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Registered Number: 06303391
England and Wales

 

 

 


Abridged Accounts


for the year ended 31 March 2026

for

ADVANCE PHYSIO LIMITED

 
 
Notes
 
2026
£
  2025
£
Fixed assets      
Tangible fixed assets 3 1,244    1,658 
1,244    1,658 
Current assets      
Debtors 8,705    7,829 
Cash at bank and in hand (9,218)   (4,659)
(513)   3,170 
Creditors: amount falling due within one year (480)   (4,248)
Net current assets (993)   (1,078)
 
Total assets less current liabilities 251    580 
Net assets 251    580 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 151    480 
Shareholders' funds 251    580 
 


For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 19 August 2026 and were signed on its behalf by:


-------------------------------
J Billson
Director
1
General Information
Advance Physio Limited is a private company, limited by shares, registered in England and Wales, registration number 06303391, registration address Beechwood, 66 Manchester Road, Tytherington, Macclesfield, Stockport, Cheshire, SK10 2JP.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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).
Going concern basis
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Dividends payable are recognised as liabilities once they are no longer at the discretion of the company.
Tangible fixed assets
Tangible fixed assets are initially measured at cost, and subsequently measured at cost or valuation, net of depreciation and impairment losses.
Land is not depreciated. Depreciation is recognised on other assets so as to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Office Equipment 25% Reducing Balance
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.

Average number of employees

Average number of employees during the year was 2 (2025 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Office Equipment   Total
  £   £   £   £
At 01 April 2025 5,430    4,009    1,152    10,591 
Additions      
Disposals      
At 31 March 2026 5,430    4,009    1,152    10,591 
Depreciation
At 01 April 2025 5,430    2,729    774    8,933 
Charge for year   320    94    414 
On disposals      
At 31 March 2026 5,430    3,049    868    9,347 
Net book values
Closing balance as at 31 March 2026   960    284    1,244 
Opening balance as at 01 April 2025   1,280    378    1,658 


4.

Directors' transactions

The company has previously made a loan to the directors, Mr. G. R. Billson and Mrs. J. Billson amounting to £2,000. There were additions in the year of £1,853 leaving an amount of £3,853 owed to the company at 31 March 2026. No interest has been charged and there are no specific terms of repayment.
2