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Logo On Report
Registered Number: 09898384
England and Wales

 

 

 

ROCK CHIROPRACTIC DC LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 June 2023

End date: 31 May 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 53,055    62,420 
53,055    62,420 
Current assets      
Stocks 1,200    980 
Debtors   1,490 
Cash at bank and in hand 43,426    40,509 
44,626    42,979 
Creditors: amount falling due within one year (21,810)   8,489 
Net current assets 22,816    51,468 
 
Total assets less current liabilities 75,871    113,888 
Creditors: amount falling due after more than one year (69,360)   (85,774)
Provisions for liabilities (255)   (275)
Net assets 6,256    27,839 
 

Capital and reserves
     
Called up share capital 4    4 
Profit and loss account 6,252    27,835 
Shareholders' funds 6,256    27,839 
 


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

Directors' 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 directors acknowledge 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 26 October 2024 and were signed on its behalf by:


-------------------------------
Dr Sari Botros
Director
1
General Information
ROCK CHIROPRACTIC DC LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09898384, registration address Le Maigne, Crediton, Devon, EX17 5AL.

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.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
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:
Land and Buildings 20% Reducing Balance
Plant and Machinery 20% Reducing Balance
Motor Vehicles 20% Reducing Balance
Fixtures and Fittings 20% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
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.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 5 (2023 : 6).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Land and Buildings   Total
  £   £   £   £   £
At 01 June 2023 115,421    69,622    9,539    16,986    211,568 
Additions 419      7,748      8,167 
Disposals        
At 31 May 2024 115,840    69,622    17,287    16,986    219,735 
Depreciation
At 01 June 2023 93,412    42,644    7,257    10,102    153,415 
Charge for year 4,486    5,396    2,006    1,377    13,265 
On disposals        
At 31 May 2024 97,898    48,040    9,263    11,479    166,680 
Net book values
Closing balance as at 31 May 2024 17,942    21,582    8,024    5,507    53,055 
Opening balance as at 01 June 2023 22,009    26,978    6,549    6,884    62,420 

The net book value of Land and Buildings includes £ 5,507 (2023 £6,884) in respect of assets leased under finance leases or hire purchase contracts.

2