Caseware UK (AP4) 2022.0.179 2022.0.179 2024-09-302024-09-30No description of principal activityfalse2023-10-0122falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 11398578 2023-10-01 2024-09-30 11398578 2022-10-01 2023-09-30 11398578 2024-09-30 11398578 2023-09-30 11398578 c:Director1 2023-10-01 2024-09-30 11398578 d:Buildings d:ShortLeaseholdAssets 2023-10-01 2024-09-30 11398578 d:Buildings d:ShortLeaseholdAssets 2024-09-30 11398578 d:Buildings d:ShortLeaseholdAssets 2023-09-30 11398578 d:PlantMachinery 2023-10-01 2024-09-30 11398578 d:PlantMachinery 2024-09-30 11398578 d:PlantMachinery 2023-09-30 11398578 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 11398578 d:FurnitureFittings 2023-10-01 2024-09-30 11398578 d:FurnitureFittings 2024-09-30 11398578 d:FurnitureFittings 2023-09-30 11398578 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 11398578 d:OfficeEquipment 2023-10-01 2024-09-30 11398578 d:OfficeEquipment 2024-09-30 11398578 d:OfficeEquipment 2023-09-30 11398578 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 11398578 d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 11398578 d:CurrentFinancialInstruments 2024-09-30 11398578 d:CurrentFinancialInstruments 2023-09-30 11398578 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 11398578 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 11398578 d:ShareCapital 2024-09-30 11398578 d:ShareCapital 2023-09-30 11398578 d:RetainedEarningsAccumulatedLosses 2024-09-30 11398578 d:RetainedEarningsAccumulatedLosses 2023-09-30 11398578 c:FRS102 2023-10-01 2024-09-30 11398578 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 11398578 c:FullAccounts 2023-10-01 2024-09-30 11398578 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 11398578 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure

Registered number: 11398578









COTSWOLD CHIROPRACTIC AND MASSAGE CLINIC LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
COTSWOLD CHIROPRACTIC AND MASSAGE CLINIC LIMITED
REGISTERED NUMBER: 11398578

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
11,963
11,712

  
11,963
11,712

Current assets
  

Cash at bank and in hand
 5 
9,511
7,887

  
9,511
7,887

Creditors: amounts falling due within one year
 6 
(19,249)
(17,717)

Net current liabilities
  
 
 
(9,738)
 
 
(9,830)

Total assets less current liabilities
  
2,225
1,882

  

Net assets
  
2,225
1,882


Capital and reserves
  

Called up share capital 
  
200
200

Profit and loss account
  
2,025
1,682

  
2,225
1,882


Page 1

 
COTSWOLD CHIROPRACTIC AND MASSAGE CLINIC LIMITED
REGISTERED NUMBER: 11398578
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 15 January 2025.




C Smith
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
COTSWOLD CHIROPRACTIC AND MASSAGE CLINIC LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

Cotswold Chiropractic and Massage Clinic Limited is a private company limited by shares and incorporated in England.  Its registered office is Bourne Mills, London Road, Brimscombe, Stroud, Gloucestershire, GL5 2TA. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Operating leases: the Company as lessee

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

Page 3

 
COTSWOLD CHIROPRACTIC AND MASSAGE CLINIC LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.4

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Statement of income and retained earnings in the same period as the related expenditure.

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using a straight-line and reducing balance method.

Depreciation is provided on the following basis:

Short-term leasehold property
-
20%
Straight-line
Plant and machinery
-
25%
Reducing balance
Fixtures and fittings
-
25%
Reducing balance
Office equipment
-
25%
Straight-line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 4

 
COTSWOLD CHIROPRACTIC AND MASSAGE CLINIC LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 5

 
COTSWOLD CHIROPRACTIC AND MASSAGE CLINIC LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4.


Tangible fixed assets





Short-term leasehold property
Plant and machinery
Fixtures and fittings
Office equipment
Total

£
£
£
£
£



Cost or valuation


At 1 October 2023
14,577
11,088
1,894
6,252
33,811


Additions
-
3,252
-
-
3,252



At 30 September 2024

14,577
14,340
1,894
6,252
37,063



Depreciation


At 1 October 2023
10,439
5,822
1,125
4,713
22,099


Charge for the year on owned assets
1,107
1,317
192
385
3,001



At 30 September 2024

11,546
7,139
1,317
5,098
25,100



Net book value



At 30 September 2024
3,031
7,201
577
1,154
11,963



At 30 September 2023
4,138
5,266
769
1,539
11,712

Page 6

 
COTSWOLD CHIROPRACTIC AND MASSAGE CLINIC LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
9,511
7,887

9,511
7,887



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Taxation and social security
17,067
12,097

Other creditors
158
3,516

Accruals and deferred income
2,024
2,104

19,249
17,717


 
Page 7