Rugby Osteopathic Centre Limited

	Page
Accountants' Report	1
Statement of Financial Position	2—3
Notes to the Financial Statements	4—5

Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Rugby Osteopathic Centre Limited for the year ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Rugby Osteopathic Centre Limited for the year ended 31 December 2025 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of Rugby Osteopathic Centre Limited , as a body, in accordance with the terms of our engagement letter dated 27 July 2021. Our work has been undertaken solely to prepare for your approval the accounts of Rugby Osteopathic Centre Limited and state those matters that we have agreed to state to the directors of Rugby Osteopathic Centre Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rugby Osteopathic Centre Limited and its directors, as a body, for our work or for this report.

It is your duty to ensure that Rugby Osteopathic Centre Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Rugby Osteopathic Centre Limited . You consider that Rugby Osteopathic Centre Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Rugby Osteopathic Centre Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

9 September 2026

Cooper Adams Ltd

Chartered Accountants

12 Payton Street

Stratford upon Avon

Warwickshire

CV37 6UA

Page 1

Page 2

Rugby Osteopathic Centre Limited

Statement of Financial Position

As At 31 December 2025

Statement of Financial Position

Registered number: 05624195

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible assets	4		-		4,000
Tangible assets	5		4,044		5,155

			4,044		9,155
CURRENT ASSETS
Stocks		390		620
Debtors		9,776		10,137
Cash at bank and in hand		34,886		51,265

		45,052		62,022
Creditors: Amounts Falling Due Within One Year		(25,173 )		(25,345 )

NET CURRENT ASSETS (LIABILITIES)			19,879		36,677

TOTAL ASSETS LESS CURRENT LIABILITIES			23,923		45,832

NET ASSETS			23,923		45,832

CAPITAL AND RESERVES
Called up share capital	6		2		2
Income Statement			23,921		45,830

SHAREHOLDERS' FUNDS			23,923		45,832

Page 2

Page 3

Rugby Osteopathic Centre Limited

Statement of Financial Position (continued)

As At 31 December 2025

For the year ending 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 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 Income Statement.

On behalf of the board

Mrs Stephanie Moyse

Director

9 September 2026

The notes on pages 4 to 5 form part of these financial statements.

Page 3

Page 4

Rugby Osteopathic Centre Limited

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

Rugby Osteopathic Centre Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05624195 . The registered office is 12 Payton Street, Stratford upon Avon, Warwickshire, CV37 6UA.

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. Turnover

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

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of 20 years.

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:

Plant & machinery	15% reducing balance
Fixtures & fittings	25% reducing balance
Computer equipment	33% reducing balance

2.5. Financial Instruments

The company’s financial instruments comprise basic financial assets and liabilities, including cash at bank, debtor balances and creditor balances. These are initially recognised at transaction price and subsequently measured at amortised cost. The company does not hold or issue any complex financial instruments.

2.6. Taxation

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the income statement 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 10 (2024: 8)

Page 4

Page 5

Rugby Osteopathic Centre Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Intangible assets

	Goodwill
	£
Cost
As at 1 January 2025	80,000

As at 31 December 2025	80,000

Amortisation
As at 1 January 2025	76,000
Provided during the period	4,000

As at 31 December 2025	80,000

Net Book Value
As at 31 December 2025	-

As at 1 January 2025	4,000

5. Tangible assets

	Plant & machinery	Fixtures & fittings	Computer equipment	Total
	£	£	£	£
Cost
As at 1 January 2025	4,678	2,815	1,961	9,454

As at 31 December 2025	4,678	2,815	1,961	9,454

Depreciation
As at 1 January 2025	1,893	1,686	720	4,299
Provided during the period	418	283	410	1,111

As at 31 December 2025	2,311	1,969	1,130	5,410

Net Book Value
As at 31 December 2025	2,367	846	831	4,044

As at 1 January 2025	2,785	1,129	1,241	5,155

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

Page 5