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REGISTERED NUMBER: 04765550 (England and Wales)















CHIROPRACTIC CENTRE LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023






CHIROPRACTIC CENTRE LIMITED (REGISTERED NUMBER: 04765550)






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




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4

Report of the Accountants 8

CHIROPRACTIC CENTRE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2023







DIRECTORS: Dr J Liblanc
Dr C J D Ross





REGISTERED OFFICE: 45 High Street
Dodworth
BARNSLEY
South Yorkshire
S75 3RF





REGISTERED NUMBER: 04765550 (England and Wales)





ACCOUNTANTS: FINLAYSON & CO
Whitby Court
Abbey Road
Shepley
HUDDERSFIELD
West Yorkshire
HD8 8EL

CHIROPRACTIC CENTRE LIMITED (REGISTERED NUMBER: 04765550)

STATEMENT OF FINANCIAL POSITION
30 SEPTEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Property, plant and equipment 5 92,075 94,787
92,075 94,787

CURRENT ASSETS
Debtors 6 129,168 149,875
Cash at bank 18,468 56,407
147,636 206,282
CREDITORS
Amounts falling due within one year 7 44,481 38,289
NET CURRENT ASSETS 103,155 167,993
TOTAL ASSETS LESS CURRENT
LIABILITIES

195,230

262,780

CREDITORS
Amounts falling due after more than one
year

8

53,994

62,713
NET ASSETS 141,236 200,067

CAPITAL AND RESERVES
Called up share capital 9 2 2
Retained earnings 141,234 200,065
SHAREHOLDERS' FUNDS 141,236 200,067

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 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.

CHIROPRACTIC CENTRE LIMITED (REGISTERED NUMBER: 04765550)

STATEMENT OF FINANCIAL POSITION - continued
30 SEPTEMBER 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 28 June 2024 and were signed on its behalf by:





Dr J Liblanc - Director


CHIROPRACTIC CENTRE LIMITED (REGISTERED NUMBER: 04765550)

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

1. STATUTORY INFORMATION

Chiropractic Centre 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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover
Revenue 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 businesses in 2003 & 2006, is being amortised evenly over their estimated useful life of ten years.

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.
Plant & Equipment - 20% on cost
Fixtures and Fittings - 15% on reducing balance
Motor Vehicles - 25% on cost
Computer Equipment - 33% 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

CHIROPRACTIC CENTRE LIMITED (REGISTERED NUMBER: 04765550)

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

2. ACCOUNTING POLICIES - continued

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 6 (2022 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2022
and 30 September 2023 92,900
AMORTISATION
At 1 October 2022
and 30 September 2023 92,900
NET BOOK VALUE
At 30 September 2023 -
At 30 September 2022 -

5. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Short Plant & and
leasehold Equipment Fittings
£    £    £   
COST
At 1 October 2022 50,014 6,921 40,074
Additions - 1,086 7,475
At 30 September 2023 50,014 8,007 47,549
DEPRECIATION
At 1 October 2022 - 6,062 36,158
Charge for year - 263 902
At 30 September 2023 - 6,325 37,060
NET BOOK VALUE
At 30 September 2023 50,014 1,682 10,489
At 30 September 2022 50,014 859 3,916

CHIROPRACTIC CENTRE LIMITED (REGISTERED NUMBER: 04765550)

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

5. PROPERTY, PLANT AND EQUIPMENT - continued

Motor Computer
Vehicles Equipment Totals
£    £    £   
COST
At 1 October 2022 41,340 35,904 174,253
Additions - 2,319 10,880
At 30 September 2023 41,340 38,223 185,133
DEPRECIATION
At 1 October 2022 6,890 30,356 79,466
Charge for year 10,335 2,092 13,592
At 30 September 2023 17,225 32,448 93,058
NET BOOK VALUE
At 30 September 2023 24,115 5,775 92,075
At 30 September 2022 34,450 5,548 94,787

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 3,000 3,000
Other debtors 126,168 146,875
129,168 149,875

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 5,556 5,556
Hire purchase contracts 3,846 3,310
Taxation and social security 12,536 13,765
Other creditors 22,543 15,658
44,481 38,289

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 31,483 36,356
Hire purchase contracts 22,511 26,357
53,994 62,713

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 9,260 14,133

CHIROPRACTIC CENTRE LIMITED (REGISTERED NUMBER: 04765550)

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

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
2 Ordinary £1 2 2

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2023 and 30 September 2022:

2023 2022
£    £   
Dr J Liblanc and Dr C J D Ross
Balance outstanding at start of year 9,217 9,278
Amounts advanced 147,827 94,868
Amounts repaid (157,435 ) (94,929 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (391 ) 9,217

CHIROPRACTIC CENTRE LIMITED

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF
CHIROPRACTIC CENTRE LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 30 September 2023 set out on pages two to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






FINLAYSON & CO
Whitby Court
Abbey Road
Shepley
HUDDERSFIELD
West Yorkshire
HD8 8EL


28 June 2024