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REGISTERED NUMBER: SC727968 (Scotland)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 30 MARCH 2022 TO 31 MARCH 2023

FOR

DJL CHIRO LIMITED

DJL CHIRO LIMITED (REGISTERED NUMBER: SC727968)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 30 MARCH 2022 TO 31 MARCH 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


DJL CHIRO LIMITED

COMPANY INFORMATION
FOR THE PERIOD 30 MARCH 2022 TO 31 MARCH 2023







DIRECTOR: Daniel Jesse Langman





REGISTERED OFFICE: Flat 7
57 Marchmont Road
Edinburgh
EH9 1HT





REGISTERED NUMBER: SC727968 (Scotland)





ACCOUNTANTS: William Duncan (UK) Limited
Chartered Accountants
4d Auchingramont Road
Hamilton
ML3 6JT

DJL CHIRO LIMITED (REGISTERED NUMBER: SC727968)

BALANCE SHEET
31 MARCH 2023

Notes £    £   
FIXED ASSETS
Intangible assets 4 9,000

CURRENT ASSETS
Cash at bank 12,101

CREDITORS
Amounts falling due within one year 5 20,993
NET CURRENT LIABILITIES (8,892 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

108

CAPITAL AND RESERVES
Called up share capital 1
Retained earnings 107
108

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 15 September 2023 and were signed by:





Daniel Jesse Langman - Director


DJL CHIRO LIMITED (REGISTERED NUMBER: SC727968)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 30 MARCH 2022 TO 31 MARCH 2023


1. STATUTORY INFORMATION

DJL Chiro Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Rendering of services
Turnover from the rendering of services, namely the provision of chiropractic services, is recognised by reference to the stage of completion of the service at the statement of financial position date.

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.

Financial instruments
Basic financial instruments are recognised as follows:

(i) Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method less any impairment.

(ii) Cash and cash equivalents
Cash and cash equivalents include cash at bank and in hand.

Cash and cash equivalents are shown net of bank overdrafts, which are included as current borrowings in liabilities on the statement of financial position.

(iii) Creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Provision for liabilities
The company recognises a provision for annual leave accrued by employees as a result of services rendered in the current period, and which employees are entitled to carry forward and use within the next 12 months. The provision is measured at the salary cost payable for the period of absence.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

DJL CHIRO LIMITED (REGISTERED NUMBER: SC727968)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 30 MARCH 2022 TO 31 MARCH 2023


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
Additions 10,000
At 31 March 2023 10,000
AMORTISATION
Charge for period 1,000
At 31 March 2023 1,000
NET BOOK VALUE
At 31 March 2023 9,000

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Corporation tax 4,306
PAYE and NIC 34
Director's loan 15,633
Accrued charges 1,020
20,993

6. RELATED PARTY DISCLOSURES

During the year, the company received an interest free loan from the director amounting to £15,633