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REGISTERED NUMBER: 11481711 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JULY 2023

FOR

DAS CHIROPRACTIC LIMITED

DAS CHIROPRACTIC LIMITED (REGISTERED NUMBER: 11481711)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31st July 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DAS CHIROPRACTIC LIMITED

COMPANY INFORMATION
for the Year Ended 31st July 2023







DIRECTORS: Mr Duncan Sim
Miss Cherrone Veer Kaur Sidhu





REGISTERED OFFICE: KJG
100 Barbirolli Square
Manchester
United Kingdom
M2 3BD





REGISTERED NUMBER: 11481711 (England and Wales)





ACCOUNTANTS: KJG
100 Barbirolli Square
Manchester
M2 3BD

DAS CHIROPRACTIC LIMITED (REGISTERED NUMBER: 11481711)

BALANCE SHEET
31st July 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 108,832 550

CURRENT ASSETS
Debtors 5 1,841 1,400
Cash at bank 10,520 92,914
12,361 94,314
CREDITORS
Amounts falling due within one year 6 (84,659 ) (79,528 )
NET CURRENT (LIABILITIES)/ASSETS (72,298 ) 14,786
TOTAL ASSETS LESS CURRENT LIABILITIES 36,534 15,336

PROVISIONS FOR LIABILITIES (3,451 ) -
NET ASSETS 33,083 15,336

CAPITAL AND RESERVES
Called up share capital 8 1 1
Retained earnings 33,082 15,335
SHAREHOLDERS' FUNDS 33,083 15,336

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

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

The directors acknowledge their 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.

DAS CHIROPRACTIC LIMITED (REGISTERED NUMBER: 11481711)

BALANCE SHEET - continued
31st July 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28th February 2024 and were signed on its behalf by:





Mr Duncan Sim - Director


DAS CHIROPRACTIC LIMITED (REGISTERED NUMBER: 11481711)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31st July 2023


1. STATUTORY INFORMATION

DAS Chiropractic Limited is a private company limited by share capital, incorporated in England and Wales, registration number 11481711. The address of the registered office is KJG, 100 Barbirolli Square, Manchester, United Kingdom, M2 3BD and principal place of business is Apartment 203 39 Powell Street, Birmingham, United Kingdom, B1 3DH.

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 represents amounts recognised by the company in respect of goods and services supplied. Turnover principally consists of chiropractic services where net takings are recognised as earned.

Tangible fixed assets
Fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

Depreciation on fixed assets is charged to the profit and loss so as to write off their value, over their estimated useful lives, using the following methods:

Computer equipment - 25% Straight line method
Plant and Machinery - 25% Reducing balance method
Improvements to property - 10% Straight line method

At each balance sheet date, the company reviews the carrying amounts of its fixed assets to determine whether there is any indication that any items of property, plant and equipment have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. Impairment loss is recognised as an expense immediately.

Taxation
Taxation for the year comprises current tax. Tax is recognised in the profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Cash and cash equivalents
Cash and cash equivalents are represented by cash at bank.

DAS CHIROPRACTIC LIMITED (REGISTERED NUMBER: 11481711)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st July 2023


2. ACCOUNTING POLICIES - continued

Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they stated at cost.

Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Improvements
to Plant and Computer
property machinery equipment Totals
£    £    £    £   
COST
At 1st August 2022 - - 1,746 1,746
Additions 64,194 53,431 658 118,283
At 31st July 2023 64,194 53,431 2,404 120,029
DEPRECIATION
At 1st August 2022 - - 1,196 1,196
Charge for year 3,745 5,683 573 10,001
At 31st July 2023 3,745 5,683 1,769 11,197
NET BOOK VALUE
At 31st July 2023 60,449 47,748 635 108,832
At 31st July 2022 - - 550 550

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 1,841 -
Prepayments and accrued income - 1,400
1,841 1,400

DAS CHIROPRACTIC LIMITED (REGISTERED NUMBER: 11481711)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st July 2023


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Tax 118 11,391
Social security and other taxes 113 -
Directors' current accounts 82,765 66,625
Accrued expenses 1,663 1,512
84,659 79,528

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
Within one year 16,000 -
Between one and five years 80,000 -
In more than five years 64,000 -
160,000 -

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1 Ordinary £1 1 1

9. RELATED PARTY DISCLOSURES

At the year end, the company owed the director Mr. D Sim £60,884 (2022 - £66,625) and Miss. C V K Sidhu £20,039. This balance relates to an interest free loan account.