Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-30truefalse2023-05-01No description of principal activity11trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08964431 2023-05-01 2024-04-30 08964431 2022-05-01 2023-04-30 08964431 2024-04-30 08964431 2023-04-30 08964431 c:Director1 2023-05-01 2024-04-30 08964431 d:FurnitureFittings 2023-05-01 2024-04-30 08964431 d:FurnitureFittings 2024-04-30 08964431 d:FurnitureFittings 2023-04-30 08964431 d:CurrentFinancialInstruments 2024-04-30 08964431 d:CurrentFinancialInstruments 2023-04-30 08964431 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 08964431 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 08964431 d:ShareCapital 2024-04-30 08964431 d:ShareCapital 2023-04-30 08964431 d:RetainedEarningsAccumulatedLosses 2024-04-30 08964431 d:RetainedEarningsAccumulatedLosses 2023-04-30 08964431 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2024-04-30 08964431 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2023-04-30 08964431 c:FRS102 2023-05-01 2024-04-30 08964431 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 08964431 c:FullAccounts 2023-05-01 2024-04-30 08964431 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure

Registered number: 08964431










WARNER CHIROPRACTIC LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2024

 
WARNER CHIROPRACTIC LIMITED
REGISTERED NUMBER: 08964431

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 5 
3,063
2,089

Cash at bank and in hand
 6 
54,998
28,099

  
58,061
30,188

Creditors: amounts falling due within one year
 7 
(36,257)
(11,531)

Net current assets
  
 
 
21,804
 
 
18,657

Total assets less current liabilities
  
21,804
18,657

  

Net assets
  
21,804
18,657


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
21,704
18,557

  
21,804
18,657


Page 1

 
WARNER CHIROPRACTIC LIMITED
REGISTERED NUMBER: 08964431

BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2024

The director considers 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 director acknowledges her 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 24 January 2025.




C. Pearman
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
WARNER CHIROPRACTIC LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

The company is a private company limited by shares and was incorporated in England and Wales. The registered office is:
Kingsridge House,
601 London Road,
Westcliff-on-Sea,
Essex,
SS0 9PE.

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, and any sales taxes. The following criteria must also be met before revenue is recognised:
Rendering of services
Revenue from the provision of services is recognised in the period in which the services are provided.

 
2.3

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.4

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.

Page 3

 
WARNER CHIROPRACTIC LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)

 
2.5

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 the straight-line method.

Depreciation is provided on the following basis:

Fixtures, fittings & equipment
-
20%
Straight line basis

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.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

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.

 
2.8

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.

 
2.9

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

 
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 1 (2023 - 1).

Page 4

 
WARNER CHIROPRACTIC LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

4.


Tangible fixed assets





Fixtures, fittings & equipment

£



Cost or valuation


At 1 May 2023
1,519



At 30 April 2024

1,519



Depreciation


At 1 May 2023
1,519



At 30 April 2024

1,519



Net book value



At 30 April 2024
-



At 30 April 2023
-


5.


Debtors

2024
2023
£
£


Trade debtors
3,063
2,089

3,063
2,089



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
54,998
28,099

54,998
28,099


Page 5

 
WARNER CHIROPRACTIC LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
29,002
2,337

Corporation tax
6,509
8,854

Other taxation and social security
697
340

Other creditors
49
-

36,257
11,531



8.


Financial instruments

2024
2023
£
£

Financial assets


Financial assets measured at fair value through profit or loss
54,998
28,099




Financial assets measured at fair value through profit or loss comprise cash at bank.


9.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions paid  by the Company to the fund and amounted to £25,000 (2023 £5,000). 


10.


Related party transactions

During the year the company paid the following amounts in respect of the director:
Dividends £24,600 (2023 £20,100)
Remuneration £9,096 (2023 £9,096)
Pension contribution £25,000 (2023 £5,000)


Page 6