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Company Registration No. 04813521 (England and Wales)
Weston Chiropractic Limited Unaudited accounts for the year ended 30 June 2024
Weston Chiropractic Limited Unaudited accounts Contents
Page
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Weston Chiropractic Limited Company Information for the year ended 30 June 2024
Director
Lee Harvey
Company Number
04813521 (England and Wales)
Registered Office
Weston Chiropractic Clinic 75 Sunnyside Road Weston-Super-Mare Avon BS23 3QB England
Accountants
Wheatley Tax 8 Calluna Close Wick-st-Lawrence Weston-super-Mare Somerset BS22 9TS
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Weston Chiropractic Limited Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
390,612 
368,702 
Current assets
Debtors
408,589 
497,176 
Cash at bank and in hand
52,385 
7,715 
460,974 
504,891 
Creditors: amounts falling due within one year
(56,776)
(148,117)
Net current assets
404,198 
356,774 
Total assets less current liabilities
794,810 
725,476 
Provisions for liabilities
Deferred tax
(7,517)
(8,213)
Net assets
787,293 
717,263 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
787,193 
717,163 
Shareholders' funds
787,293 
717,263 
For the year ending 30 June 2024 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 21 August 2024 and were signed on its behalf by
Lee Harvey Director Company Registration No. 04813521
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Weston Chiropractic Limited Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
Weston Chiropractic Limited is a private company, limited by shares, registered in England and Wales, registration number 04813521. The registered office is Weston Chiropractic Clinic, 75 Sunnyside Road , Weston-Super-Mare, Avon, BS23 3QB, England.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2003, has been amortised over its useful life of 10 years.
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:
Plant & machinery
15% Reducing Balance
Motor vehicles
15% Reducing Balance
Fixtures & fittings
15% Reducing Balance
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Weston Chiropractic Limited Notes to the Accounts for the year ended 30 June 2024
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 July 2023
16,500 
At 30 June 2024
16,500 
Amortisation
At 1 July 2023
16,500 
At 30 June 2024
16,500 
Net book value
At 30 June 2024
- 
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 July 2023
335,856 
171,111 
26,995 
3,317 
537,279 
Additions
- 
30,367 
30,041 
- 
60,408 
Disposals
- 
- 
(26,995)
- 
(26,995)
At 30 June 2024
335,856 
201,478 
30,041 
3,317 
570,692 
Depreciation
At 1 July 2023
- 
159,193 
6,749 
2,635 
168,577 
Charge for the year
- 
10,572 
7,510 
170 
18,252 
On disposals
- 
- 
(6,749)
- 
(6,749)
At 30 June 2024
- 
169,765 
7,510 
2,805 
180,080 
Net book value
At 30 June 2024
335,856 
31,713 
22,531 
512 
390,612 
At 30 June 2023
335,856 
11,918 
20,246 
682 
368,702 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
876 
1,129 
Amounts falling due after more than one year
Other debtors
407,713 
496,047 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
40,965 
31,597 
Taxes and social security
14,487 
31,977 
Other creditors
1,179 
1,209 
Loans from directors
- 
83,334 
Accruals
145 
- 
56,776 
148,117 
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Weston Chiropractic Limited Notes to the Accounts for the year ended 30 June 2024
8
Deferred taxation
2024 
2023 
£ 
£ 
Accelerated capital allowances
7,517 
8,213 
2024 
2023 
£ 
£ 
Provision at start of year
8,213 
2,778 
(Credited)/charged to the profit and loss account
(696)
5,435 
Provision at end of year
7,517 
8,213 
9
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
85 Ordinary shares of £1 each
85 
85 
15 'A' Ordinary shares of £1 each
15 
15 
100 
100 
10
Average number of employees
During the year the average number of employees was 6 (2023: 6).
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