Inverurie Chartered Physiotherapy Clinic Limited

	Page
Company Information	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Page 1

Page 2

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: SC341704

		31 March 2026		31 March 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		40,548		41,292

			40,548		41,292
CURRENT ASSETS
Stocks	5	3,708		1,500
Debtors	6	21,228		6,110
Cash at bank and in hand		18,418		22,498

		43,354		30,108
Creditors: Amounts Falling Due Within One Year	7	(79,916 )		(31,651 )

NET CURRENT ASSETS (LIABILITIES)			(36,562 )		(1,543 )

TOTAL ASSETS LESS CURRENT LIABILITIES			3,986		39,749

Creditors: Amounts Falling Due After More Than One Year	8		(2,629 )		(5,116 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(7,125 )		(2,787 )

NET (LIABILITIES)/ASSETS			(5,768 )		31,846

CAPITAL AND RESERVES
Called up share capital	10		122		122
Capital redemption reserve			38		38
Profit and Loss Account			(5,928 )		31,686

SHAREHOLDERS' FUNDS			(5,768)		31,846

Page 2

Page 3

Inverurie Chartered Physiotherapy Clinic Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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 Profit and Loss Account.

On behalf of the board

C Davidson

Director

21st September 2026

The notes on pages 4 to 6 form part of these financial statements.

Page 3

Page 4

Inverurie Chartered Physiotherapy Clinic Limited

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Inverurie Chartered Physiotherapy Clinic Limited is a private company, limited by shares, incorporated in Scotland, registered number SC341704 . The registered office is Office Unit C Site 5, Tumulus Way, Kintore, Inverurie, AB51 0TG.

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

At 31 March 2026, the company had negative equity of £5,768 including a loan from the directors of £12,704. A portion of the dividend paid during the year is also unlawful due to the lack of distributable reserves.

The directors have agreed they will provide funds to meet the liabilities of the company as and when they fall due and have also agreed to repay the dividend if necessary. In particular, the directors will not seek repayment of any amount due to them until all other creditors have been met. The financial statements have therefore been prepared on a going concern basis.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value

added tax and other sales taxes.

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 the following annual rates in order to write off each asset over its estimated useful life or, if

held under a finance lease, over the lease term, whichever is the shorter:

Leasehold	10 years straight line
Plant & Machinery	25% reducing balance
Fixtures & Fittings	25% reducing balance
Computer Equipment	25% reducing balance

2.5. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under

hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are

depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the

future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

2.6. Stocks and Work in Progress

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

moving items.

Page 4

Page 5

Inverurie Chartered Physiotherapy Clinic Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.7. 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.

3. Average Number of Employees

Average number of employees, including directors, during the period was 15 (2025: 15)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2025	17,272	80,780	9,928	18,584	126,564
Additions	-	306	1,358	10,216	11,880

As at 31 March 2026	17,272	81,086	11,286	28,800	138,444

Depreciation
As at 1 April 2025	13,232	55,684	5,053	11,303	85,272
Provided during the period	993	6,338	1,414	3,879	12,624

As at 31 March 2026	14,225	62,022	6,467	15,182	97,896

Net Book Value
As at 31 March 2026	3,047	19,064	4,819	13,618	40,548

As at 1 April 2025	4,040	25,096	4,875	7,281	41,292

5. Stocks

	31 March 2026	31 March 2025
	£	£
Stock	3,708	1,500

Page 5

Page 6

Inverurie Chartered Physiotherapy Clinic Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Debtors

	31 March 2026	31 March 2025
	£	£
Due within one year
Trade debtors	4,320	6,110
Other debtors	16,908	-

	21,228	6,110

7. Creditors: Amounts Falling Due Within One Year

	31 March 2026	31 March 2025
	£	£
Net obligations under finance lease and hire purchase contracts	2,487	2,241
Trade creditors	9,504	7,789
Other creditors	18,184	(7,123)
Taxation and social security	49,741	28,744

	79,916	31,651

8. Creditors: Amounts Falling Due After More Than One Year

	31 March 2026	31 March 2025
	£	£
Net obligations under finance lease and hire purchase contracts	2,629	5,116

9. Obligations Under Finance Leases and Hire Purchase

	31 March 2026	31 March 2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	2,487	2,241
Later than one year and not later than five years	2,629	5,116

	5,116	7,357

	5,116	7,357

10. Share Capital

	31 March 2026	31 March 2025
	£	£
Allotted, Called up and fully paid	122	122

11. Ultimate Controlling Party

The company's ultimate controlling party is the director's .

Page 6

Directors	C Davidson
	A M Middleton
	R Riungu

Company Number	SC341704

Registered Office	Office Unit C Site 5, Tumulus Way
	Kintore
	Inverurie
	AB51 0TG