Dyffryn Physio Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04806691

Dyffryn Physio Limited

Filleted Unaudited Financial Statements

31 March 2026

Dyffryn Physio Limited

Statement of Financial Position

31 March 2026

	2026	2025
Note	£	£

Fixed assets

Tangible assets	5	36,166	1,406

Current assets

Debtors	6	3,510	6,627
Cash at bank and in hand		14,092	16,648
		--------	--------
		17,602	23,275

Creditors: amounts falling due within one year	7	10,306	7,926
		--------	--------
Net current assets		7,296	15,349
		--------	--------
Total assets less current liabilities		43,462	16,755

Creditors: amounts falling due after more than one year	8	28,974	10,709
		--------	--------
Net assets		14,488	6,046
		--------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	14,388	5,946
	--------	-------
Shareholders funds	14,488	6,046
	--------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Dyffryn Physio Limited

Statement of Financial Position (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 23 September 2026 , and are signed on behalf of the board by:

Mr D G Llywelyn
Director

Company registration number: 04806691

Dyffryn Physio Limited

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Y Winllan, Rhewl, Ruthin, LL15 2UD.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	-	Fully depreciated
Motor vehicles	-	20% straight line
Equipment	-	20% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2025: 2 ).

5. Tangible assets

	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 April 2025	2,345	–	1,758	4,103
Additions	–	42,600	1,290	43,890
	-------	--------	-------	--------
At 31 March 2026	2,345	42,600	3,048	47,993
	-------	--------	-------	--------
Depreciation
At 1 April 2025	2,345	–	352	2,697
Charge for the year	–	8,520	610	9,130
	-------	--------	-------	--------
At 31 March 2026	2,345	8,520	962	11,827
	-------	--------	-------	--------
Carrying amount
At 31 March 2026	–	34,080	2,086	36,166
	-------	--------	-------	--------
At 31 March 2025	–	–	1,406	1,406
	-------	--------	-------	--------

6. Debtors

	2026	2025
	£	£
Trade debtors	3,510	6,492
Other debtors	–	135
	-------	-------
	3,510	6,627
	-------	-------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	–	2,265
Corporation tax	2,143	4,252
Social security and other taxes	–	195
Other creditors	8,163	1,214
	--------	-------
	10,306	7,926
	--------	-------

8. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Other creditors	28,974	10,709
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