Sevenoaks Physiotherapy Limited

Registered number

08253510

Unaudited Filleted Accounts

31 December 2025

Sevenoaks Physiotherapy Limited
Registered number:		08253510
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		4,370			6,685

Current assets
Stocks		5,000			5,000
Debtors	4	514,100			469,889
Cash at bank and in hand		127,548			141,053
		646,648			615,942

Creditors: amounts falling due within one year	5	(77,918)			(46,495)

Net current assets			568,730			569,447

Total assets less current liabilities			573,100			576,132


Provisions for liabilities			(1,671)			(1,671)


Net assets			571,429			574,461

Capital and reserves
Called up share capital			6			6
Profit and loss account			571,423			574,455

Shareholders' funds			571,429			574,461

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.




Xavier Rajarathnam
Director
Approved by the board on 21 July 2026

Sevenoaks Physiotherapy Limited
Notes to the Accounts
for the year ended 31 December 2025


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:

	Office and computer equipment	25% straight line
	Physiotherapy equipment	25% straight line

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		9		9


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 January 2025				76,603
	Additions				850
	At 31 December 2025				77,453

	Depreciation
	At 1 January 2025				69,918
	Charge for the year				3,165
	At 31 December 2025				73,083

	Net book value
	At 31 December 2025				4,370
	At 31 December 2024				6,685


4	Debtors		2025		2024
£				£

	Trade debtors		7,743		4,000
	Other debtors		506,357		465,889
			514,100		469,889

	Amounts due after more than one year included above		16,000		16,000


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		11,702		31,823
	Taxation and social security costs		65,447		14,001
	Other creditors		769		671
			77,918		46,495


6	Other information

	Sevenoaks Physiotherapy Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Xcel House
	St. Leonards Road
	Maidstone
	Kent
	ME16 0LS