1 February 2025 v2026.41.1 limited_company_frs_102_section_1a_v1_1_4 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP143626492025-02-012026-01-31143626492026-01-31143626492025-01-3114362649core:WithinOneYear2026-01-3114362649core:WithinOneYear2025-01-3114362649core:ShareCapital2026-01-3114362649core:ShareCapital2025-01-3114362649core:RetainedEarningsAccumulatedLosses2026-01-3114362649core:RetainedEarningsAccumulatedLosses2025-01-3114362649bus:Director12025-02-012026-01-3114362649bus:RegisteredOffice2025-02-012026-01-3114362649core:FurnitureFittingsToolsEquipment2025-02-012026-01-3114362649core:OfficeEquipment2025-02-012026-01-31143626492024-02-012025-01-3114362649core:PlantMachinery2025-02-0114362649core:PlantMachinery2025-02-012026-01-3114362649core:PlantMachinery2026-01-3114362649core:PlantMachinery2025-01-311436264912025-02-012026-01-3114362649countries:EnglandWales2025-02-012026-01-3114362649bus:AuditExemptWithAccountantsReport2025-02-012026-01-3114362649bus:PrivateLimitedCompanyLtd2025-02-012026-01-3114362649bus:SmallEntities2025-02-012026-01-3114362649bus:FullAccounts2025-02-012026-01-31
Company registration number:
14362649
Ikigai Osteopathy Ltd
Unaudited Filleted Financial Statements for the year ended
31 January 2026
Ikigai Osteopathy Ltd
Statement of Financial Position
31 January 2026
20262025
Note££
Fixed assets    
Tangible assets 5
6,379
 
7,145
 
Current assets    
Debtors 6
735
 
90
 
Cash at bank and in hand
5,349
 
6,706
 
6,084
 
6,796
 
Creditors: amounts falling due within one year 7
(4,217
)
(1,710
)
Net current assets
1,867
 
5,086
 
Total assets less current liabilities 8,246   12,231  
Provisions for liabilities
(1,212
)
(1,358
)
Net assets
7,034
 
10,873
 
Capital and reserves    
Called up share capital
100
 
100
 
Profit and loss account
6,934
 
10,773
 
Shareholders funds
7,034
 
10,873
 
For the year ending
31 January 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
8 July 2026
, and are signed on behalf of the board by:
Mr G Hopkins
Director
Company registration number:
14362649
Ikigai Osteopathy Ltd
Notes to the Financial Statements
Year ended
31 January 2026

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
67 Commonwealth Drive
,
Crawley
,
RH10 1AE
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and 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 assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, 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.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Fixtures, fittings and equipment
20% straight line
Office equipment
20% straight line

Impairment

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.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

Provisions for liabilities

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

4 Average number of employees

The average number of persons employed by the company during the year was
1
(2025:
1.00
).

5 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 February 2025
10,658
 
Additions
1,537
 
At
31 January 2026
12,195
 
Depreciation  
At
1 February 2025
3,513
 
Charge
2,303
 
At
31 January 2026
5,816
 
Carrying amount  
At
31 January 2026
6,379
 
At 31 January 2025
7,145
 

6 Debtors

20262025
££
Trade debtors
735
 
90
 

7 Creditors: amounts falling due within one year

20262025
££
Taxation and social security
3,915
 
1,423
 
Other creditors
302
 
287
 
4,217
 
1,710
 

8 Director's advances, credit and guarantees

Included in other creditors is £190 (2024 - £175) which is owed to Mr G Hopkins, the director of the company. The Loan is provided on an interest free basis and is repayable on demand.