1 December 2022 false No description of principal activity Taxfiler 2024.5 NI656872business:PrivateLimitedCompanyLtd2022-12-012023-11-30 NI6568722022-11-30 NI6568722022-12-012023-11-30 NI656872business:AuditExemptWithAccountantsReport2022-12-012023-11-30 NI656872business:FilletedAccounts2022-12-012023-11-30 NI6568722023-11-30 NI656872business:Director12022-12-012023-11-30 NI656872business:RegisteredOffice2022-12-012023-11-30 NI6568722022-11-30 NI656872core:WithinOneYear2023-11-30 NI656872core:WithinOneYear2022-11-30 NI656872core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 NI656872core:ShareCapitalcore:PreviouslyStatedAmount2022-11-30 NI656872core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 NI656872core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-11-30 NI656872core:PreviouslyStatedAmount2023-11-30 NI656872core:PreviouslyStatedAmount2022-11-30 NI656872business:SmallEntities2022-12-012023-11-30 NI656872countries:NorthernIreland2022-12-012023-11-30 NI656872core:FurnitureFittings2022-12-012023-11-30 NI656872core:Goodwill2022-11-30 NI656872core:Goodwill2023-11-30 NI656872core:Goodwill2022-12-012023-11-30 NI656872core:FurnitureFittings2022-11-30 NI656872core:FurnitureFittings2023-11-30 NI6568722021-12-012022-11-30 iso4217:GBP xbrli:pure
Company Registration No. NI656872 (Northern Ireland)
Balmoral Spine Clinic Ltd Unaudited accounts for the year ended 30 November 2023
Balmoral Spine Clinic Ltd Unaudited accounts Contents
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Balmoral Spine Clinic Ltd Company Information for the year ended 30 November 2023
Director
Jonathan Rice
Company Number
NI656872 (Northern Ireland)
Registered Office
1 Menapian Way Enniskillen Fermanagh BT74 4GS
Accountants
MacNeary Rasdale & Co. Ltd Wellington House 30 Darling St Enniskillen Fermanagh BT74 7EW
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Accountants' report to the Board of Directors on the unaudited financial statements of Balmoral Spine Clinic Ltd for the year ended 30 November 2023
In accordance with our engagement letter dated 1 July 2024, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and information and explanations you have given to us.
This report is made solely to the company's Board of Directors, as a body, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company's Board of Directors that we have done so and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's Board of Directors as a body, for our work or for this report.
We have carried out this engagement in accordance with guidance issued by the Chartered Accountants Ireland and have complied with the ethical guidance laid down by the Institute relating to members undertaking the compilation of financial statements.
You have acknowledged on the balance sheet for the year ended 30 November 2023 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. 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 financial statements.
MacNeary Rasdale & Co. Ltd Chartered Accountants Wellington House 30 Darling St Enniskillen Fermanagh BT74 7EW 31 July 2024
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Balmoral Spine Clinic Ltd Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
50,000 
60,000 
Tangible assets
3,830 
5,746 
53,830 
65,746 
Current assets
Investments
130,539 
109,709 
Cash at bank and in hand
181,229 
143,317 
311,768 
253,026 
Creditors: amounts falling due within one year
(32,512)
(38,894)
Net current assets
279,256 
214,132 
Net assets
333,086 
279,878 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
332,986 
279,778 
Shareholders' funds
333,086 
279,878 
For the year ending 30 November 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 31 July 2024 and were signed on its behalf by
Jonathan Rice Director Company Registration No. NI656872
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Balmoral Spine Clinic Ltd Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
Balmoral Spine Clinic Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI656872. The registered office is 1 Menapian Way, Enniskillen, Fermanagh, BT74 4GS.
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.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Amortisaton Rate 10% Straight Line
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:
Fixtures & fittings
20% Straight Line
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 December 2022
100,000 
At 30 November 2023
100,000 
Amortisation
At 1 December 2022
40,000 
Charge for the year
10,000 
At 30 November 2023
50,000 
Net book value
At 30 November 2023
50,000 
At 30 November 2022
60,000 
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Balmoral Spine Clinic Ltd Notes to the Accounts for the year ended 30 November 2023
5
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 December 2022
9,578 
At 30 November 2023
9,578 
Depreciation
At 1 December 2022
3,832 
Charge for the year
1,916 
At 30 November 2023
5,748 
Net book value
At 30 November 2023
3,830 
At 30 November 2022
5,746 
6
Investments held as current assets
2023 
2022 
£ 
£ 
Listed investments
130,539 
109,709 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
28,039 
33,505 
Loans from directors
1,723 
2,639 
Accruals
2,750 
2,750 
32,512 
38,894 
8
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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