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Registered number: 14250947
Clacton Osteopathy & Physiotherapy Clinic Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2026
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 14250947
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 16,200 18,900
Tangible Assets 5 115,949 116,266
132,149 135,166
CURRENT ASSETS
Debtors 6 6,409 2,377
Cash at bank and in hand 2,927 8,724
9,336 11,101
Creditors: Amounts Falling Due Within One Year 7 (65,566 ) (73,618 )
NET CURRENT ASSETS (LIABILITIES) (56,230 ) (62,517 )
TOTAL ASSETS LESS CURRENT LIABILITIES 75,919 72,649
Creditors: Amounts Falling Due After More Than One Year 8 (72,185 ) (72,622 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (180 ) (240 )
NET ASSETS/(LIABILITIES) 3,554 (213 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Income Statement 3,553 (214 )
SHAREHOLDERS' FUNDS 3,554 (213)
Page 1
Page 2
For the year ending 31 July 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr James Acres
Director
20th October 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Clacton Osteopathy & Physiotherapy Clinic Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14250947 . The registered office is Chalice House, Bromley Road, Elmstead, Colchester, Essex, CO7 7BY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of 10 years.
2.5. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are amortised to income statement over its estimated economic life of 10 years.
2.6. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold Not depreciated
Fixtures & Fittings 25% Reducing balance
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2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 2)
1 2
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 August 2025 13,500 13,500 27,000
As at 31 July 2026 13,500 13,500 27,000
Amortisation
As at 1 August 2025 4,050 4,050 8,100
Provided during the period 1,350 1,350 2,700
As at 31 July 2026 5,400 5,400 10,800
...CONTINUED
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Net Book Value
As at 31 July 2026 8,100 8,100 16,200
As at 1 August 2025 9,450 9,450 18,900
5. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 August 2025 115,000 3,000 118,000
As at 31 July 2026 115,000 3,000 118,000
Depreciation
As at 1 August 2025 - 1,734 1,734
Provided during the period - 317 317
As at 31 July 2026 - 2,051 2,051
Net Book Value
As at 31 July 2026 115,000 949 115,949
As at 1 August 2025 115,000 1,266 116,266
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 935 802
Other debtors 5,474 1,575
6,409 2,377
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Bank loans and overdrafts 4,553 9,937
Corporation tax 6,938 4,594
Other creditors 49 176
Accruals and deferred income 600 -
Director's loan account 53,426 58,911
65,566 73,618
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8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 72,185 72,622
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1 1
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