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Company Registration No. SC401659 (Scotland)
White Tree Chiropractic Ltd Unaudited accounts for the year ended 30 June 2024
White Tree Chiropractic Ltd Unaudited accounts Contents
Page
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White Tree Chiropractic Ltd Company Information for the year ended 30 June 2024
Director
GARY BLACKWOOD
Company Number
SC401659 (Scotland)
Registered Office
2 Chester Street Edinburgh EH3 7RA Scotland
Accountants
Nicola Hancock CA 45 Gilberstoun Loan Edinburgh EH15 2RQ
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White Tree Chiropractic Ltd Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Investments
9,474 
6,258 
Current assets
Debtors
2,704 
3,276 
Cash at bank and in hand
12,300 
5,001 
15,004 
8,277 
Creditors: amounts falling due within one year
(4,870)
(1,622)
Net current assets
10,134 
6,655 
Total assets less current liabilities
19,608 
12,913 
Creditors: amounts falling due after more than one year
(6,517)
(9,917)
Net assets
13,091 
2,996 
Capital and reserves
Called up share capital
100 
100 
Fair value reserve
(791)
(3,396)
Profit and loss account
13,782 
6,292 
Shareholders' funds
13,091 
2,996 
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 23 April 2025 and were signed on its behalf by
GARY BLACKWOOD Director Company Registration No. SC401659
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White Tree Chiropractic Ltd Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
White Tree Chiropractic Ltd is a private company, limited by shares, registered in Scotland, registration number SC401659. The registered office is 2 Chester Street, Edinburgh, EH3 7RA, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25%
Computer equipment
33%
Other tangible fixed assets
20%
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 July 2023
19,021 
At 30 June 2024
19,021 
Amortisation
At 1 July 2023
19,021 
At 30 June 2024
19,021 
Net book value
At 30 June 2024
- 
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White Tree Chiropractic Ltd Notes to the Accounts for the year ended 30 June 2024
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 July 2023
10,054 
At 30 June 2024
10,054 
Depreciation
At 1 July 2023
10,054 
At 30 June 2024
10,054 
Net book value
At 30 June 2024
- 
6
Investments
Other investments 
£ 
Valuation at 1 July 2023
6,258 
Fair value adjustments
3,216 
Valuation at 30 June 2024
9,474 
7
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
2,519 
2,479 
Amounts falling due after more than one year
Other debtors
185 
797 
8
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
1,191 
34 
Taxes and social security
2,186 
(101)
Other creditors
1,493 
1,689 
4,870 
1,622 
9
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
6,517 
9,917 
10
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
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White Tree Chiropractic Ltd Notes to the Accounts for the year ended 30 June 2024
11
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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