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Registered number: 05845115
Brough Physical Therapy Clinic Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Harris Lacey and Swain
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05845115
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 39,831 40,027
39,831 40,027
CURRENT ASSETS
Cash at bank and in hand 1,712 9,112
1,712 9,112
Creditors: Amounts Falling Due Within One Year 5 (9,969 ) (10,062 )
NET CURRENT ASSETS (LIABILITIES) (8,257 ) (950 )
TOTAL ASSETS LESS CURRENT LIABILITIES 31,574 39,077
Creditors: Amounts Falling Due After More Than One Year 6 - (2,100 )
NET ASSETS 31,574 36,977
CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Profit and Loss Account 30,574 35,977
SHAREHOLDERS' FUNDS 31,574 36,977
Page 1
Page 2
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
Mr SEAN PETERSON
Director
23/09/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Brough Physical Therapy Clinic Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05845115 . The registered office is 20 Skillings Lane, Brough, East Yorkshire, HU15 1BQ.
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. Significant judgements and estimations
Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Although these estimates are based on the Directors’ best knowledge of the amount, events or actions, actual results ultimately differ from these estimates. The Directors do not consider there to be any material estimates and judgements.
2.3. Turnover
Turnover comprises the value of physiotherapy services supplied during the year. Revenue is recognised on completion of the treatment session, when the right to consideration arises. Outstanding amounts at the reporting date are included within debtors.
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:
Freehold Not depreciated
Plant & Machinery 20% reducing balance
Motor Vehicles Not depreciated
Fixtures & Fittings 20% reducing balance
Computer Equipment 25% on cost
2.5. Financial Instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments, including trade and other debtors and creditors are initially recognised at transaction value and subsequently measure at their settlement value.
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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 January 2025 22,547 11,335 17,000 782
As at 31 December 2025 22,547 11,335 17,000 782
Depreciation
As at 1 January 2025 - 10,521 354 762
Provided during the period - 176 - 20
As at 31 December 2025 - 10,697 354 782
Net Book Value
As at 31 December 2025 22,547 638 16,646 -
As at 1 January 2025 22,547 814 16,646 20
Computer Equipment Total
£ £
Cost
As at 1 January 2025 1,751 53,415
As at 31 December 2025 1,751 53,415
Depreciation
As at 1 January 2025 1,751 13,388
Provided during the period - 196
As at 31 December 2025 1,751 13,584
Net Book Value
As at 31 December 2025 - 39,831
As at 1 January 2025 - 40,027
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 2,100 2,800
Other creditors 1,789 1,498
Taxation and social security 6,080 5,764
9,969 10,062
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6. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 2,100
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
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