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REGISTERED NUMBER: 10943412 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR

WIMBORNE OSTEOPATHIC CLINIC LIMITED

WIMBORNE OSTEOPATHIC CLINIC LIMITED (REGISTERED NUMBER: 10943412)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023










Page

Balance sheet 1

Notes to the financial statements 2


WIMBORNE OSTEOPATHIC CLINIC LIMITED (REGISTERED NUMBER: 10943412)

BALANCE SHEET
30 SEPTEMBER 2023

2023 2022
Notes £    £    £    £   
Fixed assets
Intangible assets 4 - 408
Tangible assets 5 1,168 1,134
1,168 1,542

Current assets
Stocks 616 633
Cash at bank 25,412 30,679
26,028 31,312
Creditors
Amounts falling due within one year 6 5,030 4,724
Net current assets 20,998 26,588
Total assets less current liabilities 22,166 28,130

Provisions for liabilities 7 222 293
Net assets 21,944 27,837

Capital and reserves
Called up share capital 8 101 101
Retained earnings 21,843 27,736
Shareholders' funds 21,944 27,837

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 April 2024 and were signed by:



Mrs R Jones - Director


WIMBORNE OSTEOPATHIC CLINIC LIMITED (REGISTERED NUMBER: 10943412)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023


1. Statutory information

Wimborne Osteopathic Clinic Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 10943412. The registered office is 7 & 8 Church Street, Wimborne, BH21 1JH and business address is 11 Leigh Road, Wimborne, BH21 1AB.

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 receivable in respect of goods and services provided in the ordinary course of business. Turnover is recognised when the good or service has been provided to the customer.

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 of losses.

Website development is being amortised over its estimated useful life of 4 years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stock and Work In Progress are valued at the lower of cost and net realisable value.

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 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.

WIMBORNE OSTEOPATHIC CLINIC LIMITED (REGISTERED NUMBER: 10943412)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


2. Accounting policies - continued

Financial instruments
Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3. Employees and directors

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

4. Intangible fixed assets
Other
intangible
assets
£   
Cost
At 1 October 2022
and 30 September 2023 1,632
Amortisation
At 1 October 2022 1,224
Charge for year 408
At 30 September 2023 1,632
Net book value
At 30 September 2023 -
At 30 September 2022 408

WIMBORNE OSTEOPATHIC CLINIC LIMITED (REGISTERED NUMBER: 10943412)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


5. Tangible fixed assets
Plant and Computer
machinery equipment Totals
£    £    £   
Cost
At 1 October 2022 500 1,805 2,305
Additions 115 870 985
Disposals - (999 ) (999 )
At 30 September 2023 615 1,676 2,291
Depreciation
At 1 October 2022 381 790 1,171
Charge for year 59 330 389
Eliminated on disposal - (437 ) (437 )
At 30 September 2023 440 683 1,123
Net book value
At 30 September 2023 175 993 1,168
At 30 September 2022 119 1,015 1,134

6. Creditors: amounts falling due within one year
2023 2022
£    £   
Trade creditors - 96
Tax 3,212 2,631
Directors' current accounts 23 5
Accruals and deferred income 1,795 1,992
5,030 4,724

7. Provisions for liabilities
2023 2022
£    £   
Deferred tax 222 293

Deferred
tax
£   
Balance at 1 October 2022 293
Utilised during year (71 )
Balance at 30 September 2023 222

WIMBORNE OSTEOPATHIC CLINIC LIMITED (REGISTERED NUMBER: 10943412)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


8. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100
1 A £1 1 1
101 101

9. Ultimate controlling party

The director Mrs R Jones is deemed to be the ultimate controlling party as she holds 100% of the share capital with voting rights.