2023-08-012024-07-312024-07-31false12121764THE BACK GARDEN CHIROPRACTIC CLINIC LTD2025-02-1886900falseiso4217:GBPxbrli:pure121217642023-08-01121217642024-07-31121217642023-08-012024-07-31121217642022-08-01121217642023-07-31121217642022-08-012023-07-3112121764bus:SmallEntities2023-08-012024-07-3112121764bus:AuditExempt-NoAccountantsReport2023-08-012024-07-3112121764bus:FullAccounts2023-08-012024-07-3112121764bus:PrivateLimitedCompanyLtd2023-08-012024-07-3112121764core:WithinOneYear2024-07-3112121764core:AfterOneYear2024-07-3112121764core:WithinOneYear2023-07-3112121764core:AfterOneYear2023-07-3112121764core:ShareCapital2024-07-3112121764core:SharePremium2024-07-3112121764core:RevaluationReserve2024-07-3112121764core:OtherReservesSubtotal2024-07-3112121764core:RetainedEarningsAccumulatedLosses2024-07-3112121764core:ShareCapital2023-07-3112121764core:SharePremium2023-07-3112121764core:RevaluationReserve2023-07-3112121764core:OtherReservesSubtotal2023-07-3112121764core:RetainedEarningsAccumulatedLosses2023-07-3112121764core:LandBuildings2024-07-3112121764core:PlantMachinery2024-07-3112121764core:Vehicles2024-07-3112121764core:FurnitureFittings2024-07-3112121764core:OfficeEquipment2024-07-3112121764core:NetGoodwill2024-07-3112121764core:IntangibleAssetsOtherThanGoodwill2024-07-3112121764core:ListedExchangeTraded2024-07-3112121764core:UnlistedNon-exchangeTraded2024-07-3112121764core:LandBuildings2023-07-3112121764core:PlantMachinery2023-07-3112121764core:Vehicles2023-07-3112121764core:FurnitureFittings2023-07-3112121764core:OfficeEquipment2023-07-3112121764core:NetGoodwill2023-07-3112121764core:IntangibleAssetsOtherThanGoodwill2023-07-3112121764core:ListedExchangeTraded2023-07-3112121764core:UnlistedNon-exchangeTraded2023-07-3112121764core:LandBuildings2023-08-012024-07-3112121764core:PlantMachinery2023-08-012024-07-3112121764core:Vehicles2023-08-012024-07-3112121764core:FurnitureFittings2023-08-012024-07-3112121764core:OfficeEquipment2023-08-012024-07-3112121764core:NetGoodwill2023-08-012024-07-3112121764core:IntangibleAssetsOtherThanGoodwill2023-08-012024-07-3112121764core:ListedExchangeTraded2023-08-012024-07-3112121764core:UnlistedNon-exchangeTraded2023-08-012024-07-3112121764core:MoreThanFiveYears2023-08-012024-07-3112121764core:Non-currentFinancialInstruments2024-07-3112121764core:Non-currentFinancialInstruments2023-07-3112121764dpl:CostSales2023-08-012024-07-3112121764dpl:DistributionCosts2023-08-012024-07-3112121764core:LandBuildings2023-08-012024-07-3112121764core:PlantMachinery2023-08-012024-07-3112121764core:Vehicles2023-08-012024-07-3112121764core:FurnitureFittings2023-08-012024-07-3112121764core:OfficeEquipment2023-08-012024-07-3112121764dpl:AdministrativeExpenses2023-08-012024-07-3112121764core:NetGoodwill2023-08-012024-07-3112121764core:IntangibleAssetsOtherThanGoodwill2023-08-012024-07-3112121764dpl:GroupUndertakings2023-08-012024-07-3112121764dpl:ParticipatingInterests2023-08-012024-07-3112121764dpl:GroupUndertakingscore:ListedExchangeTraded2023-08-012024-07-3112121764core:ListedExchangeTraded2023-08-012024-07-3112121764dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-08-012024-07-3112121764core:UnlistedNon-exchangeTraded2023-08-012024-07-3112121764dpl:CostSales2022-08-012023-07-3112121764dpl:DistributionCosts2022-08-012023-07-3112121764core:LandBuildings2022-08-012023-07-3112121764core:PlantMachinery2022-08-012023-07-3112121764core:Vehicles2022-08-012023-07-3112121764core:FurnitureFittings2022-08-012023-07-3112121764core:OfficeEquipment2022-08-012023-07-3112121764dpl:AdministrativeExpenses2022-08-012023-07-3112121764core:NetGoodwill2022-08-012023-07-3112121764core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-3112121764dpl:GroupUndertakings2022-08-012023-07-3112121764dpl:ParticipatingInterests2022-08-012023-07-3112121764dpl:GroupUndertakingscore:ListedExchangeTraded2022-08-012023-07-3112121764core:ListedExchangeTraded2022-08-012023-07-3112121764dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-08-012023-07-3112121764core:UnlistedNon-exchangeTraded2022-08-012023-07-3112121764core:NetGoodwill2024-07-3112121764core:IntangibleAssetsOtherThanGoodwill2024-07-3112121764core:LandBuildings2024-07-3112121764core:PlantMachinery2024-07-3112121764core:Vehicles2024-07-3112121764core:FurnitureFittings2024-07-3112121764core:OfficeEquipment2024-07-3112121764core:AfterOneYear2024-07-3112121764core:WithinOneYear2024-07-3112121764core:ListedExchangeTraded2024-07-3112121764core:UnlistedNon-exchangeTraded2024-07-3112121764core:ShareCapital2024-07-3112121764core:SharePremium2024-07-3112121764core:RevaluationReserve2024-07-3112121764core:OtherReservesSubtotal2024-07-3112121764core:RetainedEarningsAccumulatedLosses2024-07-3112121764core:NetGoodwill2023-07-3112121764core:IntangibleAssetsOtherThanGoodwill2023-07-3112121764core:LandBuildings2023-07-3112121764core:PlantMachinery2023-07-3112121764core:Vehicles2023-07-3112121764core:FurnitureFittings2023-07-3112121764core:OfficeEquipment2023-07-3112121764core:AfterOneYear2023-07-3112121764core:WithinOneYear2023-07-3112121764core:List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THE BACK GARDEN CHIROPRACTIC CLINIC LTD

Registered Number
12121764
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

THE BACK GARDEN CHIROPRACTIC CLINIC LTD
Company Information
for the year from 1 August 2023 to 31 July 2024

Director

GREIG, Lisa Anchen

Registered Address

C/O Xeinadin First Floor Secure House
Lulworth Close
Chandler's Ford
SO53 3TL

Registered Number

12121764 (England and Wales)
THE BACK GARDEN CHIROPRACTIC CLINIC LTD
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,452909
1,452909
Current assets
Stocks4550817
Debtors53,3962,198
Cash at bank and on hand223,743229,019
227,689232,034
Creditors amounts falling due within one year6(101,347)(75,652)
Net current assets (liabilities)126,342156,382
Total assets less current liabilities127,794157,291
Provisions for liabilities7(285)(191)
Net assets127,509157,100
Capital and reserves
Called up share capital101100
Profit and loss account127,408157,000
Shareholders' funds127,509157,100
The financial statements were approved and authorised for issue by the Director on 18 February 2025, and are signed on its behalf by:
GREIG, Lisa Anchen
Director
Registered Company No. 12121764
THE BACK GARDEN CHIROPRACTIC CLINIC LTD
Notes to the Financial Statements
for the year ended 31 July 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Plant and machinery7
Fixtures and fittings7
Office Equipment3
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year89
3.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 August 231307914,1565,077
Additions--1,0811,081
At 31 July 241307915,2376,158
Depreciation and impairment
At 01 August 23713663,7314,168
Charge for year18109411538
At 31 July 24894754,1424,706
Net book value
At 31 July 24413161,0951,452
At 31 July 2359425425909
4.Stocks

2024

2023

££
Other stocks550817
Total550817
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables2,2162,198
Amounts owed by associates and joint ventures / participating interests1,000-
Other debtors180-
Total3,3962,198
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
6.Creditors: amounts due within one year

2024

2023

££
Amounts owed to related parties88,50454,543
Taxation and social security11,07319,468
Accrued liabilities and deferred income1,7701,641
Total101,34775,652
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)285191
Total285191
8.Related party transactions
At the year end Mrs L Greig was owed £88,504 by the company (2023: £54,543) At the year end Elenai Provincial Properties Ltd owed the company £1,000 (2023: £0)