Acorah Software Products - Accounts Production 14.3.260 false true 31 March 2022 1 April 2021 false 1 April 2022 31 March 2023 31 March 2023 04691102 Dr Max Atkinson Mrs Ceri Lloyd Davies iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04691102 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 04691102 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-03-31 04691102 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-03-31 04691102 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-03-31 04691102 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-04-01 2023-03-31 04691102 frs-core:AllSubsidiaries 2022-04-01 2023-03-31 04691102 frs-core:KeyManagementPersonnel 2022-04-01 2023-03-31 04691102 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-04-01 2023-03-31 04691102 frs-core:OtherRelatedParties 2022-04-01 2023-03-31 04691102 2022-03-31 04691102 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2022-03-31 04691102 frs-core:UnlistedNon-exchangeTraded 2021-03-31 04691102 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-03-31 04691102 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 04691102 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 04691102 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 04691102 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 04691102 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 04691102 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-03-31 04691102 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-03-31 04691102 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-03-31 04691102 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04691102 dpl-frs:CostSales 2021-04-01 2022-03-31 04691102 dpl-frs:CostSales 2021-03-31 04691102 dpl-frs:CostSales 2022-03-31 04691102 dpl-frs:DistributionCosts 2021-04-01 2022-03-31 04691102 dpl-frs:AdministrativeExpenses 2021-04-01 2022-03-31 04691102 frs-bus:Director1 2021-04-01 2022-03-31 04691102 frs-bus:Director1 2021-03-31 04691102 frs-bus:Director1 2022-03-31 04691102 frs-bus:Director2 2021-04-01 2022-03-31 04691102 frs-bus:Director2 2021-03-31 04691102 frs-bus:Director2 2022-03-31 04691102 1 2021-04-01 2022-03-31 04691102 frs-core:CurrentFinancialInstruments 1 2022-03-31 04691102 frs-core:Non-currentFinancialInstruments 1 2022-03-31 04691102 2 2021-04-01 2022-03-31 04691102 frs-core:CurrentFinancialInstruments 2 2022-03-31 04691102 frs-core:Non-currentFinancialInstruments 2 2022-03-31 04691102 3 2021-04-01 2022-03-31 04691102 frs-core:CurrentFinancialInstruments 3 2022-03-31 04691102 frs-core:Non-currentFinancialInstruments 3 2022-03-31 04691102 4 2021-04-01 2022-03-31 04691102 frs-core:CurrentFinancialInstruments 4 2022-03-31 04691102 frs-core:Non-currentFinancialInstruments 4 2022-03-31 04691102 5 2021-04-01 2022-03-31 04691102 frs-core:CurrentFinancialInstruments 5 2022-03-31 04691102 frs-core:Non-currentFinancialInstruments 5 2022-03-31 04691102 6 2021-04-01 2022-03-31 04691102 frs-core:CurrentFinancialInstruments 6 2022-03-31 04691102 frs-core:Non-currentFinancialInstruments 6 2022-03-31 04691102 7 2021-04-01 2022-03-31 04691102 frs-core:CurrentFinancialInstruments 7 2022-03-31 04691102 frs-core:Non-currentFinancialInstruments 7 2022-03-31 04691102 8 2021-04-01 2022-03-31 04691102 frs-core:CurrentFinancialInstruments 8 2022-03-31 04691102 frs-core:Non-currentFinancialInstruments 8 2022-03-31 04691102 9 2021-04-01 2022-03-31 04691102 frs-core:CurrentFinancialInstruments 9 2022-03-31 04691102 frs-core:Non-currentFinancialInstruments 9 2022-03-31 04691102 10 2021-04-01 2022-03-31 04691102 frs-core:CurrentFinancialInstruments 10 2022-03-31 04691102 frs-core:Non-currentFinancialInstruments 10 2022-03-31 04691102 11 2021-04-01 2022-03-31 04691102 frs-core:CurrentFinancialInstruments 11 2022-03-31 04691102 frs-core:Non-currentFinancialInstruments 11 2022-03-31 04691102 12 2021-04-01 2022-03-31 04691102 frs-core:CurrentFinancialInstruments 12 2022-03-31 04691102 frs-core:Non-currentFinancialInstruments 12 2022-03-31 04691102 13 2021-04-01 2022-03-31 04691102 frs-core:CurrentFinancialInstruments 13 2022-03-31 04691102 frs-core:Non-currentFinancialInstruments 13 2022-03-31 04691102 14 2021-04-01 2022-03-31 04691102 frs-core:CurrentFinancialInstruments 14 2022-03-31 04691102 frs-core:Non-currentFinancialInstruments 14 2022-03-31 04691102 15 2021-04-01 2022-03-31 04691102 frs-core:CurrentFinancialInstruments 15 2022-03-31 04691102 frs-core:Non-currentFinancialInstruments 15 2022-03-31 04691102 16 2021-04-01 2022-03-31 04691102 frs-core:CurrentFinancialInstruments 16 2022-03-31 04691102 frs-core:Non-currentFinancialInstruments 16 2022-03-31 04691102 17 2021-04-01 2022-03-31 04691102 frs-core:CurrentFinancialInstruments 17 2022-03-31 04691102 frs-core:Non-currentFinancialInstruments 17 2022-03-31 04691102 18 2021-04-01 2022-03-31 04691102 frs-core:CurrentFinancialInstruments 18 2022-03-31 04691102 frs-core:Non-currentFinancialInstruments 18 2022-03-31 04691102 19 2021-04-01 2022-03-31 04691102 frs-core:CurrentFinancialInstruments 19 2022-03-31 04691102 frs-core:Non-currentFinancialInstruments 19 2022-03-31 04691102 20 2021-04-01 2022-03-31 04691102 frs-core:CurrentFinancialInstruments 20 2022-03-31 04691102 frs-core:Non-currentFinancialInstruments 20 2022-03-31 04691102 dpl-frs:Item1 2021-04-01 2022-03-31 04691102 dpl-frs:Item1 2021-03-31 04691102 dpl-frs:Item1 2022-03-31 04691102 dpl-frs:CostSales dpl-frs:Item1 2021-04-01 2022-03-31 04691102 dpl-frs:CostSales dpl-frs:Item1 2021-03-31 04691102 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 04691102 dpl-frs:DistributionCosts dpl-frs:Item1 2021-04-01 2022-03-31 04691102 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-04-01 2022-03-31 04691102 dpl-frs:Item2 2021-04-01 2022-03-31 04691102 dpl-frs:Item2 2021-03-31 04691102 dpl-frs:Item2 2022-03-31 04691102 dpl-frs:CostSales dpl-frs:Item2 2021-04-01 2022-03-31 04691102 dpl-frs:CostSales dpl-frs:Item2 2021-03-31 04691102 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 04691102 dpl-frs:DistributionCosts dpl-frs:Item2 2021-04-01 2022-03-31 04691102 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-04-01 2022-03-31 04691102 dpl-frs:Item3 2021-04-01 2022-03-31 04691102 dpl-frs:Item3 2021-03-31 04691102 dpl-frs:Item3 2022-03-31 04691102 dpl-frs:CostSales dpl-frs:Item3 2021-04-01 2022-03-31 04691102 dpl-frs:CostSales dpl-frs:Item3 2021-03-31 04691102 dpl-frs:CostSales dpl-frs:Item3 2022-03-31 04691102 dpl-frs:DistributionCosts dpl-frs:Item3 2021-04-01 2022-03-31 04691102 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-04-01 2022-03-31 04691102 dpl-frs:Item4 2021-04-01 2022-03-31 04691102 dpl-frs:Item4 2021-03-31 04691102 dpl-frs:Item4 2022-03-31 04691102 dpl-frs:CostSales dpl-frs:Item4 2021-04-01 2022-03-31 04691102 dpl-frs:CostSales dpl-frs:Item4 2021-03-31 04691102 dpl-frs:CostSales dpl-frs:Item4 2022-03-31 04691102 dpl-frs:DistributionCosts dpl-frs:Item4 2021-04-01 2022-03-31 04691102 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-04-01 2022-03-31 04691102 dpl-frs:Item5 2021-04-01 2022-03-31 04691102 dpl-frs:Item5 2021-03-31 04691102 dpl-frs:Item5 2022-03-31 04691102 dpl-frs:CostSales dpl-frs:Item5 2021-04-01 2022-03-31 04691102 dpl-frs:CostSales dpl-frs:Item5 2021-03-31 04691102 dpl-frs:CostSales dpl-frs:Item5 2022-03-31 04691102 dpl-frs:DistributionCosts dpl-frs:Item5 2021-04-01 2022-03-31 04691102 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-04-01 2022-03-31 04691102 dpl-frs:Item6 2021-04-01 2022-03-31 04691102 dpl-frs:Item6 2021-03-31 04691102 dpl-frs:Item6 2022-03-31 04691102 dpl-frs:CostSales dpl-frs:Item6 2021-04-01 2022-03-31 04691102 dpl-frs:CostSales dpl-frs:Item6 2021-03-31 04691102 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 04691102 dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-01 2022-03-31 04691102 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-01 2022-03-31 04691102 dpl-frs:Item7 2021-04-01 2022-03-31 04691102 dpl-frs:Item7 2021-03-31 04691102 dpl-frs:Item7 2022-03-31 04691102 dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 04691102 dpl-frs:CostSales dpl-frs:Item7 2021-03-31 04691102 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 04691102 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 04691102 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 04691102 dpl-frs:Item8 2021-04-01 2022-03-31 04691102 dpl-frs:Item8 2021-03-31 04691102 dpl-frs:Item8 2022-03-31 04691102 dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 04691102 dpl-frs:CostSales dpl-frs:Item8 2021-03-31 04691102 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 04691102 dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-01 2022-03-31 04691102 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-04-01 2022-03-31 04691102 dpl-frs:Item9 2021-04-01 2022-03-31 04691102 dpl-frs:Item9 2021-03-31 04691102 dpl-frs:Item9 2022-03-31 04691102 dpl-frs:CostSales dpl-frs:Item9 2021-04-01 2022-03-31 04691102 dpl-frs:CostSales dpl-frs:Item9 2021-03-31 04691102 dpl-frs:CostSales dpl-frs:Item9 2022-03-31 04691102 dpl-frs:DistributionCosts dpl-frs:Item9 2021-04-01 2022-03-31 04691102 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-04-01 2022-03-31 04691102 dpl-frs:Item10 2021-04-01 2022-03-31 04691102 dpl-frs:Item10 2021-03-31 04691102 dpl-frs:Item10 2022-03-31 04691102 dpl-frs:CostSales dpl-frs:Item10 2021-04-01 2022-03-31 04691102 dpl-frs:CostSales dpl-frs:Item10 2021-03-31 04691102 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 04691102 dpl-frs:DistributionCosts dpl-frs:Item10 2021-04-01 2022-03-31 04691102 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-04-01 2022-03-31 04691102 dpl-frs:Item11 2021-04-01 2022-03-31 04691102 dpl-frs:Item11 2021-03-31 04691102 dpl-frs:Item11 2022-03-31 04691102 dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 04691102 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 04691102 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 04691102 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 04691102 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 04691102 dpl-frs:Item12 2021-04-01 2022-03-31 04691102 dpl-frs:Item12 2021-03-31 04691102 dpl-frs:Item12 2022-03-31 04691102 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 04691102 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 04691102 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 04691102 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 04691102 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 04691102 1 2021-04-01 2022-03-31 04691102 frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 04691102
Atkinson Chiropractic Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
CAD Accountancy Ltd
Office 1
Anchor Quay
Penryn
Cornwall
TR10 8GZ
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04691102
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 2,819 5,640
Tangible Assets 5 29,616 36,857
32,435 42,497
CURRENT ASSETS
Debtors 6 35,306 61,032
Cash at bank and in hand 54,100 41,103
89,406 102,135
Creditors: Amounts Falling Due Within One Year 7 (91,148 ) (99,483 )
NET CURRENT ASSETS (LIABILITIES) (1,742 ) 2,652
TOTAL ASSETS LESS CURRENT LIABILITIES 30,693 45,149
Creditors: Amounts Falling Due After More Than One Year 8 (24,566 ) (37,981 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,627 ) (6,928 )
NET ASSETS 500 240
CAPITAL AND RESERVES
Called up share capital 10 201 201
Profit and Loss Account 299 39
SHAREHOLDERS' FUNDS 500 240
Page 1
Page 2
For the year ending 31 March 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Dr Max Atkinson
Director
28th February 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Atkinson Chiropractic Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04691102 . The registered office is St Clements Surgery, Tanner St, Winchester, Hants, SO23 8AD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Straight Line
Computer Equipment 20% Straight Line
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
The remaining term on the lease of a car is 29 months,  the remaining payments total £13,176.
Page 3
Page 4
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2022 56,417
As at 31 March 2023 56,417
Amortisation
As at 1 April 2022 50,777
Provided during the period 2,821
As at 31 March 2023 53,598
Net Book Value
As at 31 March 2023 2,819
As at 1 April 2022 5,640
5. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 April 2022 98,733 3,948 102,681
Additions 5,485 999 6,484
As at 31 March 2023 104,218 4,947 109,165
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 April 2022 64,334 1,490 65,824
Provided during the period 12,736 989 13,725
As at 31 March 2023 77,070 2,479 79,549
Net Book Value
As at 31 March 2023 27,148 2,468 29,616
As at 1 April 2022 34,399 2,458 36,857
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 2,241 1,959
Prepayments and accrued income 1,004 761
Other debtors 14,272 14,272
Net wages - 125
Directors' loan accounts 17,789 43,915
35,306 61,032
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 5,420 5,420
Trade creditors 3,909 2,142
Bank loans and overdrafts 8,000 8,000
Corporation tax 43,202 42,765
Other taxes and social security 160 1
Net wages 43 -
Credit card account 1,264 1,013
Other creditors (1) 28,670 40,142
Accruals and deferred income 480 -
91,148 99,483
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 7,227 12,647
Bank loans 17,339 25,334
24,566 37,981
Page 5
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9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 5,420 5,420
Later than one year and not later than five years 7,227 12,647
12,647 18,067
12,647 18,067
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 201 201
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2022 Amounts advanced Amounts repaid Amounts written off As at 31 March 2023
£ £ £ £ £
Dr Max Atkinson 43,916 135,916 (162,043 ) - 17,789
The above loan is unsecured, and repayable on demand.
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