Physiobeats Ltd

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

Registered number: 07401433

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		13,323		10,277

			13,323		10,277
CURRENT ASSETS
Debtors	5	841,622		635,689
Cash at bank and in hand		117,284		318,334

		958,906		954,023
Creditors: Amounts Falling Due Within One Year	6	(36,665 )		(108,717 )

NET CURRENT ASSETS (LIABILITIES)			922,241		845,306

TOTAL ASSETS LESS CURRENT LIABILITIES			935,564		855,583

Creditors: Amounts Falling Due After More Than One Year	7		(154,868 )		(160,332 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	8		(3,331 )		(2,569 )

NET ASSETS			777,365		692,682

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			777,265		692,582

SHAREHOLDERS' FUNDS			777,365		692,682

Page 1

Page 2

Physiobeats Ltd

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 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

Mr Mehulkumar Amin

Director

23/07/2026

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

1. General Information

Physiobeats Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07401433 . The registered office is 5 Lovell Close, Birmingham, West Midlands, B29 4LH.

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 comprises the invoiced value of services supplied by the company.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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	50% on cost
Fixtures & Fittings	50% on cost
Computer Equipment	50% on cost

2.4. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.5. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 16 (2024: 17)

Page 3

Page 4

Physiobeats Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

4. Tangible Assets

	Plant & Machinery etc.
	£
Cost
As at 1 November 2024	58,520
Additions	26,647

As at 31 October 2025	85,167

Depreciation
As at 1 November 2024	48,243
Provided during the period	23,601

As at 31 October 2025	71,844

Net Book Value
As at 31 October 2025	13,323

As at 1 November 2024	10,277

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	243,599	204,972
Due after more than one year
Other debtors	598,023	430,717

	841,622	635,689

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	70,446
Bank loans and overdrafts	-	658
Corporation tax	27,466	24,984
Other creditors	1,121	1,053
Directors' loan accounts	8,078	11,576

	36,665	108,717

Page 4

Page 5

Physiobeats Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

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

	2025	2024
	£	£
Bank loans	26,868	32,332
Other creditors	128,000	128,000

	154,868	160,332

8. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	3,331	2,569

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

10. Related Party Transactions

A-Z Physio Ltd - Company number 08753219

A company related by a common director

Included within the other creditors more than one year is a loan from A-Z Physio Ltd (Company number 08753219) of £80,000. The loan is repayable on demand.

Garam Investments Ltd - Company number 10239471

A company related by common people with significant control and directors.

Included within other debtors more than one year is a loan of £598,023 to Garam Investments Ltd (Company number 10239471). The loan is repayable on demand.

Varya Ltd - Company number 08147762

A company related by a common director

Included within the other creditors more than one year is a loan from Varya Ltd (Company number 08147762) of £48,000. The loan is repayable on demand.

11. Ultimate Controlling Party

The company's ultimate controlling party are Mr Mehulkumar Amin and Mr Timir Garala by virtue of their ownership of 100% of the issued share capital in the company.