Therapy Space Bristol Limited - Filleted accounts

Registered number

09991068

Therapy Space Bristol Limited

Unaudited Filleted Accounts

31 March 2026

Therapy Space Bristol Limited
Registered number:		09991068
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets	3		-			1,110
Tangible assets	4		1,605			2,139
			1,605			3,249

Current assets
Debtors	5	37,030			25,976
Cash at bank and in hand		46,579			25,490
		83,609			51,466

Creditors: amounts falling due within one year	6	(57,824)			(20,421)

Net current assets			25,785			31,045

Net assets			27,390			34,294

Capital and reserves
Called up share capital			1			1
Profit and loss account			27,389			34,293

Shareholder's funds			27,390			34,294

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her 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.




L Plowden
Director
Approved by the board on 13 August 2026

Therapy Space Bristol Limited
Notes to the Accounts
for the year ended 31 March 2026


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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	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:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

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


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			6		6


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 April 2025					11,100
	At 31 March 2026					11,100

	Amortisation
	At 1 April 2025					9,990
	Provided during the year					1,110
	At 31 March 2026					11,100

	Net book value
	At 31 March 2026					-
	At 31 March 2025					1,110

	Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years.


4	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2025	5,217		8,854		14,071
	At 31 March 2026	5,217		8,854		14,071

	Depreciation
	At 1 April 2025	4,260		7,672		11,932
	Charge for the year	239		295		534
	At 31 March 2026	4,499		7,967		12,466

	Net book value
	At 31 March 2026	718		887		1,605
	At 31 March 2025	957		1,182		2,139


5	Debtors			2026		2025
£					£

	Trade debtors			35,130		13,554
	Other debtors			1,900		12,422
				37,030		25,976


6	Creditors: amounts falling due within one year			2026		2025
£					£

	Directors loan account			10,069		10,869
	Other taxes and social security			46,491		8,339
	Accurals			1,264		1,213
				57,824		20,421


7	Other information

	Therapy Space Bristol Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Beaufort House
	113 Parson Street
	Bristol
	BS3 5QH