Acorah Software Products - Accounts Production 19.3.550 false true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 11211018 Mr Daniel Nunn Mr Kane Read iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11211018 2025-02-28 11211018 2026-02-28 11211018 2025-03-01 2026-02-28 11211018 frs-core:CurrentFinancialInstruments 2026-02-28 11211018 frs-core:Non-currentFinancialInstruments 2026-02-28 11211018 frs-core:BetweenOneFiveYears 2026-02-28 11211018 frs-core:ComputerEquipment 2026-02-28 11211018 frs-core:ComputerEquipment 2025-03-01 2026-02-28 11211018 frs-core:ComputerEquipment 2025-02-28 11211018 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2026-02-28 11211018 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2025-03-01 2026-02-28 11211018 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2025-02-28 11211018 frs-core:FurnitureFittings 2026-02-28 11211018 frs-core:FurnitureFittings 2025-03-01 2026-02-28 11211018 frs-core:FurnitureFittings 2025-02-28 11211018 frs-core:MoreThanFiveYears 2026-02-28 11211018 frs-core:WithinOneYear 2026-02-28 11211018 frs-core:ShareCapital 2026-02-28 11211018 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 11211018 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 11211018 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 11211018 frs-bus:SmallEntities 2025-03-01 2026-02-28 11211018 frs-bus:AuditExemptWithAccountantsReport 2025-03-01 2026-02-28 11211018 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 11211018 frs-bus:Director1 2025-03-01 2026-02-28 11211018 frs-bus:Director1 2025-02-28 11211018 frs-bus:Director1 2026-02-28 11211018 frs-bus:Director2 2025-03-01 2026-02-28 11211018 frs-bus:Director2 2025-02-28 11211018 frs-bus:Director2 2026-02-28 11211018 frs-countries:EnglandWales 2025-03-01 2026-02-28 11211018 2024-02-29 11211018 2025-02-28 11211018 2024-03-01 2025-02-28 11211018 frs-core:CurrentFinancialInstruments 2025-02-28 11211018 frs-core:Non-currentFinancialInstruments 2025-02-28 11211018 frs-core:BetweenOneFiveYears 2025-02-28 11211018 frs-core:MoreThanFiveYears 2025-02-28 11211018 frs-core:WithinOneYear 2025-02-28 11211018 frs-core:ShareCapital 2025-02-28 11211018 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 11211018
Dn Physiotherapy Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2026
FB Accountancy Services Limited
Chartered Certified Accountants
16 Heronsgate Trading Estate Paycocke Road
Basildon
SS14 3EU
Dn Physiotherapy Ltd
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Statement of Financial Position | 2—3
Notes to the Financial Statements | 4—7

Page 1
Dn Physiotherapy Ltd
Accountant's Report
For The Year Ended 28 February 2026
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Dn Physiotherapy Ltd for the year ended 28 February 2026
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Dn Physiotherapy Ltd which comprise the Income Statement, the Statement of Financial Position and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Dn Physiotherapy Ltd , as a body, in accordance with the terms of our engagement letter dated 15 November 2024. Our work has been undertaken solely to prepare for your approval the accounts of Dn Physiotherapy Ltd and state those matters that we have agreed to state to the directors of Dn Physiotherapy Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dn Physiotherapy Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that Dn Physiotherapy Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Dn Physiotherapy Ltd . You consider that Dn Physiotherapy Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Dn Physiotherapy Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

31/07/2026

FB Accountancy Services Limited
Chartered Certified Accountants
16 Heronsgate Trading Estate Paycocke Road
Basildon
SS14 3EU
Page 1
Page 2
Dn Physiotherapy Ltd
Statement of Financial Position
As At 28 February 2026
Statement of Financial Position
Registered number: 11211018

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 240 |  | -
Tangible Assets | 5 |  | 32,397 |  | 35,927
|  |  | 32,637 |  | 35,927
CURRENT ASSETS
Debtors | 6 | 96,441 |  | 77,668 |
Cash at bank and in hand |  | 33,063 |  | 664 |
|  | 129,504 |  | 78,332 |
Creditors: Amounts Falling Due Within One Year | 7 | (109,543 ) |  | (67,037 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 19,961 |  | 11,295
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 52,598 |  | 47,222
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (8,608 ) |  | (10,521 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (218 ) |  | -
NET ASSETS |  |  | 43,772 |  | 36,701
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1 |  | 1
Income Statement |  |  | 43,771 |  | 36,700
SHAREHOLDERS' FUNDS |  |  | 43,772 |  | 36,701

Page 2
Page 3
Dn Physiotherapy Ltd
Statement of Financial Position (continued)
As At 28 February 2026
For the year ending 28 February 2026 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 Income Statement.
On behalf of the board

Mr Daniel Nunn Director
31/07/2026

The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Dn Physiotherapy Ltd
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
Dn Physiotherapy Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11211018 . The registered office is Unit 16, Heronsgate Trading Estate, Paycocke Road, Basildon, Essex, SS14 3EU.
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 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property assets are Trademarks. They are each amortised to the income statement over their economic lives of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:

Fixtures & Fittings | 25% straight line
Computer Equipment | 25% straight line

2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 4
Page 5
Dn Physiotherapy Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2025: 11)
14 11
4. Intangible Assets

| Intellectual Property
--- | ---
| £
Cost
As at 1 March 2025 | -
Additions | 250
As at 28 February 2026 | 250
Amortisation
As at 1 March 2025 | -
Provided during the period | 10
As at 28 February 2026 | 10
Net Book Value
As at 28 February 2026 | 240
As at 1 March 2025 | -

5. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 March 2025 | 68,001 | 5,231 | 73,232
Additions | 10,703 | 489 | 11,192
As at 28 February 2026 | 78,704 | 5,720 | 84,424
Depreciation
As at 1 March 2025 | 34,376 | 2,929 | 37,305
Provided during the period | 13,803 | 919 | 14,722
As at 28 February 2026 | 48,179 | 3,848 | 52,027
Net Book Value
As at 28 February 2026 | 30,525 | 1,872 | 32,397
As at 1 March 2025 | 33,625 | 2,302 | 35,927

Page 5
Page 6
Dn Physiotherapy Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 39,168 |  | 9,357
Other debtors | 57,273 |  | 68,311
| 96,441 |  | 77,668

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 45,505 |  | 10,183
Bank loans and overdrafts | 1,913 |  | 12,696
Other creditors | 24,915 |  | 39,276
Taxation and social security | 37,210 |  | 4,882
| 109,543 |  | 67,037

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 8,608 |  | 10,521

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Not later than one year | 78,873 |  | 79,623
Later than one year and not later than five years | 109,218 |  | 118,590
Later than five years | 4,250 |  | 21,250
| 192,341 |  | 219,463

Page 6
Page 7
Dn Physiotherapy Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 March 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 28 February 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Daniel Nunn | 9,989 | - | 9,989 | - | -
Mr Kane Read | 9,989 | - | 9,989 | - | -

The above loan is unsecured, interest free and repayable on demand.
12. Transition to FRS 102
This is the first year the compnay has presented financial statements complying with FRS 102 Section 1A. The last financial statements under FRS105 were for the year ended 28 February 2025.
The date of transition is 1 March 2025. The transition to FRS 102 Section 1A has resulted in changes to the accounting policies compared to FRS105.
Deferred Tax: Under FRS105, no provision for deferred tax was recognised. Under FRS 102, full provision is made for deferred tax assets and liabilities arising from timing differences.
There are no transition adjustments made to the opening balance sheet at 1 March 2025 or the comparative figures for the year ended 28 February 2025.
Page 7