SBC PHYSIO LTD


Directors	BERGER-COLLINS, Sharon
	COLLINS, Sean


Registered Number	10980007 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		3,148		1,700
			3,148		1,700
Current assets
Debtors	4	19,485		16,606
Cash at bank and on hand		49,811		14,901
		69,296		31,507
Creditors amounts falling due within one year	5	(45,789)		(33,171)
Net current assets (liabilities)			23,507		(1,664)
Total assets less current liabilities			26,655		36
Net assets			26,655		36
Capital and reserves
Called up share capital			22		22
Profit and loss account			26,633		14
Shareholders' funds			26,655		36

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 11 August 2026, and are signed on its behalf by:

BERGER-COLLINS, Sharon
Director
Registered Company No. 10980007

SBC PHYSIO LTD

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Revenue from rendering of services
	Revenue 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Office Equipment	4

2.	Average number of employees


		2026		2025
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 April 25	6,375	6,375
Additions	2,635	2,635
At 31 March 26	9,010	9,010
Depreciation and impairment
At 01 April 25	4,675	4,675
Charge for year	1,187	1,187
At 31 March 26	5,862	5,862
Net book value
At 31 March 26	3,148	3,148
At 31 March 25	1,700	1,700

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	8,260	6,986
Prepayments and accrued income	11,225	9,620
Total	19,485	16,606

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Other creditors	45,220	27,684
Accrued liabilities and deferred income	569	5,487
Total	45,789	33,171


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.