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REGISTERED NUMBER: 07722747 (England and Wales)










Cessation Financial Statements

for the Year Ended 31 March 2023

for

IMAC Consulting Limited

IMAC Consulting Limited (Registered number: 07722747)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

IMAC Consulting Limited

Company Information
for the Year Ended 31 March 2023







DIRECTOR: G MacMillan





REGISTERED OFFICE: Berkeley House
Hunts Rise
South Marston Industrial Estate
Swinon
Wiltshire
SN3 4TG





REGISTERED NUMBER: 07722747 (England and Wales)






IMAC Consulting Limited (Registered number: 07722747)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 113,264
Investments 5 4 -
4 113,264

CURRENT ASSETS
Debtors 6 413,793 286,046
Cash at bank 476,576 286,328
890,369 572,374
CREDITORS
Amounts falling due within one year 7 135,714 46,440
NET CURRENT ASSETS 754,655 525,934
TOTAL ASSETS LESS CURRENT
LIABILITIES

754,659

639,198

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings 754,655 639,194
SHAREHOLDERS' FUNDS 754,659 639,198

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

The members have not required the company to obtain an audit of its financial statements for the year 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.

IMAC Consulting Limited (Registered number: 07722747)

Balance Sheet - continued
31 March 2023


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 16 October 2023 and were signed by:





G MacMillan - Director


IMAC Consulting Limited (Registered number: 07722747)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

IMAC Consulting Limited 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - not provided
Improvements to property - not provided
Plant and machinery - 25% on cost
Computer equipment - 25% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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.

IMAC Consulting Limited (Registered number: 07722747)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

2. ACCOUNTING POLICIES - continued

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 3 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and Computer
property property machinery equipment Totals
£    £    £    £    £   
COST
At 1 April 2022 97,227 16,037 150 700 114,114
Additions - 17,311 - - 17,311
Disposals (97,227 ) (33,348 ) (150 ) (700 ) (131,425 )
At 31 March 2023 - - - - -
DEPRECIATION
At 1 April 2022 - - 150 700 850
Eliminated on disposal - - (150 ) (700 ) (850 )
At 31 March 2023 - - - - -
NET BOOK VALUE
At 31 March 2023 - - - - -
At 31 March 2022 97,227 16,037 - - 113,264

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakin
£   
COST
Additions 4
At 31 March 2023 4
NET BOOK VALUE
At 31 March 2023 4

IMAC Consulting Limited (Registered number: 07722747)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

5. FIXED ASSET INVESTMENTS - continued

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Allmac Ltd
Registered office: United Kingdom
Nature of business: Property Company
%
Class of shares: holding
Ordinary 100.00
31.3.23
£   
Aggregate capital and reserves 132,086

6. DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.3.23 31.3.22
£    £   
LLP Current Account 161,268 123,108
LLP Capital Account 252,525 170,521
LLP Tax Timing Difference - (7,583 )
413,793 286,046

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade creditors - (1 )
Taxation and social security 64,328 28,735
Other creditors 71,386 17,706
135,714 46,440

IMAC Consulting Limited

Report of the Accountants to the Director of
IMAC Consulting Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2023 set out on pages two to three and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.








16 October 2023