REGISTERED NUMBER: 09194419 (England and Wales)

Truro Physiotherapy Limited

Unaudited Financial Statements

for the Year Ended 31st August 2026

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

R J D'Souza

Mrs A T M L D'Souza

REGISTERED OFFICE:

48 Arwenack Street

Falmouth

Cornwall

TR11 3JH

REGISTERED NUMBER:

09194419 (England and Wales)

ACCOUNTANTS:

Hodgsons

Chartered Accountants

48 Arwenack Street

Falmouth

Cornwall

TR11 3JH

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,141

1,672

1,141

1,672

CURRENT ASSETS

Stocks

200

200

Debtors

6

989

555

Cash at bank

49,915

31,558

51,104

32,313

CREDITORS

Amounts falling due within one year

7

19,069

20,963

NET CURRENT ASSETS

32,035

11,350

TOTAL ASSETS LESS CURRENT LIABILITIES

33,176

13,022

PROVISIONS FOR LIABILITIES

217

318

NET ASSETS

32,959

12,704

CAPITAL AND RESERVES

Called up share capital

20

20

Retained earnings

32,939

12,684

SHAREHOLDERS' FUNDS

32,959

12,704

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2026 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 profit or loss 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.

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 5th October 2026 and were signed on its behalf by:

R J D'Souza - Director

1.	STATUTORY INFORMATION

Truro Physiotherapy Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover represents net invoiced sales of services excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the aquisition of a business in 2014, was being amortised evenly over five years and now has a carrying value of nil.

Tangible fixed assets

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

Fixtures and fittings

-

20% on cost

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 2 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st September 2025

and 31st August 2026

23,500

AMORTISATION

At 1st September 2025

and 31st August 2026

23,500

NET BOOK VALUE

At 31st August 2026

-

At 31st August 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1st September 2025

and 31st August 2026

1,408

2,145

3,553

DEPRECIATION

At 1st September 2025

507

1,374

1,881

Charge for year

216

315

531

At 31st August 2026

723

1,689

2,412

NET BOOK VALUE

At 31st August 2026

685

456

1,141

At 31st August 2025

901

771

1,672

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

312

-

Other debtors

677

555

989

555

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Tax

9,471

9,574

Social security and other taxes

419

419

Other creditors

-

1,360

Directors' current accounts

7,098

7,623

Accrued expenses

2,081

1,987

19,069

20,963