IRIS Accounts Production v23.3.1.45 NI661266 director 1.8.22 31.7.23 31.7.23 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhNI6612662022-07-31NI6612662023-07-31NI6612662022-08-012023-07-31NI6612662021-07-31NI6612662021-08-012022-07-31NI6612662022-07-31NI661266ns10:Originalns15:NorthernIreland2022-08-012023-07-31NI661266ns14:PoundSterlingns10:Original2022-08-012023-07-31NI661266ns10:Originalns10:Director12022-08-012023-07-31NI661266ns10:Original2022-08-012023-07-31NI661266ns10:Original2023-07-31NI661266ns10:Originalns10:PrivateLimitedCompanyLtd2022-08-012023-07-31NI661266ns10:Originalns10:SmallEntities2022-08-012023-07-31NI661266ns10:Originalns10:AuditExempt-NoAccountantsReport2022-08-012023-07-31NI661266ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-08-012023-07-31NI661266ns10:SmallCompaniesRegimeForAccountsns10:Original2022-08-012023-07-31NI661266ns10:Originalns10:FullAccounts2022-08-012023-07-31NI661266ns10:Original12022-08-012023-07-31NI661266ns10:Originalns10:RegisteredOffice2022-08-012023-07-31NI661266ns10:Original2022-07-31NI661266ns10:Originalns5:CurrentFinancialInstruments2023-07-31NI661266ns10:Originalns5:CurrentFinancialInstruments2022-07-31NI661266ns5:ShareCapitalns10:Original2023-07-31NI661266ns5:ShareCapitalns10:Original2022-07-31NI661266ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-07-31NI661266ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-07-31NI661266ns10:Originalns5:NetGoodwill2022-08-012023-07-31NI661266ns5:IntangibleAssetsOtherThanGoodwillns10:Original2022-08-012023-07-31NI661266ns10:Originalns5:FurnitureFittings2022-08-012023-07-31NI661266ns10:Originalns5:MotorVehicles2022-08-012023-07-31NI661266ns10:Originalns5:ComputerEquipment2022-08-012023-07-31NI661266ns10:Original2021-08-012022-07-31NI661266ns10:Originalns5:NetGoodwill2022-07-31NI661266ns10:Originalns5:NetGoodwill2023-07-31NI661266ns10:Originalns5:NetGoodwill2022-07-31NI661266ns10:Originalns5:FurnitureFittings2022-07-31NI661266ns10:Originalns5:MotorVehicles2022-07-31NI661266ns10:Originalns5:ComputerEquipment2022-07-31NI661266ns10:Original2022-07-31NI661266ns10:Originalns5:FurnitureFittings2023-07-31NI661266ns10:Originalns5:MotorVehicles2023-07-31NI661266ns10:Originalns5:ComputerEquipment2023-07-31NI661266ns10:Originalns5:FurnitureFittings2022-07-31NI661266ns10:Originalns5:MotorVehicles2022-07-31NI661266ns10:Originalns5:ComputerEquipment2022-07-31NI661266ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-07-31NI661266ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-07-31
REGISTERED NUMBER: NI661266 (Northern Ireland)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2023

FOR

BELFAST CHIROPRACTIC CLINIC LTD

BELFAST CHIROPRACTIC CLINIC LTD (REGISTERED NUMBER: NI661266)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023










Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


BELFAST CHIROPRACTIC CLINIC LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2023







DIRECTOR: Dr A A Matthews





REGISTERED OFFICE: 228 Ormeau Road
Belfast
United Kingdom
BT7 2FZ





REGISTERED NUMBER: NI661266 (Northern Ireland)





ACCOUNTANTS: Baker Tilly Mooney Moore
17 Clarendon Road
Clarendon Dock
Belfast
BT1 3BG

BELFAST CHIROPRACTIC CLINIC LTD (REGISTERED NUMBER: NI661266)

BALANCE SHEET
31 JULY 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 30,000 35,000
Tangible assets 5 21,970 29,165
51,970 64,165

CURRENT ASSETS
Stocks 962 962
Debtors 6 29,897 19,945
Cash at bank 414 1,050
31,273 21,957
CREDITORS
Amounts falling due within one year 7 80,248 76,174
NET CURRENT LIABILITIES (48,975 ) (54,217 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,995

9,948

PROVISIONS FOR LIABILITIES 1,533 2,259
NET ASSETS 1,462 7,689

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,362 7,589
SHAREHOLDERS' FUNDS 1,462 7,689

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

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

The director acknowledges her 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.

BELFAST CHIROPRACTIC CLINIC LTD (REGISTERED NUMBER: NI661266)

BALANCE SHEET - continued
31 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 January 2024 and were signed by:





Dr A A Matthews - Director


BELFAST CHIROPRACTIC CLINIC LTD (REGISTERED NUMBER: NI661266)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023


1. STATUTORY INFORMATION

Belfast Chiropractic Clinic Ltd is a private company, limited by shares , registered in Northern Ireland. 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 represents fees receivable, excluding value added tax.

Goodwill
Goodwill,being the amount paid in connection with the acquisition of the business in 2019, is being amortised evenly over it's estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures, fittings & equipment - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

BELFAST CHIROPRACTIC CLINIC LTD (REGISTERED NUMBER: NI661266)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 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 2 (2022 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2022
and 31 July 2023 50,000
AMORTISATION
At 1 August 2022 15,000
Charge for year 5,000
At 31 July 2023 20,000
NET BOOK VALUE
At 31 July 2023 30,000
At 31 July 2022 35,000

5. TANGIBLE FIXED ASSETS
Fixtures,
fittings Motor Computer
& equipment vehicles equipment Totals
£    £    £    £   
COST
At 1 August 2022
and 31 July 2023 16,291 25,695 2,643 44,629
DEPRECIATION
At 1 August 2022 7,097 6,912 1,455 15,464
Charge for year 1,838 4,696 661 7,195
At 31 July 2023 8,935 11,608 2,116 22,659
NET BOOK VALUE
At 31 July 2023 7,356 14,087 527 21,970
At 31 July 2022 9,194 18,783 1,188 29,165

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Other debtors 29,897 19,945

BELFAST CHIROPRACTIC CLINIC LTD (REGISTERED NUMBER: NI661266)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Bank loans and overdrafts 58,616 63,491
Trade creditors 3,975 3,966
Taxation and social security 10,518 3,751
Other creditors 7,139 4,966
80,248 76,174