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REGISTERED NUMBER: 04604110 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Le Roux Chiropractic Ltd

Le Roux Chiropractic Ltd (Registered number: 04604110)






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


Le Roux Chiropractic Ltd

Company Information
for the Year Ended 31 December 2023







DIRECTOR: B Underwood





REGISTERED OFFICE: 122 Winchcombe Street
Cheltenham
Gloucestershire
GL52 2NW





REGISTERED NUMBER: 04604110 (England and Wales)





ACCOUNTANTS: Crossley and Co.
122 Winchcombe Street
Cheltenham
Gloucestershire
GL52 2NW

Le Roux Chiropractic Ltd (Registered number: 04604110)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 22,320 29,695
22,320 29,695

CURRENT ASSETS
Stocks 6 853 832
Debtors 7 8,501 20,346
Cash at bank 8,906 921
18,260 22,099
CREDITORS
Amounts falling due within one year 8 2,707 7,302
NET CURRENT ASSETS 15,553 14,797
TOTAL ASSETS LESS CURRENT
LIABILITIES

37,873

44,492

CREDITORS
Amounts falling due after more than one
year

9

(38,669

)

(43,854

)

PROVISIONS FOR LIABILITIES 10 (1,841 ) (368 )
NET (LIABILITIES)/ASSETS (2,637 ) 270

CAPITAL AND RESERVES
Called up share capital 11 2 2
Retained earnings 12 (2,639 ) 268
SHAREHOLDERS' FUNDS (2,637 ) 270

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 director acknowledges his 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.

Le Roux Chiropractic Ltd (Registered number: 04604110)

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 director and authorised for issue on 24 September 2024 and were signed by:





Mrs D A Underwood - Director


Le Roux Chiropractic Ltd (Registered number: 04604110)

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

1. STATUTORY INFORMATION

Le Roux Chiropractic Ltd 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
Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of twenty 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 and machinery - 25% on reducing balance
Fixtures and fittings - 25% on 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.

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.

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.

Le Roux Chiropractic Ltd (Registered number: 04604110)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2022 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2023
and 31 December 2023 78,000
AMORTISATION
At 1 January 2023
and 31 December 2023 78,000
NET BOOK VALUE
At 31 December 2023 -
At 31 December 2022 -

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 January 2023
and 31 December 2023 7,941 47,868 41,000 96,809
DEPRECIATION
At 1 January 2023 1,662 47,514 17,938 67,114
Charge for year 1,256 354 5,765 7,375
At 31 December 2023 2,918 47,868 23,703 74,489
NET BOOK VALUE
At 31 December 2023 5,023 - 17,297 22,320
At 31 December 2022 6,279 354 23,062 29,695

6. STOCKS
31.12.23 31.12.22
£    £   
Stocks 853 832

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 6,813 3,011
Other debtors - 15,647
Prepayments 1,688 1,688
8,501 20,346

Le Roux Chiropractic Ltd (Registered number: 04604110)

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

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors (2 ) 1
Tax 910 7,157
Social security and other taxes 281 (2,256 )
Accrued expenses 1,518 2,400
2,707 7,302

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.23 31.12.22
£    £   
Bank loans more 5 yr by instal 38,669 43,854

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 38,669 43,854

10. PROVISIONS FOR LIABILITIES
31.12.23 31.12.22
£    £   
Deferred tax 1,841 368

Deferred
tax
£   
Balance at 1 January 2023 368
Provided during year 1,473
Balance at 31 December 2023 1,841

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
2 Ordinary 1 2 2

12. RESERVES
Retained
earnings
£   

At 1 January 2023 268
Deficit for the year (2,907 )
At 31 December 2023 (2,639 )