REGISTERED NUMBER: 08798761 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

PHYSIO MOTION LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

427

534

CURRENT ASSETS

Debtors

5

10,880

5,077

Cash at bank

6

79,226

96,749

90,106

101,826

CREDITORS

Amounts falling due within one year

7

(29,324

)

(22,292

)

NET CURRENT ASSETS

60,782

79,534

TOTAL ASSETS LESS CURRENT LIABILITIES

61,209

80,068

PROVISIONS FOR LIABILITIES

8

(82

)

(102

)

NET ASSETS

61,127

79,966

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

61,027

79,866

SHAREHOLDERS' FUNDS

61,127

79,966

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 August 2026 and were signed by:

Z Birch - Director

1.	STATUTORY INFORMATION

Physio Motion Limited is a private limited company (limited by shares) incorporated in England and Wales. The address of the registered office is 51 Bathurst Mews, London, England, W2 2SB.

The principle activity of the company is that of physical well-being activities.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

Going concern

The director considers the going concern basis to be appropriate having paid due regard to the company’s projected results during the twelve months from the date the financial statements are approved and the anticipated cash flows, availability of bank facilities and mitigating actions that can be taken during that year.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of services and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:

- The amount of revenue can be reliably measured;

- it is probable that future economic benefits will flow to the entity;

- and specific criteria have been met for each of the company's activities.

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and equipment - 20% reducing balance

Office equipment - 20% reducing balance

Taxation

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Short-term debtors are measured at transaction price, less any impairment.

Creditors

Short and long-term creditors are measured at transaction price.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Office

and

equipment

fittings

Totals

£

£

£

Cost

At 1 December 2024

and 30 November 2025

804

2,807

3,611

Depreciation

At 1 December 2024

541

2,536

3,077

Charge for year

36

71

107

At 30 November 2025

577

2,607

3,184

Net book value

At 30 November 2025

227

200

427

At 30 November 2024

263

271

534

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

10,880

5,077

6.	CASH AT BANK

2025

2024

£

£

Cash at bank and in hand

79,226

96,749

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,451

1,450

Corporation tax

23,339

19,055

Social security and other taxes

192

-

Other creditors

1,127

807

Accruals

3,215

980

29,324

22,292

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

82

102

Deferred

tax

£

Balance at 1 December 2024

102

Provided during year

(20

)

Balance at 30 November 2025

82

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100

10.	RELATED PARTY DISCLOSURES

Included in Note Seven other creditors, are amounts due of £808 (2024: £808) owed to the director of the company. This amount is interest free and repayable on demand.