IRIS Accounts Production v24.2.0.383 08108873 Board of Directors Board of Directors 1.7.23 30.6.24 30.6.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh081088732023-06-30081088732024-06-30081088732023-07-012024-06-30081088732022-06-30081088732022-07-012023-06-30081088732023-06-3008108873ns15:EnglandWales2023-07-012024-06-3008108873ns14:PoundSterling2023-07-012024-06-3008108873ns10:Director12023-07-012024-06-3008108873ns10:Director22023-07-012024-06-3008108873ns10:PrivateLimitedCompanyLtd2023-07-012024-06-3008108873ns10:SmallEntities2023-07-012024-06-3008108873ns10:AuditExempt-NoAccountantsReport2023-07-012024-06-3008108873ns10:SmallCompaniesRegimeForDirectorsReport2023-07-012024-06-3008108873ns10:SmallCompaniesRegimeForAccounts2023-07-012024-06-3008108873ns10:FullAccounts2023-07-012024-06-3008108873ns10:RegisteredOffice2023-07-012024-06-3008108873ns5:CurrentFinancialInstruments2024-06-3008108873ns5:CurrentFinancialInstruments2023-06-3008108873ns5:Non-currentFinancialInstruments2024-06-3008108873ns5:Non-currentFinancialInstruments2023-06-3008108873ns5:ShareCapital2024-06-3008108873ns5:ShareCapital2023-06-3008108873ns5:RetainedEarningsAccumulatedLosses2024-06-3008108873ns5:RetainedEarningsAccumulatedLosses2023-06-3008108873ns5:PlantMachinery2023-07-012024-06-3008108873ns5:FurnitureFittings2023-07-012024-06-3008108873ns5:ComputerEquipment2023-07-012024-06-3008108873ns5:LandBuildingsns5:ShortLeaseholdAssets2023-06-3008108873ns5:PlantMachinery2023-06-3008108873ns5:FurnitureFittings2023-06-3008108873ns5:ComputerEquipment2023-06-3008108873ns5:LandBuildingsns5:ShortLeaseholdAssets2023-07-012024-06-3008108873ns5:LandBuildingsns5:ShortLeaseholdAssets2024-06-3008108873ns5:PlantMachinery2024-06-3008108873ns5:FurnitureFittings2024-06-3008108873ns5:ComputerEquipment2024-06-3008108873ns5:LandBuildingsns5:ShortLeaseholdAssets2023-06-3008108873ns5:PlantMachinery2023-06-3008108873ns5:FurnitureFittings2023-06-3008108873ns5:ComputerEquipment2023-06-3008108873ns5:WithinOneYearns5:CurrentFinancialInstruments2024-06-3008108873ns5:WithinOneYearns5:CurrentFinancialInstruments2023-06-30
REGISTERED NUMBER: 08108873 (England and Wales)












Unaudited Financial Statements

for the Year Ended 30 June 2024

for

Kasa Chiropractic Limited

Kasa Chiropractic Limited (Registered number: 08108873)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Kasa Chiropractic Limited

Company Information
for the Year Ended 30 June 2024







DIRECTORS: Dr M J Poulter
Dr C H Herbert





REGISTERED OFFICE: Brunel House
11 The Promenade
Clifton Down
Bristol
BS8 3NG





REGISTERED NUMBER: 08108873 (England and Wales)





ACCOUNTANTS: Wormald & Partners
Chartered Accountants (ICAEW)
Brunel House
11 The Promenade
Clifton Down
Bristol
BS8 3NG

Kasa Chiropractic Limited (Registered number: 08108873)

Balance Sheet
30 June 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 137,675 148,617

CURRENT ASSETS
Cash at bank and in hand 13,659 95,841

CREDITORS
Amounts falling due within one year 5 101,415 97,766
NET CURRENT LIABILITIES (87,756 ) (1,925 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

49,919

146,692

CREDITORS
Amounts falling due after more than one year 6 (20,982 ) (20,952 )

PROVISIONS FOR LIABILITIES (12,527 ) (12,936 )
NET ASSETS 16,410 112,804

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 16,210 112,604
SHAREHOLDERS' FUNDS 16,410 112,804

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

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

Kasa Chiropractic Limited (Registered number: 08108873)

Balance Sheet - continued
30 June 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 6 January 2025 and were signed on its behalf by:




Dr C H Herbert - Director



Dr M J Poulter - Director


Kasa Chiropractic Limited (Registered number: 08108873)

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

1. STATUTORY INFORMATION

Kasa Chiropractic 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance basis
Fixtures and fittings - 20% on straight line basis
Computer equipment - 33.33% on reducing balance basis

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
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 13 (2023 - 16 ) .

Kasa Chiropractic Limited (Registered number: 08108873)

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

4. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and Computer
leasehold machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 July 2023 191,209 171,634 31,312 23,861 418,016
Additions 87,008 2,319 4,380 3,871 97,578
Disposals (191,209 ) - - - (191,209 )
At 30 June 2024 87,008 173,953 35,692 27,732 324,385
DEPRECIATION
At 1 July 2023 94,336 127,245 30,067 17,751 269,399
Charge for year 19,120 7,006 1,317 3,324 30,767
Eliminated on disposal (113,456 ) - - - (113,456 )
At 30 June 2024 - 134,251 31,384 21,075 186,710
NET BOOK VALUE
At 30 June 2024 87,008 39,702 4,308 6,657 137,675
At 30 June 2023 96,873 44,389 1,245 6,110 148,617

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts (see note 7) 24,881 13,667
Trade creditors 3,404 3,466
Tax 32,422 46,900
Social security and other taxes 5,066 11,692
Pensions control account 930 1,851
American Express - CH Herbert 3,806 5,531
American Express - MJ Poulter 1,063 1,046
Directors' loan accounts 22,545 5,098
Accrued expenses 7,298 8,515
101,415 97,766

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans (see note 7) 20,982 20,952

7. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due within one year or on demand:
Bank loans 24,881 13,667

Amounts falling due between one and two years:
Bank loans 11,458 -

Kasa Chiropractic Limited (Registered number: 08108873)

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

7. LOANS - continued
2024 2023
£    £   
Amounts falling due between two and five years:
CBILS Loan 9,524 20,952

8. RELATED PARTY DISCLOSURES

During the year, total dividends of £152,000 (2023 - £166,000) were paid to the directors .