U.K. PHYSIOTHERAPY SERVICES LIMITED


Directors	HATT, Amanda Louise
	HATT, James Donald


Company Secretary	HATT, James Donald


Registered Address	The Garden Apartment Hatt Clinic
	Wallbridge
	Frome
	BA11 5JX


Registered Number	04628369 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	4		124,743		125,009
Investments	5		-		224,663
			124,743		349,672
Current assets
Stocks	6	8,119		8,456
Debtors		63,390		37,627
Cash at bank and on hand		91,300		148,167
		162,809		194,250
Creditors amounts falling due within one year	7	(226,524)		(195,275)
Net current assets (liabilities)			(63,715)		(1,025)
Total assets less current liabilities			61,028		348,647
Provisions for liabilities	8		(31,185)		(26,988)
Net assets			29,843		321,659
Capital and reserves
Called up share capital			100		100
Profit and loss account			29,743		321,559
Shareholders' funds			29,843		321,659

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 1 July 2026, and are signed on its behalf by:

HATT, James Donald
Director
Registered Company No. 04628369

U.K. PHYSIOTHERAPY SERVICES LIMITED

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	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.

	Revenue from sale of goods
	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.

Revenue from sale of goods

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.

	Interest income
	Interest income is recognised using the effective interest rate method.

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

	Defined contribution pension plan
	The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

Defined contribution pension plan

The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	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
	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.

Deferred tax

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.

	Intangible assets
	Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

	Goodwill
	Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill has been amortised over its useful life and is now fully amortised.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Land and buildings	15
	Plant and machinery	15
	Fixtures and fittings	15
	Vehicles	15
	Office Equipment	15

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

	Related parties
	For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		28

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 April 25	86,398	86,398
At 31 March 26	86,398	86,398
Amortisation and impairment
At 01 April 25	86,398	86,398
At 31 March 26	86,398	86,398
Net book value
At 31 March 26	-	-
At 31 March 25	-	-

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Fixtures & fittings	Total
	£	£	£	£
Cost or valuation
At 01 April 25	111,349	106,686	311,868	529,903
Additions	-	21,126	-	21,126
Disposals	-	(3,923)	-	(3,923)
At 31 March 26	111,349	123,889	311,868	547,106
Depreciation and impairment
At 01 April 25	106,761	39,747	258,386	404,894
Charge for year	4,588	4,820	8,061	17,469
At 31 March 26	111,349	44,567	266,447	422,363
Net book value
At 31 March 26	-	79,322	45,421	124,743
At 31 March 25	4,588	66,939	53,482	125,009

5.	Fixed asset investments

	Loans to groups¹	Total
	£	£
Cost or valuation
At 01 April 25	224,663	224,663
Transfers	(224,663)	(224,663)
Net book value
At 31 March 26	-	-
At 31 March 25	224,663	224,663

	Notes
	¹Loans to group undertakings and participating interests

6.	Stocks

	2026	2025
	£	£
Other stocks	8,119	8,456
Total	8,119	8,456

7.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	32,543	35,168
Taxation and social security	113,170	97,456
Other creditors	77,091	59,340
Accrued liabilities and deferred income	3,720	3,311
Total	226,524	195,275

8.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	31,185	26,988
Total	31,185	26,988