IRIS Accounts Production v24.3.2.46 05432845 Board of Directors 1.5.23 30.4.24 30.4.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh054328452023-04-30054328452024-04-30054328452023-05-012024-04-30054328452022-04-30054328452022-05-012023-04-30054328452023-04-3005432845ns15:EnglandWales2023-05-012024-04-3005432845ns14:PoundSterling2023-05-012024-04-3005432845ns10:Director12023-05-012024-04-3005432845ns10:PrivateLimitedCompanyLtd2023-05-012024-04-3005432845ns10:SmallEntities2023-05-012024-04-3005432845ns10:AuditExemptWithAccountantsReport2023-05-012024-04-3005432845ns10:SmallCompaniesRegimeForDirectorsReport2023-05-012024-04-3005432845ns10:SmallCompaniesRegimeForAccounts2023-05-012024-04-3005432845ns10:FullAccounts2023-05-012024-04-300543284512023-05-012024-04-3005432845ns10:Director22023-05-012024-04-3005432845ns10:RegisteredOffice2023-05-012024-04-3005432845ns5:CurrentFinancialInstruments2024-04-3005432845ns5:CurrentFinancialInstruments2023-04-3005432845ns5:ShareCapital2024-04-3005432845ns5:ShareCapital2023-04-3005432845ns5:RetainedEarningsAccumulatedLosses2024-04-3005432845ns5:RetainedEarningsAccumulatedLosses2023-04-3005432845ns5:NetGoodwill2023-05-012024-04-3005432845ns5:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3005432845ns5:LeaseholdImprovements2023-05-012024-04-3005432845ns5:PlantMachinery2023-05-012024-04-3005432845ns5:MotorVehicles2023-05-012024-04-3005432845ns5:ComputerEquipment2023-05-012024-04-3005432845ns5:NetGoodwill2023-04-3005432845ns5:NetGoodwill2024-04-3005432845ns5:NetGoodwill2023-04-3005432845ns5:LeaseholdImprovements2023-04-3005432845ns5:PlantMachinery2023-04-3005432845ns5:MotorVehicles2023-04-3005432845ns5:ComputerEquipment2023-04-3005432845ns5:LeaseholdImprovements2024-04-3005432845ns5:PlantMachinery2024-04-3005432845ns5:MotorVehicles2024-04-3005432845ns5:ComputerEquipment2024-04-3005432845ns5:LeaseholdImprovements2023-04-3005432845ns5:PlantMachinery2023-04-3005432845ns5:MotorVehicles2023-04-3005432845ns5:ComputerEquipment2023-04-3005432845ns5:WithinOneYearns5:CurrentFinancialInstruments2024-04-3005432845ns5:WithinOneYearns5:CurrentFinancialInstruments2023-04-30
REGISTERED NUMBER: 05432845 (England and Wales)













CAERPHILLY STATION CHIROPRACTIC CENTRE
LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024






CAERPHILLY STATION CHIROPRACTIC CENTRE
LIMITED (REGISTERED NUMBER: 05432845)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024










Page

Company Information 1

Chartered Accountants' Report 2

Statement of Financial Position 3

Notes to the Financial Statements 4


CAERPHILLY STATION CHIROPRACTIC CENTRE
LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: Mr. S Yoxall
Dr. E Yoxall





REGISTERED OFFICE: 86 Cardiff Road
Caerphilly
CF83 1JR





REGISTERED NUMBER: 05432845 (England and Wales)





ACCOUNTANTS: Carston ETL
Tudor House
16 Cathedral Road
Cardiff
CF11 9LJ

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
CAERPHILLY STATION CHIROPRACTIC CENTRE
LIMITED


The following reproduces the text of the report prepared for the directors 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 Directors 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 Caerphilly Station Chiropractic Centre Limited for the year ended 30 April 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Caerphilly Station Chiropractic Centre Limited, as a body, in accordance with the terms of our engagement letter dated 25 January 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Caerphilly Station Chiropractic Centre Limited and state those matters that we have agreed to state to the Board of Directors of Caerphilly Station Chiropractic Centre Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Caerphilly Station Chiropractic Centre Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Caerphilly Station Chiropractic Centre Limited 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 Caerphilly Station Chiropractic Centre Limited. You consider that Caerphilly Station Chiropractic Centre Limited 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 Caerphilly Station Chiropractic Centre Limited. 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.






Carston ETL
Tudor House
16 Cathedral Road
Cardiff
CF11 9LJ


28 January 2025

CAERPHILLY STATION CHIROPRACTIC CENTRE
LIMITED (REGISTERED NUMBER: 05432845)

STATEMENT OF FINANCIAL POSITION
30 APRIL 2024

2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 1 1
Tangible assets 5 17,825 17,068
17,826 17,069

CURRENT ASSETS
Stocks 1,000 1,000
Debtors 6 4,595 1,100
Investments 7 164,421 160,204
Cash at bank 561,176 507,289
731,192 669,593
CREDITORS
Amounts falling due within one year 8 72,511 109,962
NET CURRENT ASSETS 658,681 559,631
TOTAL ASSETS LESS CURRENT LIABILITIES 676,507 576,700

PROVISIONS FOR LIABILITIES 935 4,712
NET ASSETS 675,572 571,988

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 675,472 571,888
SHAREHOLDERS' FUNDS 675,572 571,988

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

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 Board of Directors and authorised for issue on 28 January 2025 and were signed on its behalf by:



Mr. S Yoxall - Director


CAERPHILLY STATION CHIROPRACTIC CENTRE
LIMITED (REGISTERED NUMBER: 05432845)

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


1. STATUTORY INFORMATION

Caerphilly Station Chiropractic Centre Limited 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 2006, 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.
Improvements to property - 10% straight line on cost
Office equipment - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Practice equipment - 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

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 12 (2023 - 12 ) .

CAERPHILLY STATION CHIROPRACTIC CENTRE
LIMITED (REGISTERED NUMBER: 05432845)

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


4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 May 2023
and 30 April 2024 48,000
AMORTISATION
At 1 May 2023
and 30 April 2024 47,999
NET BOOK VALUE
At 30 April 2024 1
At 30 April 2023 1

5. TANGIBLE FIXED ASSETS
Improvements Office Motor Practice
to property equipment vehicles equipment Totals
£ £ £ £ £
COST
At 1 May 2023 24,810 17,831 31,409 41,215 115,265
Additions - 5,214 - - 5,214
At 30 April 2024 24,810 23,045 31,409 41,215 120,479
DEPRECIATION
At 1 May 2023 24,810 12,329 26,075 34,983 98,197
Charge for year - 2,144 1,067 1,246 4,457
At 30 April 2024 24,810 14,473 27,142 36,229 102,654
NET BOOK VALUE
At 30 April 2024 - 8,572 4,267 4,986 17,825
At 30 April 2023 - 5,502 5,334 6,232 17,068

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Other debtors 4,595 1,100

7. CURRENT ASSET INVESTMENTS
2024 2023
£ £
Other 164,421 160,204

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Taxation and social security 68,644 58,324
Other creditors 3,867 51,638
72,511 109,962