At 1st February 2025

5,273

28,431

43,930

3,597

81,231

Additions

-

2,468

1,488

3,956

At 31st January 2026

5,273

28,431

46,398

5,085

85,187

DEPRECIATION

At 1st February 2025

5,265

27,460

41,609

1,828

76,162

Charge for year

-

297

677

697

1,671

At 31st January 2026

5,265

27,757

42,286

2,525

77,833

NET BOOK VALUE

At 31st January 2026

8

674

4,112

2,560

7,354

At 31st January 2025

8

971

2,321

1,769

5,069

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Trade debtors

16,497

21,653

Other debtors

1,725

Directors' current accounts

59,766

-

Tax

4,347

-

Prepayments

3,306

3,275

85,641

26,653

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Trade creditors

2,684

3,222

Tax

-

6,232

Social security and other taxes

4,703

32

Credit card

496

552

Directors' current accounts

-

19,530

Accrued expenses

4,687

14,112

12,570

43,680

8.	PROVISIONS FOR LIABILITIES

31.1.26

31.1.25

£

Deferred tax

Accelerated capital allowances

1,396

962

Deferred

tax

£

Balance at 1st February 2025

962

Movement in the year due to:

changes in tax allowances

434

changes in tax rates

Balance at 31st January 2026

1,396

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

250

Ordinary

£1

250

10.	CAPITAL COMMITMENTS

31.1.26

31.1.25

£

Contracted but not provided for in the

financial statements

-