REGISTERED NUMBER: 04661288 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Home Physiotherapy Service Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs J M Jillings

M J C Jillings

SECRETARY:

Mrs L E Upton

REGISTERED OFFICE:

7 Sheffield Close

Pangbourne

Reading

Berkshire

RG8 7GD

REGISTERED NUMBER:

04661288 (England and Wales)

ACCOUNTANTS:

Webb Teasdale Accountancy Ltd

Boston House

Grove Business Park

Downsview Road

Wantage

Oxfordshire

OX12 9FF

FIXED ASSETS

Intangible assets

4

3,000

6,000

Tangible assets

5

11,182

9,553

14,182

15,553

CURRENT ASSETS

Debtors

6

7,243

13,951

Cash at bank

21,476

33,284

28,719

47,235

CREDITORS

Amounts falling due within one year

7

27,432

43,405

NET CURRENT ASSETS

1,287

3,830

TOTAL ASSETS LESS CURRENT LIABILITIES

15,469

19,383

PROVISIONS FOR LIABILITIES

2,125

1,815

NET ASSETS

13,344

17,568

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

13,342

17,566

SHAREHOLDERS' FUNDS

13,344

17,568

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 10 October 2026 and were signed on its behalf by:

Mrs J M Jillings - Director

1.	STATUTORY INFORMATION

Home Physiotherapy Service Ltd 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill is recognised on the balance sheet in conjunction to the incorporation of the business.

As stipulated by FRS102, unless goodwill can be measured reliably it will be amortised over no more than 10 years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Improvements to property

-

5% on cost

Medical equipment

-

25% straight line

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

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 1 (2025 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

30,000

AMORTISATION

At 1 April 2025

24,000

Charge for year

3,000

At 31 March 2026

27,000

NET BOOK VALUE

At 31 March 2026

3,000

At 31 March 2025

6,000

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Medical

and

Computer

property

equipment

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

14,936

919

13,071

7,570

36,496

Additions

-

-

1,082

3,284

4,366

At 31 March 2026

14,936

919

14,153

10,854

40,862

DEPRECIATION

At 1 April 2025

8,954

919

11,420

5,650

26,943

Charge for year

747

-

685

1,305

2,737

At 31 March 2026

9,701

919

12,105

6,955

29,680

NET BOOK VALUE

At 31 March 2026

5,235

-

2,048

3,899

11,182

At 31 March 2025

5,982

-

1,651

1,920

9,553

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

252

11,869

Other debtors

6,991

2,082

7,243

13,951

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

2,756

3,147

Taxation and social security

460

2,754

Other creditors

24,216

37,504

27,432

43,405

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Directors loans are repayable on demand, and are interest free up to a limit of £10000 above which interest will be charged at the HMRC specified rate.

As at 31st March 2026 the Company owed the Director £22,955.60