REGISTERED NUMBER: SC566768 (Scotland)

Financial Statements for the Year Ended 31 May 2026

for

Neuro Physio Scotland Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K H Thoms

C A G Thoms

REGISTERED OFFICE:

C/o Brett Nicholls Associates

Herbert House

24 Herbert Street

Glasgow

G20 6NB

REGISTERED NUMBER:

SC566768 (Scotland)

ACCOUNTANTS:

David Nicholls FCCA

Brett Nicholls Associates

Herbert House

24 Herbert Street

Glasgow

G20 6NB

FIXED ASSETS

Intangible assets

4

23,333

43,333

Tangible assets

5

9,692

9,579

33,025

52,912

CURRENT ASSETS

Stocks

2,000

2,400

Debtors

6

54,671

44,194

Cash at bank

569,919

508,428

626,590

555,022

CREDITORS

Amounts falling due within one year

7

186,611

249,865

NET CURRENT ASSETS

439,979

305,157

TOTAL ASSETS LESS CURRENT LIABILITIES

473,004

358,069

PROVISIONS FOR LIABILITIES

1,830

2,395

NET ASSETS

471,174

355,674

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

471,074

355,574

471,174

355,674

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 31 August 2026 and were signed on its behalf by:

K H Thoms - Director

1.	STATUTORY INFORMATION

Neuro Physio Scotland Limited 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

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

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 18 (2025 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 June 2025

and 31 May 2026

200,000

AMORTISATION

At 1 June 2025

156,667

Charge for year

20,000

At 31 May 2026

176,667

NET BOOK VALUE

At 31 May 2026

23,333

At 31 May 2025

43,333

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2025

49,480

Additions

4,840

At 31 May 2026

54,320

DEPRECIATION

At 1 June 2025

39,901

Charge for year

4,727

At 31 May 2026

44,628

NET BOOK VALUE

At 31 May 2026

9,692

At 31 May 2025

9,579

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

36,784

35,255

Other debtors

17,887

8,939

54,671

44,194

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

2,958

6,934

Taxation and social security

54,288

62,843

Other creditors

129,365

180,088

186,611

249,865