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Company Registration No. SC671972 (Scotland)
East Coast Chiro Ltd Unaudited accounts for the year ended 31 August 2023
East Coast Chiro Ltd Annual report and unaudited accounts for the year ended 31 August 2023
CONTENTS
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East Coast Chiro Ltd Company Information for the year ended 31 August 2023
Director
Lynsey Irene Watson
Company Number
SC671972 (Scotland)
Registered Office
Flat 2 37 Montgomery Street Edinburgh EH7 5JX Scotland
Accountants
GCA (Scotland) Ltd 18 Clermiston Road North Edinburgh EH4 7BL
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of East Coast Chiro Ltd for the year ended 31 August 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of East Coast Chiro Ltd for the year ended 31 August 2023 as set out on pages 5 - 5 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.
This report is made solely to the Board of Directors of East Coast Chiro Ltd, as a body, in accordance with the terms of our engagement letter dated 22 October 2021. Our work has been undertaken solely to prepare for your approval the accounts of East Coast Chiro Ltd and state those matters that we have agreed to state to the Board of Directors of East Coast Chiro Ltd, as a body, in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than East Coast Chiro Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that East Coast Chiro Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of East Coast Chiro Ltd. You consider that East Coast Chiro Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of East Coast Chiro Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
GCA (Scotland) Ltd Chartered Accountants 18 Clermiston Road North Edinburgh EH4 7BL 29 January 2024
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East Coast Chiro Ltd Statement of Financial Position as at 31 August 2023
2023 
2022 
£ 
£ 
Fixed assets
3,198 
1,074 
Current assets
2,169 
17,782 
Creditors: amounts falling due within one year
(22,732)
(18,510)
Net current liabilities
(20,563)
(728)
Total assets less current liabilities
(17,365)
346 
(Net liabilities)/net assets
(17,365)
346 
Capital and reserves
(17,365)
346 
NOTES TO THE ACCOUNTS
1 Statutory information
East Coast Chiro Ltd is a private company, limited by shares, registered in Scotland, registration number SC671972. The registered office is Flat 2 37 Montgomery Street, Edinburgh, EH7 5JX, Scotland.
2 Director's advances, credit and guarantees
At the start of the year the company owed the director £10,722. During the year the director made various advances totalling £32,410 to the company. The company repaid £15,780 to the director. The company owes the director £27,352 at the year end.
3 Average number of employees
During the year the average number of employees was 1 (2022: 1).
For the year ending 31 August 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 her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the board on 29 January 2024
Lynsey Irene Watson Director Company Registration No. SC671972
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