Specialist Physiotherapy Clinics Limited Accounts






Specialist Physiotherapy Clinics Limited

	Company No. 05916589
		Information for Filing with The Registrar
		31 December 2025

The Directors present their report and the accounts for the year ended 31 December 2025.

Principal activities
The principal activity of the company during the year under review was the provision of physiotherapy services.




Directors

The Directors who served at any time during the year were as follows:

C.J. Tudor
N.A.M. Tudor








































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

C.J. Tudor
Director
01 September 2026

at	31 December 2025
Company No.		05916589	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		4	119,329	134,141


				119,329	134,141
Current assets
	Stocks		5	2,987	3,082
	Debtors		6	111,287	103,400

	Cash at bank and in hand			93,922	90,316
				208,196	196,798
Creditors: Amount falling due within one year			7	(122,272)	(94,896)
Net current assets				85,924	101,902
Total assets less current liabilities				205,253	236,043
Creditors: Amounts falling due after more than one year			8	(19,022)	(24,588)
Provisions for liabilities
	Deferred taxation			(29,831)	(33,536)

Net assets				156,400	177,919

Capital and reserves
	Called up share capital			50	50



	Profit and loss account		9	156,350	177,869

Total equity				156,400	177,919



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 01 September 2026 and signed on its behalf by:
C.J. Tudor
Director
01 September 2026

for the year ended 31 December 2025

General information

Specialist Physiotherapy Clinics Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 05916589

Its registered office is:

29-30 Elvaston Mews

South Kensington

London

SW7 5HZ

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

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

Leasehold land and buildings

10% Straight Line

Plant and machinery

25% Straight Line

Motor vehicles

18% Reducing Balance

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. 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 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. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. 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.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Leased assets

Leases which do not transfer substantially all the risks and rewards of ownership to the Company are classified as operating leases.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term.

In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Defined contribution pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.

The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	10	10

4	Tangible fixed assets
			Land and buildings	Plant and machinery	Motor vehicles	Total
			£	£	£	£
		Cost or revaluation
		At 1 January 2025	103,945	100,447	62,486	266,878
		Additions	-	13,106	-	13,106



		At 31 December 2025	103,945	113,553	62,486	279,984
		Depreciation
		At 1 January 2025	41,206	84,970	6,561	132,737
		Charge for the year	10,451	7,400	10,067	27,918



		At 31 December 2025	51,657	92,370	16,628	160,655
		Net book values
		At 31 December 2025	52,288	21,183	45,858	119,329
		At 31 December 2024	62,739	15,477	55,925	134,141

5	Stocks
			2025	2024
			£	£


		Finished goods	2,987	3,082
			2,987	3,082

6	Debtors
			2025	2024
			£	£
		Trade debtors	30,931	30,270





		Other debtors	38,235	38,235
		Prepayments and accrued income	42,121	34,895
			111,287	103,400

7	Creditors:
		amounts falling due within one year
			2025	2024
			£	£

		Bank loans and overdrafts	8,224	7,243


		Trade creditors	37,910	33,109

		Taxes and social security	36,547	33,245
		Loans from directors	3,808	1,778
		Other creditors	23,167	1,682
		Accruals and deferred income	12,616	17,839
			122,272	94,896

8	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£

		Bank loans and overdrafts	19,022	24,588






			19,022	24,588

		Liabilities repayable in more than five years after the balance sheet date
		Amount repayable by instalments	-	2,319

			-	2,319

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.