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Company No: 07814300 (England and Wales)

CHIROPRACTIC HEALTH AND FITNESS LIMITED

Unaudited Financial Statements
For the financial year ended 31 December 2024
Pages for filing with the registrar

CHIROPRACTIC HEALTH AND FITNESS LIMITED

Unaudited Financial Statements

For the financial year ended 31 December 2024

Contents

CHIROPRACTIC HEALTH AND FITNESS LIMITED

BALANCE SHEET

As at 31 December 2024
CHIROPRACTIC HEALTH AND FITNESS LIMITED

BALANCE SHEET (continued)

As at 31 December 2024
Note 2024 2023
£ £
Fixed assets
Tangible assets 3 5,889 6,679
5,889 6,679
Current assets
Debtors 4 12,611 10,335
Cash at bank and in hand 85,773 69,804
98,384 80,139
Creditors: amounts falling due within one year 5 ( 17,985) ( 22,109)
Net current assets 80,399 58,030
Total assets less current liabilities 86,288 64,709
Provision for liabilities ( 1,303) ( 1,420)
Net assets 84,985 63,289
Capital and reserves
Called-up share capital 6 2 2
Profit and loss account 84,983 63,287
Total shareholders' funds 84,985 63,289

For the financial year ending 31 December 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of Chiropractic Health and Fitness Limited (registered number: 07814300) were approved and authorised for issue by the Board of Directors on 20 May 2025. They were signed on its behalf by:

Dr R D Simpson
Director
CHIROPRACTIC HEALTH AND FITNESS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2024
CHIROPRACTIC HEALTH AND FITNESS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Chiropractic Health and Fitness Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Lowin House, Tregolls Road, , Truro, Cornwall, TR1 2NA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover represents amounts chargeable to clients for services provided during the year. The income is recognised when the service has been provided.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a [straight-line, reducing balance] basis over its expected useful life, as follows:

Leasehold improvements depreciated over the life of the lease
Plant and machinery 25 % reducing balance
Office equipment 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

2024 2023
Number Number
Monthly average number of persons employed by the Company during the year, including directors 2 2

3. Tangible assets

Leasehold improve-
ments
Plant and machinery Office equipment Total
£ £ £ £
Cost
At 01 January 2024 9,043 13,361 9,144 31,548
Additions 0 177 1,040 1,217
Disposals 0 0 ( 454) ( 454)
At 31 December 2024 9,043 13,538 9,730 32,311
Accumulated depreciation
At 01 January 2024 7,111 9,992 7,766 24,869
Charge for the financial year 639 846 480 1,965
Disposals 0 0 ( 412) ( 412)
At 31 December 2024 7,750 10,838 7,834 26,422
Net book value
At 31 December 2024 1,293 2,700 1,896 5,889
At 31 December 2023 1,932 3,369 1,378 6,679

4. Debtors

2024 2023
£ £
Trade debtors 2,513 335
Other debtors 10,098 10,000
12,611 10,335

5. Creditors: amounts falling due within one year

2024 2023
£ £
Corporation tax 13,779 12,523
Other taxation and social security 389 470
Other creditors 3,817 9,116
17,985 22,109

6. Called-up share capital

2024 2023
£ £
Allotted, called-up and fully-paid
2 Ordinary shares of £ 1.00 each 2 2

7. Financial commitments

Commitments

2024 2023
£ £
Total future minimum lease payments under non-cancellable operating lease 110,410 108,640

The company rents a trading premises and has non-cancellable lease commitments totalling the above amount up to the next break clause.