Registrar

Registration number: 05787489

Lane Physiotherapy Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 9

Lane Physiotherapy Limited

Company Information

Directors

R L Alliston W Alliston

Company secretary

B E Day

Registered office

3 Warners Mill Silks Way Braintree Essex CM7 3GB

Bankers

Virgin Money The Team at Virgin Money Sunderland SR43 4JB

Accountants

Lambert Chapman LLP Chartered Accountants3 Warners Mill Silks Way Braintree Essex CM7 3GB

Lane Physiotherapy Limited

(Registration number: 05787489)
Balance Sheet as at 30 April 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	428,114	439,366
Investments	6	100	-
		428,214	439,366
Current assets
Stocks	7	1,500	1,500
Debtors	8	60,126	94,446
Cash at bank and in hand		115,302	125,929
		176,928	221,875
Creditors: Amounts falling due within one year	9	(11,495)	(44,112)
Net current assets		165,433	177,763
Total assets less current liabilities		593,647	617,129
Provisions for liabilities		(11,382)	(10,854)
Net assets		582,265	606,275
Capital and reserves
Called up share capital	10	100	100
Retained earnings		582,165	606,175
Shareholders' funds		582,265	606,275

For the financial year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 18 October 2026 and signed on its behalf by:
 

R L Alliston
Director

Lane Physiotherapy Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is: 3 Warners Mill, Silks Way, Braintree, Essex, CM7 3GB, United Kingdom.

These financial statements were authorised for issue by the Board on 18 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.

These financial statements are presented in Sterling (£), which is the company's functional currency.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of physiotherapy services in the ordinary course of the company’s activities. These services are exempt from VAT.

The company recognises revenue when:
- The amount of revenue can be reliably measured;
- It is probable that future economic benefits will flow to the entity;
- And specific criteria have been met for each of the company's activities.

Other grants

Grants are recognised when the company has an entitlement to the funds and conditions linked to the grants have been met.

Tax

Current Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred income tax is recognised on material temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation.

Lane Physiotherapy Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Depreciation

Depreciation is charged so as to write off the cost or valuation of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% Reducing balance method
Fixtures and fittings	25% Reducing balance method & 15% Straight line method
Office equipment	25% Straight line method
Land and Buildings	2% & 10% Straight line method
Leasehold improvements	10% Straight line method

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

All Goodwill has been fully amortised in the financial statements.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Lane Physiotherapy Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 18 (2025 - 17).

Lane Physiotherapy Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 May 2025	58,000	58,000
At 30 April 2026	58,000	58,000
Amortisation
At 1 May 2025	58,000	58,000
At 30 April 2026	58,000	58,000
Carrying amount
At 30 April 2026	-	-

5	Tangible assets

	Land and buildings £	Fixtures and fittings  £	Office equipment  £	Plant and machinery £	Total £
Cost or valuation
At 1 May 2025	531,525	43,733	63,458	37,482	676,198
Additions	-	-	7,423	8,487	15,910
At 30 April 2026	531,525	43,733	70,881	45,969	692,108
Depreciation
At 1 May 2025	135,574	30,312	56,486	14,460	236,832
Charge for the year	13,365	2,410	4,320	7,067	27,162
At 30 April 2026	148,939	32,722	60,806	21,527	263,994
Carrying amount
At 30 April 2026	382,586	11,011	10,075	24,442	428,114
At 30 April 2025	395,951	13,421	6,972	23,022	439,366

Included within the net book value of land and buildings above is £381,726 (2025 - £393,368) in respect of freehold land and buildings and £861 (2025 - £2,584) in respect of short leasehold land and buildings.
 

6	Investments

	2026 £	2025 £
Investments in subsidiaries	100	-

Lane Physiotherapy Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026