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REGISTERED NUMBER: 07518601 (England and Wales)















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

CHURCHDOWN OSTEOPATHS LTD

CHURCHDOWN OSTEOPATHS LTD (REGISTERED NUMBER: 07518601)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024










Page

Company Information 1

Chartered Certified Accountants' Report 2

Statement of Financial Position 3 to 4

Notes to the Financial Statements 5 to 7


CHURCHDOWN OSTEOPATHS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTOR: N A Hayden





REGISTERED OFFICE: 3 Bath Mews
Bath Parade
Cheltenham
Gloucestershire
GL53 7HL





REGISTERED NUMBER: 07518601 (England and Wales)





ACCOUNTANTS: Smith Heath Limited
Brent House
382 Gloucester Road
Cheltenham
Gloucestershire
GL51 7AY

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
CHURCHDOWN OSTEOPATHS LTD


The following reproduces the text of the report prepared for the director 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 Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Churchdown Osteopaths Ltd for the year ended 31 March 2024 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Churchdown Osteopaths Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Churchdown Osteopaths Ltd and state those matters that we have agreed to state to the director of Churchdown Osteopaths Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Churchdown Osteopaths Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Churchdown Osteopaths Ltd. You consider that Churchdown Osteopaths Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Churchdown Osteopaths Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Smith Heath Limited
Brent House
382 Gloucester Road
Cheltenham
Gloucestershire
GL51 7AY


16 September 2024

CHURCHDOWN OSTEOPATHS LTD (REGISTERED NUMBER: 07518601)

STATEMENT OF FINANCIAL POSITION
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 91,037 88,240
91,037 88,240

CURRENT ASSETS
Debtors 6 36,819 32,125
Cash at bank and in hand 39,926 33,184
76,745 65,309
CREDITORS
Amounts falling due within one year 7 56,520 31,746
NET CURRENT ASSETS 20,225 33,563
TOTAL ASSETS LESS CURRENT
LIABILITIES

111,262

121,803

CREDITORS
Amounts falling due after more than one
year

8

(15,709

)

(25,844

)

PROVISIONS FOR LIABILITIES (20,372 ) (19,289 )
NET ASSETS 75,181 76,670

CAPITAL AND RESERVES
Called up share capital 3 3
Retained earnings 75,178 76,667
75,181 76,670

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

CHURCHDOWN OSTEOPATHS LTD (REGISTERED NUMBER: 07518601)

STATEMENT OF FINANCIAL POSITION - continued
31 MARCH 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 September 2024 and were signed by:





N A Hayden - Director


CHURCHDOWN OSTEOPATHS LTD (REGISTERED NUMBER: 07518601)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024


1. STATUTORY INFORMATION

Churchdown Osteopaths 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 2011, is being amortised evenly over its estimated useful life of five 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.
Fixtures, fittings and equipment - 25% on reducing balance
Motor vehicles - 20% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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

CHURCHDOWN OSTEOPATHS LTD (REGISTERED NUMBER: 07518601)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


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 7 (2023 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 300,000
AMORTISATION
At 1 April 2023
and 31 March 2024 300,000
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures,
fittings
and Motor
equipment vehicles Totals
£    £    £   
COST
At 1 April 2023 86,780 49,995 136,775
Additions 29,007 - 29,007
At 31 March 2024 115,787 49,995 165,782
DEPRECIATION
At 1 April 2023 43,535 5,000 48,535
Charge for year 16,211 9,999 26,210
At 31 March 2024 59,746 14,999 74,745
NET BOOK VALUE
At 31 March 2024 56,041 34,996 91,037
At 31 March 2023 43,245 44,995 88,240

CHURCHDOWN OSTEOPATHS LTD (REGISTERED NUMBER: 07518601)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 13,474 382
Other debtors 23,345 31,743
36,819 32,125

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,118 9,868
Trade creditors 253 389
Taxation and social security 25,302 8,214
Other creditors 20,847 13,275
56,520 31,746

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 15,709 25,844

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2024 and 31 March 2023:

2024 2023
£    £   
N A Hayden
Balance outstanding at start of year 16,978 7,770
Amounts advanced 9,000 16,978
Amounts repaid (16,978 ) (7,770 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 9,000 16,978