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REGISTERED NUMBER: 10149491 (England and Wales)

























Unaudited Financial Statements for the Year Ended 30 April 2024

for

Poynton Chiropractic Ltd

Poynton Chiropractic Ltd (Registered number: 10149491)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Poynton Chiropractic Ltd

Company Information
for the Year Ended 30 April 2024







DIRECTOR: Ms X Middleton





REGISTERED OFFICE: 35 London Road South
Poynton
Stockport
Cheshire
SK12 1LA





REGISTERED NUMBER: 10149491 (England and Wales)





ACCOUNTANTS: IN Accountancy Limited
2 Station View
Bramhall Moor Lane
Hazel Grove
Stockport
Cheshire
SK7 5ER

Poynton Chiropractic Ltd (Registered number: 10149491)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 107,826 67,802
107,826 67,802

CURRENT ASSETS
Debtors 6 9,502 260,917
Cash at bank 31,343 8,441
40,845 269,358
CREDITORS
Amounts falling due within one year 7 125,475 143,799
NET CURRENT (LIABILITIES)/ASSETS (84,630 ) 125,559
TOTAL ASSETS LESS CURRENT LIABILITIES 23,196 193,361

CREDITORS
Amounts falling due after more than one year 8 137,789 117,761
NET (LIABILITIES)/ASSETS (114,593 ) 75,600

CAPITAL AND RESERVES
Called up share capital 150 150
Retained earnings (114,743 ) 75,450
SHAREHOLDERS' FUNDS (114,593 ) 75,600

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 director acknowledges her 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.

Poynton Chiropractic Ltd (Registered number: 10149491)

Balance Sheet - continued
30 April 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 30 January 2025 and were signed by:





Ms X Middleton - Director


Poynton Chiropractic Ltd (Registered number: 10149491)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Poynton Chiropractic 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.

The financial statements are prepared in sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

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.
Land and buildings - 10% on cost
Plant and machinery etc - 25% on reducing balance

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 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.

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 13 (2023 - 12 ) .

Poynton Chiropractic Ltd (Registered number: 10149491)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST
At 1 May 2023
and 30 April 2024 6,000 30 6,030
AMORTISATION
At 1 May 2023
and 30 April 2024 6,000 30 6,030
NET BOOK VALUE
At 30 April 2024 - - -
At 30 April 2023 - - -

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 May 2023 69,438 47,815 117,253
Additions - 60,571 60,571
At 30 April 2024 69,438 108,386 177,824
DEPRECIATION
At 1 May 2023 13,886 35,565 49,451
Charge for year 6,943 13,604 20,547
At 30 April 2024 20,829 49,169 69,998
NET BOOK VALUE
At 30 April 2024 48,609 59,217 107,826
At 30 April 2023 55,552 12,250 67,802

The net book value of assets on hire purchase is £44,494 (2023: £nil).

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Other debtors 9,502 260,917

Poynton Chiropractic Ltd (Registered number: 10149491)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts 67,372 52,372
Hire purchase contracts 8,434 -
Trade creditors (1,743 ) -
Taxation and social security 28,940 37,482
Other creditors 22,472 53,945
125,475 143,799

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans 111,983 117,761
Hire purchase contracts 25,806 -
137,789 117,761

9. RELATED PARTY DISCLOSURES

During the previous year the company made loans to The Natural Drs Ltd and Adio Health Limited, companies in which the director is involved. During this year, these amounts were written off. Amounts owed by these companies at the balance sheet date amounted to £nil (2023: £260,767).