COCKERMOUTH PHYSIOTHERAPY LTD - Filleted accounts

COCKERMOUTH PHYSIOTHERAPY LTD
Registered number:		05398284
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		95,081			98,213
			95,081			98,213

Current assets
Debtors	4	875			936
Cash at bank and in hand		10,525			14,363
		11,400			15,299

Creditors: amounts falling due within one year	5	(40,762)			(19,551)

Net current liabilities			(29,362)			(4,252)

Total assets less current liabilities			65,719			93,961

Provisions for liabilities			(2,116)			(2,250)

Net assets			63,603			91,711

Capital and reserves
Called up share capital			100			100
Profit and loss account			63,503			91,611

Shareholders' funds			63,603			91,711

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mrs. Elizabeth Diane Bowen
Director
Approved by the board on 25 November 2025

COCKERMOUTH PHYSIOTHERAPY LTD
Notes to the Accounts
for the year ended 31 March 2025

1	Accounting policies

	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).

	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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
	Freehold buildings and integral features			over 50 years
	Fixtures, fittings, tools and equipment			over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

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

2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					3		3

3	Tangible fixed assets
		Land and buildings		Integral features		Equipment, fixtures and fittings		Total
£			£		£		£
	Cost
	At 1 April 2024	121,296		13,476		23,882		158,654
	At 31 March 2025	121,296		13,476		23,882		158,654

	Depreciation
	At 1 April 2024	34,924		2,965		22,552		60,441
	Charge for the year	2,426		269		437		3,132
	At 31 March 2025	37,350		3,234		22,989		63,573

	Net book value
	At 31 March 2025	83,946		10,242		893		95,081
	At 31 March 2024	86,372		10,511		1,330		98,213

4	Debtors					2025		2024
£							£

	Prepayments					60		71
	Accrued income					815		865
						875		936

5	Creditors: amounts falling due within one year					2025		2024
£							£

	Mrs. Elizabeth Diane Bowen					30,990		10,468
	Corporation tax					3,141		3,415
	Trade creditors					72		77
	Accruals					6,559		5,591
						40,762		19,551

6	Ultimate controlling party and related party transactions
	The company was under the control of Mrs. Elizabeth Diane Bowen throughout the current and previous period.
	No transactions with related parties were undertaken such as are required to be disclosed under the Financial Reporting Standard for Smaller Entities (effective April 2008), except for those disclosed below.
	Mr. Ben Jonathon Hunter is the director's son and Ms. Katie Fay Hunter is the director's daughter.

						2025		2024
£							£
	Equity dividends paid to Mrs. Elizabeth Diane Bowen					37,500		1,000
	Balance owing (to) / from Mrs. Elizabeth Diane Bowen					(30,990)		(10,468)
	Equity dividends paid to Ms. Katie Fay Hunter					500		1,000
	Equity dividends paid to Mr. Ben Jonathon Hunter					500		1,000

	Interest at 2.25% per annum is charged on balances over £10,000 owed to the company.

22	Other information
	COCKERMOUTH PHYSIOTHERAPY LTD is a private company limited by shares and incorporated in England. Its registered office is:
	Lorton Street Clinic
	Lorton Street
	Cockermouth
	Cumbria
	CA13 9RH