The Society of Sports Therapists - Accounts to registrar (filleted)

REGISTERED NUMBER: 04508083 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

THE SOCIETY OF SPORTS THERAPISTS

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

6

DIRECTORS:

K F Waldon

Dr C J Holland

T W E Hames

Mrs J Owens

T Cassius

N M Perrem

R M Nattress

G D Pathiraja

SECRETARY:

M A McNerney

REGISTERED OFFICE:

8 Spur Road

Cosham

Portsmouth

Hampshire

PO6 3EB

REGISTERED NUMBER:

04508083 (England and Wales)

ACCOUNTANTS:

D&W (Glasgow) Ltd

16 Royal Terrace

Glasgow

G3 7NY

BANKERS:

HSBC

PO Box 33

9 Queen Square

Wolverhampton

West Midlands

WV1 1TE

FIXED ASSETS

Tangible assets

4

10,594

9,627

CURRENT ASSETS

Debtors

156,286

122,520

Investments

362,569

-

Cash at bank and in hand

438,756

760,311

957,611

882,831

CREDITORS

Amounts falling due within one year

65,698

86,030

NET CURRENT ASSETS

891,913

796,801

TOTAL ASSETS LESS CURRENT
LIABILITIES

902,507

806,428

PROVISIONS FOR LIABILITIES

5

2,002

1,928

NET ASSETS

900,505

804,500

RESERVES

Income and expenditure account

6

900,505

804,500

900,505

804,500

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 August 2026 and were signed on its behalf by:

Dr C J Holland - Director

1.	STATUTORY INFORMATION

The Society of Sports Therapists is a private company, limited by guarantee , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Equipment

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

30,283

Additions

4,500

At 31 December 2025

34,783

DEPRECIATION

At 1 January 2025

20,656

Charge for year

3,533

At 31 December 2025

24,189

NET BOOK VALUE

At 31 December 2025

10,594

At 31 December 2024

9,627

5.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

Deferred tax

2,002

1,928

Deferred

tax

£

Balance at 1 January 2025

1,928

Charge to Income Statement during year

74

Balance at 31 December 2025

2,002

6.

RESERVES

Income

and

expenditure

account

£

At 1 January 2025

804,500

Surplus for the year

96,005

At 31 December 2025

900,505

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Society of Sports Therapists for the year ended 31 December 2025 which comprise the Abridged Income Statement, Other Comprehensive Income, Abridged Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the Board of Directors of The Society of Sports Therapists, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of The Society of Sports Therapists and state those matters that we have agreed to state to the Board of Directors of The Society of Sports Therapists, as a body, in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that The Society of Sports Therapists has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of The Society of Sports Therapists. You consider that The Society of Sports Therapists is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of The Society of Sports Therapists. 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 statutory financial statements.

D&W (Glasgow) Ltd

16 Royal Terrace

Glasgow

G3 7NY

6 August 2026