REGISTERED NUMBER: SC788194 (Scotland)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Back To Basics Physio Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs L A O'Neill

REGISTERED OFFICE:

44 Broomhouse Crescent

Uddingston

Glasgow

G71 7RE

REGISTERED NUMBER:

SC788194 (Scotland)

ACCOUNTANTS:

Clements

Chartered Accountants

39 St Vincent Place

Glasgow

G1 2ER

FIXED ASSETS

Tangible assets

4

2,967

3,542

CURRENT ASSETS

Debtors

5

1,686

1,327

Cash at bank

7,239

5,616

8,925

6,943

CREDITORS

Amounts falling due within one year

6

6,128

8,210

NET CURRENT ASSETS/(LIABILITIES)

2,797

(1,267

)

TOTAL ASSETS LESS CURRENT LIABILITIES

5,764

2,275

PROVISIONS FOR LIABILITIES

540

644

NET ASSETS

5,224

1,631

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

5,124

1,531

SHAREHOLDERS' FUNDS

5,224

1,631

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 Income Statement has not been delivered.

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

Mrs L A O'Neill - Director

1.	STATUTORY INFORMATION

Back To Basics Physio Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

The turnover shown in the profit and loss account represents revenue recognised by the company in respect of physiotherapy services supplied during the period. Revenue is recognised when the company has the right to receive it.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost and 15% on reducing balance

Financial instruments

The company only has basic financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Taxation

Taxation for the year comprises current and deferred tax.

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 all 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. 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.

Leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. £10,800 (2024 - £9,900).

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

and 30 November 2025

4,208

DEPRECIATION

At 1 December 2024

666

Charge for year

575

At 30 November 2025

1,241

NET BOOK VALUE

At 30 November 2025

2,967

At 30 November 2024

3,542

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

786

427

Other debtors

900

900

1,686

1,327

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

1,236

-

Taxation and social security

3,752

106

Other creditors

1,140

8,104

6,128

8,210

Included in other creditors is the director's loan which is unsecured, interest free and repayable on demand.

7.	RELATED PARTY DISCLOSURES

During the year, total dividends of £11,447 (2024 - £1,000) were paid to the director .