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REGISTERED NUMBER: 10087248 (England and Wales)
















Coventry Central Chiropractic Clinic Ltd

Unaudited Financial Statements

for the Year Ended

31 March 2024






Coventry Central Chiropractic Clinic Ltd (Registered number: 10087248)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Coventry Central Chiropractic Clinic Ltd

Company Information
for the Year Ended 31 March 2024







DIRECTORS: Dr M Kibkalo
R J Pitblado





REGISTERED OFFICE: Unit 12
Shottery Brook Office Park
Timothy's Bridge Road
Stratford-Upon-Avon
Warwickshire
CV37 9NR





REGISTERED NUMBER: 10087248 (England and Wales)





ACCOUNTANTS: Moffat Gilbert
5 Clarendon Place
Leamington Spa
Warwickshire
CV32 5QL

Coventry Central Chiropractic Clinic Ltd (Registered number: 10087248)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 108,160 136,600

CURRENT ASSETS
Debtors 5 7,521 13,390
Cash at bank and in hand 139,195 159,284
146,716 172,674
CREDITORS
Amounts falling due within one year 6 79,025 45,681
NET CURRENT ASSETS 67,691 126,993
TOTAL ASSETS LESS CURRENT
LIABILITIES

175,851

263,593

CREDITORS
Amounts falling due after more than one
year

7

-

(43,129

)

PROVISIONS FOR LIABILITIES (24,821 ) (31,374 )
NET ASSETS 151,030 189,090

CAPITAL AND RESERVES
Called up share capital 8 1 1
Retained earnings 9 151,029 189,089
SHAREHOLDERS' FUNDS 151,030 189,090

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 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.

Coventry Central Chiropractic Clinic Ltd (Registered number: 10087248)

Balance Sheet - 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 December 2024 and were signed on its behalf by:





Dr M Kibkalo - Director


Coventry Central Chiropractic Clinic Ltd (Registered number: 10087248)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Coventry Central Chiropractic Clinic 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Short leasehold - 10% on cost
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% 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 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Coventry Central Chiropractic Clinic Ltd (Registered number: 10087248)

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 3 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2023 21,655 298,582 320,237
Additions - 6,402 6,402
At 31 March 2024 21,655 304,984 326,639
DEPRECIATION
At 1 April 2023 11,821 171,816 183,637
Charge for year 2,000 32,842 34,842
At 31 March 2024 13,821 204,658 218,479
NET BOOK VALUE
At 31 March 2024 7,834 100,326 108,160
At 31 March 2023 9,834 126,766 136,600

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 April 2023
and 31 March 2024 78,638
DEPRECIATION
At 1 April 2023 34,404
Charge for year 11,058
At 31 March 2024 45,462
NET BOOK VALUE
At 31 March 2024 33,176
At 31 March 2023 44,234

Coventry Central Chiropractic Clinic Ltd (Registered number: 10087248)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 5,000 11,340
Other debtors 1,374 1,374
Prepayments 1,147 676
7,521 13,390

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Hire purchase contracts 43,129 11,961
Tax 11,423 13,000
Social security and other taxes 852 79
Directors' current accounts 170 200
Accrued expenses 23,451 20,441
79,025 45,681

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.24 31.3.23
£    £   
Hire purchase contracts - 43,129

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
1 Ordinary £1 1 1

9. RESERVES
Retained
earnings
£   

At 1 April 2023 189,089
Profit for the year 21,940
Dividends (60,000 )
At 31 March 2024 151,029

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Dr M Kibkalo.