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Registered number: 10822307
The Home Physio Company Limited
Unaudited Financial Statements
For The Year Ended 30 June 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10822307
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,559 1,527
1,559 1,527
CURRENT ASSETS
Debtors 5 2,155 1,350
Cash at bank and in hand 18,673 16,158
20,828 17,508
Creditors: Amounts Falling Due Within One Year 6 (7,321 ) (7,830 )
NET CURRENT ASSETS (LIABILITIES) 13,507 9,678
TOTAL ASSETS LESS CURRENT LIABILITIES 15,066 11,205
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (390 ) -
NET ASSETS 14,676 11,205
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 14,576 11,105
SHAREHOLDERS' FUNDS 14,676 11,205
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For the year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Ms S Gluck
Director
07/09/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
The Home Physio Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10822307 . The registered office is 3 The Vines, Colwinston, Nr Cowbridge, Vale Of Glamorgan, CF71 7NB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The director has considered the company’s financial position, anticipated trading performance and available financial resources. The director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.
Accordingly, the financial statements have been prepared on the going concern basis.
2.3. Turnover
Turnover represents amounts receivable for the provision of physiotherapy and related services, net of discounts where applicable.
Rendering of services
Turnover from physiotherapy treatments and other services is recognised when the service has been provided to the client. Where services are provided over a number of sessions or under an ongoing arrangement, revenue is recognised as the services are performed.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% straight line
Computer Equipment 20% straight line
2.5. Financial Instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities, such as trade and other debtors, cash at bank, trade and other creditors.
Basic financial assets and liabilities are initially measured at transaction price, unless the arrangement constitutes a financing transaction. Where an arrangement constitutes a financing transaction, the financial asset or liability is measured at the present value of the future payments, discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are subsequently measured at amortised cost using the effective interest method.
Financial assets are derecognised when the contractual rights to the cash flows from the asset expire or are settled, or when substantially all of the risks and rewards of ownership are transferred to another party. Financial liabilities are derecognised when the obligation specified in the contract is discharged, cancelled or expires.
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2.6. 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 statement of comprehensive income 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 timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing 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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company makes contributions to a defined contribution pension scheme on behalf of the director. Contributions are charged to profit or loss as they become payable.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 July 2025 150 3,287 3,437
Additions - 818 818
Disposals - (679 ) (679 )
As at 30 June 2026 150 3,426 3,576
...CONTINUED
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Depreciation
As at 1 July 2025 150 1,760 1,910
Provided during the period - 662 662
Disposals - (555 ) (555 )
As at 30 June 2026 150 1,867 2,017
Net Book Value
As at 30 June 2026 - 1,559 1,559
As at 1 July 2025 - 1,527 1,527
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 2,155 1,350
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other creditors 1,262 1,367
Taxation and social security 6,059 6,463
7,321 7,830
7. Deferred Taxation
The provision for deferred tax is made up as follows:
2026 2025
£ £
Accelerated capital allowances 390 -
8. Share Capital
2026 2025
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1 each 100 100
9. Ultimate Controlling Party
The ultimate controlling party is Ms S Gluck, by virtue of her ownership of the entire issued share capital of the company.
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