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Registered number: 05377962
Chester Wellness Centre Limited
Unaudited Financial Statements
For The Year Ended 29 February 2024
Shaw Austin
Chartered Accountants
45 City Road
Chester
CH1 3AE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05377962
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 21,467 23,243
21,467 23,243
CURRENT ASSETS
Debtors 5 17,464 5,689
Cash at bank and in hand 98,206 75,069
115,670 80,758
Creditors: Amounts Falling Due Within One Year 6 (38,399 ) (33,227 )
NET CURRENT ASSETS (LIABILITIES) 77,271 47,531
TOTAL ASSETS LESS CURRENT LIABILITIES 98,738 70,774
NET ASSETS 98,738 70,774
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 98,736 70,772
SHAREHOLDERS' FUNDS 98,738 70,774
Page 1
Page 2
For the year ending 29 February 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
J R Bills
Director
J E Bills
Director
3 October 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Chester Wellness Centre Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05377962 . The registered office is Chester Wellness Centre, Wrexham Road, Marlston-Cum-Lache, Chester, CH4 9DE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The presentational currency is £ Sterling and all amounts are rounded to the nearest £.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the rental of property in the ordinary course of the the company's activities. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% on cost
Fixtures & Fittings 10% on cost
Property Improvements 10% on cost
2.4. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
2.5. Pensions
The company makes contributions into employees' personal defined pension contribution schemes. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2023: 4)
6 4
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Property Improvements Total
£ £ £ £
Cost
As at 1 March 2023 4,081 8,453 18,061 30,595
Additions 3,214 377 - 3,591
As at 29 February 2024 7,295 8,830 18,061 34,186
Depreciation
As at 1 March 2023 2,290 3,256 1,806 7,352
Provided during the period 1,401 2,160 1,806 5,367
As at 29 February 2024 3,691 5,416 3,612 12,719
Net Book Value
As at 29 February 2024 3,604 3,414 14,449 21,467
As at 1 March 2023 1,791 5,197 16,255 23,243
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 17,464 5,689
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 28,548 30,656
Taxation and social security 9,851 2,571
38,399 33,227
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 53,100 53,100
Later than one year and not later than five years 212,400 212,400
Later than five years 43,807 96,907
309,307 362,407
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9. Related Party Transactions
The directors have made an interest free loan available to the company during the period of £116 (2023: £116), which is repayable on demand.
Page 5