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Company Registration No. 04427785 (England and Wales)
St James Chiropractic Clinic Limited Unaudited accounts for the year ended 30 April 2023
St James Chiropractic Clinic Limited Unaudited accounts Contents
Page
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St James Chiropractic Clinic Limited Company Information for the year ended 30 April 2023
Director
Dr S P Williams
Company Number
04427785 (England and Wales)
Registered Office
The Old Thatched House 219 Romsey Road Shirley, Southampton Hampshire SO16 4DT
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St James Chiropractic Clinic Limited Statement of financial position as at 30 April 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
- 
15,000 
Tangible assets
45,223 
45,528 
45,223 
60,528 
Current assets
Debtors
381,460 
382,328 
Cash at bank and in hand
469,229 
267,877 
850,689 
650,205 
Creditors: amounts falling due within one year
(3,625)
97,446 
Net current assets
847,064 
747,651 
Total assets less current liabilities
892,287 
808,179 
Creditors: amounts falling due after more than one year
(21,446)
(32,374)
Net assets
870,841 
775,805 
Capital and reserves
Called up share capital
200 
200 
Profit and loss account
870,641 
775,605 
Shareholders' funds
870,841 
775,805 
For the year ending 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 23 July 2023 and were signed on its behalf by
Dr S P Williams Director Company Registration No. 04427785
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St James Chiropractic Clinic Limited Notes to the Accounts for the year ended 30 April 2023
1
Statutory information
St James Chiropractic Clinic Limited is a private company, limited by shares, registered in England and Wales, registration number 04427785. The registered office is The Old Thatched House, 219 Romsey Road, Shirley, Southampton, Hampshire, SO16 4DT.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Not provided
Plant & machinery
25% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 May 2022
300,000 
At 30 April 2023
300,000 
Amortisation
At 1 May 2022
285,000 
Charge for the year
15,000 
At 30 April 2023
300,000 
Net book value
At 30 April 2023
- 
At 30 April 2022
15,000 
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St James Chiropractic Clinic Limited Notes to the Accounts for the year ended 30 April 2023
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 May 2022
44,310 
42,144 
43,631 
130,085 
At 30 April 2023
44,310 
42,144 
43,631 
130,085 
Depreciation
At 1 May 2022
- 
42,144 
42,413 
84,557 
Charge for the year
- 
- 
305 
305 
At 30 April 2023
- 
42,144 
42,718 
84,862 
Net book value
At 30 April 2023
44,310 
- 
913 
45,223 
At 30 April 2022
44,310 
- 
1,218 
45,528 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
381,460 
382,328 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
8,333 
8,333 
Taxes and social security
63,629 
- 
Other creditors
13,110 
9,918 
Loans from directors
(112,447)
(146,697)
Accruals
31,000 
31,000 
3,625 
(97,446)
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
21,446 
32,374 
9
Average number of employees
During the year the average number of employees was 9 (2022: 9).
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