Registration number: SC488387

Physiogrange Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 5

Physiogrange Limited

Company Information

Directors

Mrs Gail Lawson Mrs Alison Downie

Registered office

29 Bonaly Crescent Edinburgh EH13 0EN

Accountants

JS Accounting Services Ltd 13-15 Morningside Drive Edinburgh EH10 5LZ

Physiogrange Limited

(Registration number: SC488387)
Balance Sheet as at 30 June 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	366	458
Current assets
Debtors	5	2,018	2,090
Cash at bank and in hand		37,488	38,032
		39,506	40,122
Creditors: Amounts falling due within one year	6	(17,409)	(29,778)
Net current assets		22,097	10,344
Net assets		22,463	10,802
Capital and reserves
Called up share capital		1,000	1,000
Retained earnings		21,463	9,802
Shareholders' funds		22,463	10,802

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 17 September 2026 and signed on its behalf by:
 

......................................... Mrs Alison Downie Director

Physiogrange Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

1	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery etc	20% on reducing balance

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2025 - 4).

Physiogrange Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

3	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 July 2025	38,327	38,327
At 30 June 2026	38,327	38,327
Amortisation
At 1 July 2025	38,327	38,327
At 30 June 2026	38,327	38,327
Carrying amount
At 30 June 2026	-	-

4	Tangible assets

	Plant and machinery £	Total £
Cost or valuation
At 1 July 2025	4,639	4,639
At 30 June 2026	4,639	4,639
Depreciation
At 1 July 2025	4,181	4,181
Charge for the year	92	92
At 30 June 2026	4,273	4,273
Carrying amount
At 30 June 2026	366	366
At 30 June 2025	458	458

5

Debtors

Current	2026 £	2025 £
Trade debtors	2,018	2,090
	2,018	2,090

6

Creditors

Creditors: amounts falling due within one year

Physiogrange Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

	2026 £	2025 £
Due within one year
Trade creditors	-	507
Taxation and social security	11,996	8,914
Accruals and deferred income	2,700	2,100
Other creditors	2,713	18,257
	17,409	29,778