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COMPANY REGISTRATION NUMBER: 04193467

Church Lane Physiotherapy Clinic Ltd

Filleted Unaudited Financial Statements

31 March 2026

Church Lane Physiotherapy Clinic Ltd

Financial Statements

Year ended 31 March 2026

Contents | Pages

Balance sheet | 1 to 2

Notes to the financial statements | 3 to 7

Church Lane Physiotherapy Clinic Ltd

Balance Sheet

31 March 2026

| 2026 | 2025
Note | £ | £

Fixed assets

Tangible assets | 5 | 16,081 | 17,850

Current assets

Stocks | 13,100 | 13,200
Debtors | 6 | 45,660 | 65,982
Cash at bank and in hand | 40,772 | 13,214
| -------- | --------
| 99,532 | 92,396

Creditors: amounts falling due within one year | 7 | 128,014 | 154,433
| --------- | ---------
Net current liabilities | 28,482 | 62,037
| -------- | --------
Total assets less current liabilities | ( 12,401) | ( 44,187)

Creditors: amounts falling due after more than one year | 8 | – | 2,654

Provisions

Taxation including deferred tax | 3,055 | 3,374
| -------- | --------
Net liabilities | ( 15,456) | ( 50,215)
| -------- | --------

Capital and reserves

Called up share capital | 2 | 2
Profit and loss account | ( 15,458) | ( 50,217)
| -------- | --------
Shareholders deficit | ( 15,456) | ( 50,215)
| -------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.
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.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Church Lane Physiotherapy Clinic Ltd

Balance Sheet (continued)

31 March 2026
These financial statements were approved by the board of directors and authorised for issue on 23 July 2026 , and are signed on behalf of the board by:

Mr R C Gray |
Director |

Company registration number: 04193467

Church Lane Physiotherapy Clinic Ltd

Notes to the Financial Statements

Year ended 31 March 2026
1. General information
The company is a private company limited by shares, registered in England and Wales, registration number 04193467 . The address of the registered office is 2 Brock Way, Knutton, Newcastle-under-Lyme, Staffordshire, ST5 6AZ.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest £.
Going concern
At the balance sheet date, the company's liabilities exceeded its assets. The company has received assurance from the director that he will continue to give financial support to the company for twelve months from the date of signing these financial statements. On this basis, the director considers it appropriate to prepare the accounts on a going concern basis. However, should the financial support mentioned above not be forthcoming, the going concern basis used in preparing the company's accounts may be invalid and adjustments would have to be made to reduce the value of assets to their realisable amount and to provide for any further liabilities which might arise. The accounts do not include any adjustment to the company's assets or liabilities that might be necessary should this basis not continue to be appropriate.
Judgements and key sources of estimation uncertainty
Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. The key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are as follows: As described in the accounting policies of the financial statements, depreciation of tangible fixed assets has been based on estimated useful lives and residual values deemed appropriate by the directors. Estimated useful lives and residual values are reviewed annually and revised as appropriate.
Revenue recognition
Turnover comprises the value of sales of services provided in the normal course of business. Turnover in respect of service contracts is recognised when the company obtains the right to receive consideration for services provided.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all material timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures & Fittings | - | 20% reducing balance
| Equipment | - | 20% reducing balance

Depreciation is charged in full in the year of acquisition and no depreciation is charged in the year of disposal.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, and other costs incurred in bringing the stock to its present location and condition. Estimated selling price is the estimated proceeds from the sale of stock items, less all future costs to completion, costs to be incurred in marketing, selling and distributing.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the balance sheet and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. The basic financial instruments of the company are as follows: Debtors Debtors do not carry any interest and are stated at their nominal values. Appropriate allowances for estimated irrecoverable amounts are recognised in the Profit and Loss account when there is objective evidence that the asset is impaired. Cash at bank and in hand This comprises cash at bank and cash in hand. Trade Creditors Trade creditors are not interest bearing and are stated at their nominal value. Loans Loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
Lessor
The company acts as a lessor and sub-leases a proportion of the property it rents on an operating lease basis. The rental income is recognised on a monthly basis, in accordance with the lease agreement.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 7 (2025: 7 ).
5. Tangible assets

| Fixtures and fittings | Equipment | Total
| £ | £ | £
Cost |  |  |
At 1 April 2025 | 6,302 | 142,814 | 149,116
Additions | – | 2,250 | 2,250
| ------- | --------- | ---------
At 31 March 2026 | 6,302 | 145,064 | 151,366
| ------- | --------- | ---------
Depreciation |  |  |
At 1 April 2025 | 3,861 | 127,405 | 131,266
Charge for the year | 488 | 3,531 | 4,019
| ------- | --------- | ---------
At 31 March 2026 | 4,349 | 130,936 | 135,285
| ------- | --------- | ---------
Carrying amount |  |  |
At 31 March 2026 | 1,953 | 14,128 | 16,081
| ------- | --------- | ---------
At 31 March 2025 | 2,441 | 15,409 | 17,850
| ------- | --------- | ---------

6. Debtors

| 2026 | 2025
| £ | £
Trade debtors | 31,549 | 39,517
Other debtors | 14,111 | 26,465
| -------- | --------
| 45,660 | 65,982
| -------- | --------

7. Creditors: amounts falling due within one year

| 2026 | 2025
| £ | £
Bank loans and overdrafts | 2,638 | 10,415
Social security and other taxes | 3,346 | 1,920
Other creditors | 122,030 | 142,098
| --------- | ---------
| 128,014 | 154,433
| --------- | ---------

Natwest Bank PLC holds a fixed and floating charge over the undertaking and all property and assets of Church Lane Physiotherapy Clinic Ltd .
8. Creditors: amounts falling due after more than one year

| 2026 | 2025
| £ | £
Bank loans and overdrafts | – | 2,654
| ---- | -------

The bank loan in favour of NatWest Bank Plc is unsecured.
9. Operating leases
As lessee
The total future minimum lease payments under non-cancellable operating leases are as follows:

| 2026 | 2025
| £ | £
Not later than 1 year | 50,400 | 42,000
Later than 1 year and not later than 5 years | 176,400 | 157,500
| --------- | ---------
| 226,800 | 199,500
| --------- | ---------

As lessor
The total future minimum lease payments receivable under non-cancellable operating leases are as follows:

| 2026 | 2025
| £ | £
Not later than 1 year | 20,000 | 20,000
Later than 1 year and not later than 5 years | 70,000 | 80,000
| -------- | ---------
| 90,000 | 100,000
| -------- | ---------