Company Registration No. 06734607 (England and Wales)
Ocean Physio And Rehab Ltd
Unaudited accounts
for the year ended 31 March 2026
Ocean Physio And Rehab Ltd
Unaudited accounts
Contents
Ocean Physio And Rehab Ltd
Company Information
for the year ended 31 March 2026
Directors
Mr A Larmour
Mr D MacLellan
Company Number
06734607 (England and Wales)
Registered Office
Ocean Physio & Rehab
Unit 1-2
Woodbury Business Park, Woodbury
Exeter
Devon
EX5 1AY
England
Accountants
Brambillow Accounting Ltd
Brookhouse
Cranoe Road
Welham
Leicestershire
LE16 7UH
Ocean Physio And Rehab Ltd
Statement of financial position
as at 31 March 2026
Tangible assets
22,947
8,428
Cash at bank and in hand
97,522
103,765
Creditors: amounts falling due within one year
(69,398)
(59,415)
Net current assets
34,321
47,092
Total assets less current liabilities
57,268
55,520
Creditors: amounts falling due after more than one year
(6,130)
-
Provisions for liabilities
Deferred tax
(1,112)
(1,601)
Called up share capital
300
300
Profit and loss account
49,726
53,619
Shareholders' funds
50,026
53,919
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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 24 September 2026 and were signed on its behalf by
Mr A Larmour
Director
Company Registration No. 06734607
Ocean Physio And Rehab Ltd
Notes to the Accounts
for the year ended 31 March 2026
Ocean Physio And Rehab Ltd is a private company, limited by shares, registered in England and Wales, registration number 06734607. The registered office is Ocean Physio & Rehab, Unit 1-2, Woodbury Business Park, Woodbury, Exeter, Devon, EX5 1AY, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
33% straight line
Fixtures & fittings
25% reducing balance
Computer equipment
33% straight line
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Ocean Physio And Rehab Ltd
Notes to the Accounts
for the year ended 31 March 2026
4
Intangible fixed assets
Goodwill
Other
Total
At 1 April 2025
120,000
6,741
126,741
At 31 March 2026
120,000
6,741
126,741
At 1 April 2025
120,000
6,741
126,741
At 31 March 2026
120,000
6,741
126,741
5
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2025
-
35,024
23,662
58,686
Additions
25,636
836
-
26,472
At 31 March 2026
25,636
35,860
23,662
85,158
At 1 April 2025
-
28,081
22,177
50,258
Charge for the year
8,545
2,419
989
11,953
At 31 March 2026
8,545
30,500
23,166
62,211
At 31 March 2026
17,091
5,360
496
22,947
At 31 March 2025
-
6,943
1,485
8,428
Amounts falling due within one year
7
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
18
-
Trade creditors
15,108
16,449
Taxes and social security
35,454
26,875
Loans from directors
2,950
3,796
Deferred income
9,739
12,295
Ocean Physio And Rehab Ltd
Notes to the Accounts
for the year ended 31 March 2026
8
Creditors: amounts falling due after more than one year
2026
2025
9
Operating lease commitments
2026
2025
At 31 March 2026 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
46,298
46,298
Later than one year and not later than five years
15,433
61,731
10
Transactions with related parties
Included within creditors is an amount of £2,950 (2025: £3,796) which is owed to the Directors by the Company. Interest is not payable on this amount and there is no fixed date for repayment.
11
Average number of employees
During the year the average number of employees was 8 (2025: 6).