2022-08-012023-07-312023-07-31false12121764THE BACK GARDEN CHIROPRACTIC CLINIC LTD2023-10-2586900iso4217:GBPxbrli:pure121217642022-08-01121217642023-07-31121217642022-08-012023-07-31121217642021-08-01121217642022-07-31121217642021-08-012022-07-3112121764bus:SmallEntities2022-08-012023-07-3112121764bus:AuditExempt-NoAccountantsReport2022-08-012023-07-3112121764bus:FullAccounts2022-08-012023-07-3112121764bus:PrivateLimitedCompanyLtd2022-08-012023-07-3112121764core:WithinOneYear2023-07-3112121764core:AfterOneYear2023-07-3112121764core:WithinOneYear2022-07-3112121764core:AfterOneYear2022-07-3112121764core:ShareCapital2023-07-3112121764core:SharePremium2023-07-3112121764core:RevaluationReserve2023-07-3112121764core:OtherReservesSubtotal2023-07-3112121764core:RetainedEarningsAccumulatedLosses2023-07-3112121764core:ShareCapital2022-07-3112121764core:SharePremium2022-07-3112121764core:RevaluationReserve2022-07-3112121764core:OtherReservesSubtotal2022-07-3112121764core:RetainedEarningsAccumulatedLosses2022-07-3112121764core:LandBuildings2023-07-3112121764core:PlantMachinery2023-07-3112121764core:Vehicles2023-07-3112121764core:FurnitureFittings2023-07-3112121764core:OfficeEquipment2023-07-3112121764core:NetGoodwill2023-07-3112121764core:IntangibleAssetsOtherThanGoodwill2023-07-3112121764core:ListedExchangeTraded2023-07-3112121764core:UnlistedNon-exchangeTraded2023-07-3112121764core:LandBuildings2022-07-3112121764core:PlantMachinery2022-07-3112121764core:Vehicles2022-07-3112121764core:FurnitureFittings2022-07-3112121764core:OfficeEquipment2022-07-3112121764core:NetGoodwill2022-07-3112121764core:IntangibleAssetsOtherThanGoodwill2022-07-3112121764core:ListedExchangeTraded2022-07-3112121764core:UnlistedNon-exchangeTraded2022-07-3112121764core:LandBuildings2022-08-012023-07-3112121764core:PlantMachinery2022-08-012023-07-3112121764core:Vehicles2022-08-012023-07-3112121764core:FurnitureFittings2022-08-012023-07-3112121764core:OfficeEquipment2022-08-012023-07-3112121764core:NetGoodwill2022-08-012023-07-3112121764core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-3112121764core:ListedExchangeTraded2022-08-012023-07-3112121764core:UnlistedNon-exchangeTraded2022-08-012023-07-3112121764core:MoreThanFiveYears2022-08-012023-07-3112121764core:Non-currentFinancialInstruments2023-07-3112121764core:Non-currentFinancialInstruments2022-07-3112121764dpl:CostSales2022-08-012023-07-3112121764dpl:DistributionCosts2022-08-012023-07-3112121764core:LandBuildings2022-08-012023-07-3112121764core:PlantMachinery2022-08-012023-07-3112121764core:Vehicles2022-08-012023-07-3112121764core:FurnitureFittings2022-08-012023-07-3112121764core:OfficeEquipment2022-08-012023-07-3112121764dpl:AdministrativeExpenses2022-08-012023-07-3112121764core:NetGoodwill2022-08-012023-07-3112121764core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-3112121764dpl:GroupUndertakings2022-08-012023-07-3112121764dpl:ParticipatingInterests2022-08-012023-07-3112121764dpl:GroupUndertakingscore:ListedExchangeTraded2022-08-012023-07-3112121764core:ListedExchangeTraded2022-08-012023-07-3112121764dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-08-012023-07-3112121764core:UnlistedNon-exchangeTraded2022-08-012023-07-3112121764dpl:CostSales2021-08-012022-07-3112121764dpl:DistributionCosts2021-08-012022-07-3112121764core:LandBuildings2021-08-012022-07-3112121764core:PlantMachinery2021-08-012022-07-3112121764core:Vehicles2021-08-012022-07-3112121764core:FurnitureFittings2021-08-012022-07-3112121764core:OfficeEquipment2021-08-012022-07-3112121764dpl:AdministrativeExpenses2021-08-012022-07-3112121764core:NetGoodwill2021-08-012022-07-3112121764core:IntangibleAssetsOtherThanGoodwill2021-08-012022-07-3112121764dpl:GroupUndertakings2021-08-012022-07-3112121764dpl:ParticipatingInterests2021-08-012022-07-3112121764dpl:GroupUndertakingscore:ListedExchangeTraded2021-08-012022-07-3112121764core:ListedExchangeTraded2021-08-012022-07-3112121764dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-08-012022-07-3112121764core:UnlistedNon-exchangeTraded2021-08-012022-07-3112121764core:NetGoodwill2023-07-3112121764core:IntangibleAssetsOtherThanGoodwill2023-07-3112121764core:LandBuildings2023-07-3112121764core:PlantMachinery2023-07-3112121764core:Vehicles2023-07-3112121764core:FurnitureFittings2023-07-3112121764core:OfficeEquipment2023-07-3112121764core:AfterOneYear2023-07-3112121764core:WithinOneYear2023-07-3112121764core:ListedExchangeTraded2023-07-3112121764core:UnlistedNon-exchangeTraded2023-07-3112121764core:ShareCapital2023-07-3112121764core:SharePremium2023-07-3112121764core:RevaluationReserve2023-07-3112121764core:OtherReservesSubtotal2023-07-3112121764core:RetainedEarningsAccumulatedLosses2023-07-3112121764core:NetGoodwill2022-07-3112121764core:IntangibleAssetsOtherThanGoodwill2022-07-3112121764core:LandBuildings2022-07-3112121764core:PlantMachinery2022-07-3112121764core:Vehicles2022-07-3112121764core:FurnitureFittings2022-07-3112121764core:OfficeEquipment2022-07-3112121764core:AfterOneYear2022-07-3112121764core:WithinOneYear2022-07-3112121764core:ListedExc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THE BACK GARDEN CHIROPRACTIC CLINIC LTD

Registered Number
12121764
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2023

THE BACK GARDEN CHIROPRACTIC CLINIC LTD
Company Information
for the year from 1 August 2022 to 31 July 2023

Director

GREIG, Lisa Anchen

Registered Address

Unit C Anchor House School Lane
Chandler's Ford
Eastleigh
SO53 4DY

Registered Number

12121764 (England and Wales)
THE BACK GARDEN CHIROPRACTIC CLINIC LTD
Balance Sheet as at
31 July 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets59091,627
9091,627
Current assets
Stocks817500
Debtors2,1983,328
Cash at bank and on hand229,019199,999
232,034203,827
Creditors amounts falling due within one year8(75,652)(82,598)
Net current assets (liabilities)156,382121,229
Total assets less current liabilities157,291122,856
Provisions for liabilities(191)(309)
Net assets157,100122,547
Capital and reserves
Called up share capital100100
Profit and loss account157,000122,447
Shareholders' funds157,100122,547
The financial statements were approved and authorised for issue by the Director on 25 October 2023, and are signed on its behalf by:
GREIG, Lisa Anchen
Director
Registered Company No. 12121764
THE BACK GARDEN CHIROPRACTIC CLINIC LTD
Notes to the Financial Statements
for the year ended 31 July 2023

1.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.
2.Compliance with applicable reporting framework
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.
3.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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.
Property, plant and equipment policy

Straight line (years)
Plant and machinery7
Fixtures and fittings7
Office Equipment3
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
Taxation policy
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.
Deferred tax policy
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.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year96
5.Property, plant and equipment

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 August 221307914,1565,077
At 31 July 231307914,1565,077
Depreciation and impairment
At 01 August 22542573,1393,450
Charge for year18109591718
At 31 July 23723663,7304,168
Net book value
At 31 July 2358425426909
At 31 July 22765341,0171,627
6.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
GREIG, Lisa Anchen(57,538)62,40259,407(54,543)
(57,538)62,40259,407(54,543)
7.Debtors within one year

2023

2022

££
Trade debtors / trade receivables2,1983,328
Total2,1983,328
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.
8.Creditors within one year

2023

2022

££
Amounts owed to related parties54,54357,538
Taxation and social security19,46821,444
Other creditors-2,236
Accrued liabilities and deferred income1,6411,380
Total75,65282,598
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.