Unity Osteopathy Ltd - Filleted accounts

Unity Osteopathy Ltd
Registered number:		13121457
Statement of Financial Position
as at 31 March 2026

Notes			2026			2025
£				£
Current assets
Debtors	3	-			1,115
Cash at bank and in hand		9,433			6,627
		9,433			7,742

Creditors: amounts falling due within one year	4	(5,390)			(4,858)

Net current assets			4,043			2,884

Net assets			4,043			2,884

Capital and reserves
Called up share capital			1			1
Profit and loss account			4,042			2,883

Shareholder's funds			4,043			2,884

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




S Raynsford
Director
Approved by the board on 30 September 2026

Unity Osteopathy Ltd
Notes to the Accounts
for the period from 1 February 2025 to 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102 Section 1a small entities, the financial reporting standard applicable in the UK and the Republic of Ireland.

	Going concern
	The company ceased trading on 31/03/2026 and the financial statements have been prepared on a basis other than the going concern basis. The basis includes, where applicable, writing the company’s assets down to net realisable value. Provisions have also been made in respect of contracts which have become onerous at the reporting date.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Debtors
	Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price. Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.



2	Employees and directors	2026		2025
Number			Number

	Average number of directors and persons employed by the company	1		1


3	Debtors	2026		2025
£			£

	Trade debtors	-		1,115


4	Creditors: amounts falling due within one year	2026		2025
£			£

	Accruals	2,388		-
	Corporation tax	2,638		3,002
	Other creditors	364		1,856
		5,390		4,858


5	Other information

	Unity Osteopathy Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	32 Northfield Road
	Church Crookham
	Fleet
	GU52 6ED