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Otley Osteopaths Limited
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Exception report
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for the year ended 31 March 2026
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The following differences exist between the previous year's closing balances per the accounts and the current year's opening balances per the Trial Balance:
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Tangible fixed assets
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Opening balance at 1 April 2025 per TB
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Balance at 31 March 2025 per accounts
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Difference
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£
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£
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£
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Plant and machinery (Account 523)
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Plant and machinery - cost
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9,638
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9,638
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-
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Plant and machinery - depreciation
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(6,964)
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(6,964)
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-
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Plant and machinery - net book value
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2,674
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2,674
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-
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Fixtures & fittings (Account 524)
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Fixtures & fittings - cost
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31,489
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31,489
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-
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Fixtures & fittings - depreciation
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(12,932)
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(12,933)
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1
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Fixtures & fittings - net book value
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18,557
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18,556
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1
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Reserves
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Opening balance at 1 April 2025 per TB
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Balance at 31 March 2025 per accounts
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Difference
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£
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£
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£
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Profit and loss account (Account 968)
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22,373
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22,371
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2
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22,373
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22,371
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2
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This page does not form part of the statutory financial statements.
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