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REGISTERED NUMBER: 09907255 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Salford Chiropractic Clinic Limited

Salford Chiropractic Clinic Limited (Registered number: 09907255)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Salford Chiropractic Clinic Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: L Snelius
AL Snelius





REGISTERED OFFICE: Ground Floor
Rear Barn
The Brookdale Centre
Knutsford
Cheshire
WA16 0SR





REGISTERED NUMBER: 09907255 (England and Wales)





ACCOUNTANTS: EBA
Ground Floor
Rear Barn
The Brookdale Centre
Knutsford
Cheshire
WA16 0SR

Salford Chiropractic Clinic Limited (Registered number: 09907255)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 85,500 85,500
Tangible assets 5 124,488 92,732
209,988 178,232

CURRENT ASSETS
Debtors 6 2,778 2,830
Cash at bank and in hand 44,713 29,801
47,491 32,631
CREDITORS
Amounts falling due within one year 7 92,152 85,246
NET CURRENT LIABILITIES (44,661 ) (52,615 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

165,327

125,617

CREDITORS
Amounts falling due after more than one
year

8

(40,213

)

(31,167

)

PROVISIONS FOR LIABILITIES (30,866 ) (25,544 )
NET ASSETS 94,248 68,906

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 94,148 68,806
94,248 68,906

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Salford Chiropractic Clinic Limited (Registered number: 09907255)

Balance Sheet - continued
31 December 2023


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 August 2024 and were signed on its behalf by:





L Snelius - Director


Salford Chiropractic Clinic Limited (Registered number: 09907255)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Salford Chiropractic Clinic Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Having initially written off goodwill based on an estimated useful life of 20 years, the directors feel there is no need to amortise this any further.

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 losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings - 10% on cost
Plant and machinery etc - 33% on cost and 25% on reducing balance

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
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.

Salford Chiropractic Clinic Limited (Registered number: 09907255)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 January 2023
and 31 December 2023 90,000
AMORTISATION
At 1 January 2023
and 31 December 2023 4,500
NET BOOK VALUE
At 31 December 2023 85,500
At 31 December 2022 85,500

Salford Chiropractic Clinic Limited (Registered number: 09907255)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£ £ £
COST
At 1 January 2023 2,550 201,485 204,035
Additions - 74,390 74,390
At 31 December 2023 2,550 275,875 278,425
DEPRECIATION
At 1 January 2023 1,275 110,028 111,303
Charge for year 255 42,379 42,634
At 31 December 2023 1,530 152,407 153,937
NET BOOK VALUE
At 31 December 2023 1,020 123,468 124,488
At 31 December 2022 1,275 91,457 92,732

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£
COST
At 1 January 2023 60,175
Additions 68,045
At 31 December 2023 128,220
DEPRECIATION
At 1 January 2023 26,327
Charge for year 25,473
At 31 December 2023 51,800
NET BOOK VALUE
At 31 December 2023 76,420
At 31 December 2022 33,848

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£ £
Other debtors 2,778 2,830

Salford Chiropractic Clinic Limited (Registered number: 09907255)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£ £
Hire purchase contracts 65,475 10,152
Taxation and social security 17,196 20,258
Other creditors 9,481 54,836
92,152 85,246

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.23 31.12.22
£ £
Hire purchase contracts 20,213 31,167
Other creditors 20,000 -
40,213 31,167

9. ULTIMATE CONTROLLING PARTY

The controlling party is L Snelius.