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Registered Number: 07906249
England and Wales

 

 

 

HARDING CHIROPRACTIC LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
Director Helen Elizabeth Harding
Registered Number 07906249
Registered Office 20 Telford Court
Chester Gates Business Park
Chester
CH1 6LT
Accountants Taylor & Co Accountants Ltd
113 Wallasey Road
Wallasey
Wirral
CH44 2AA
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 7,427    7,552 
7,427    7,552 
Current assets      
Stocks 4 1,540    800 
Cash at bank and in hand 167,399    123,991 
168,939    124,791 
Creditors: amount falling due within one year 5 (70,479)   (60,050)
Net current assets 98,460    64,741 
 
Total assets less current liabilities 105,887    72,293 
Net assets 105,887    72,293 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 105,886    72,292 
Shareholders' funds 105,887    72,293 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 22 August 2024 and were signed by:


-------------------------------
Helen Elizabeth Harding
Director
2
General Information
HARDING CHIROPRACTIC LTD is a private company, limited by shares, registered in England and Wales, registration number 07906249, registration address 20 Telford Court, Chester Gates Business Park, Chester, CH1 6LT.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 15 Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 15 (2023 : 14).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Total
  £   £
At 01 April 2023 18,092    18,092 
Additions 1,185    1,185 
Disposals  
At 31 March 2024 19,277    19,277 
Depreciation
At 01 April 2023 10,540    10,540 
Charge for year 1,310    1,310 
On disposals  
At 31 March 2024 11,850    11,850 
Net book values
Closing balance as at 31 March 2024 7,427    7,427 
Opening balance as at 01 April 2023 7,552    7,552 


4.

Stocks

2024
£
  2023
£
Finished Goods 1,540    800 
1,540    800 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors   125 
Corporation Tax 25,177    16,566 
PAYE & Social Security 7,758    6,324 
Accrued Expenses 14,309    15,000 
Other Creditors   1 
Wages & Salaries Control Account 23,053    21,941 
Directors' Current Accounts 182    93 
70,479    60,050 

3