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REGISTERED NUMBER: 09328254 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2024

for

Clark Chiropractic Limited

Clark Chiropractic Limited (Registered number: 09328254)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Balance Sheet 1

Notes to the Financial Statements 3


Clark Chiropractic Limited (Registered number: 09328254)

Balance Sheet
31 December 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Intangible assets 4 - -
Tangible assets 5 22,136 25,998
22,136 25,998

Current assets
Stocks 375 375
Debtors 6 10,773 10,917
Cash at bank 42,163 39,787
53,311 51,079
Creditors: amounts falling due within
one year

7

29,357

36,122
Net current assets 23,954 14,957
Total assets less current liabilities 46,090 40,955

Provisions for liabilities 1,590 2,335
Net assets 44,500 38,620

Capital and reserves
Called up share capital 8 100 100
Retained earnings 44,400 38,520
Shareholders' funds 44,500 38,620

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

Clark Chiropractic Limited (Registered number: 09328254)

Balance Sheet - continued
31 December 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 Board of Directors and authorised for issue on 22 February 2025 and were signed on its behalf by:





B W J Clark - Director


Clark Chiropractic Limited (Registered number: 09328254)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. Statutory information

Clark Chiropractic Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 09328254

Registered office: 85 Church Road
Hove
East Sussex
BN3 2BB

The presentation currency of the financial statements is in Pound Sterling (£) and rounding is to the nearest (£).

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 and represents amounts receivable for services rendered, stated net of discounts.

When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.

When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in both 2016 and 2017, has been fully amortised.

Tangible fixed assets
Tangible fixed assets are stated at cost or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Property improvements - 5% straight line
Fixtures and fittings - 20% straight line
Computer equipment - 25% reducing balance

Clark Chiropractic Limited (Registered number: 09328254)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

2. Accounting policies - continued

Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Stock is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

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 4 (2023 - 3 ) .

Clark Chiropractic Limited (Registered number: 09328254)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

4. Intangible fixed assets
Goodwill
£   
Cost
At 1 January 2024
and 31 December 2024 60,000
Amortisation
At 1 January 2024
and 31 December 2024 60,000
Net book value
At 31 December 2024 -
At 31 December 2023 -

5. Tangible fixed assets
Fixtures
Short and Computer
leasehold fittings equipment Totals
£    £    £    £   
Cost
At 1 January 2024
and 31 December 2024 18,801 22,315 4,010 45,126
Depreciation
At 1 January 2024 862 15,956 2,310 19,128
Charge for year 940 2,497 425 3,862
At 31 December 2024 1,802 18,453 2,735 22,990
Net book value
At 31 December 2024 16,999 3,862 1,275 22,136
At 31 December 2023 17,939 6,359 1,700 25,998

6. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 5,605 5,432
Other debtors 5,168 5,485
10,773 10,917

Clark Chiropractic Limited (Registered number: 09328254)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

7. Creditors: amounts falling due within one year
2024 2023
£    £   
Trade creditors - 299
Taxation and social security 12,339 14,445
Other creditors 17,018 21,378
29,357 36,122

8. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
50 Ordinary A £1 50 50
50 Ordinary B £1 50 50
100 100

9. Related party disclosures

Creditors include balances of £98 (2023: £3,367) owed to the directors.