Registered number
06532540
County Chiropractic Plymouth Ltd
Report and Accounts
31 March 2025
County Chiropractic Plymouth Ltd
Registered number: 06532540
Balance Sheet
as at 31 March 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 848 971
Current assets
Stocks 134 219
Debtors 4 2,773 1,578
Cash at bank and in hand 39,258 43,219
42,165 45,016
Creditors: amounts falling due within one year 5 (25,313) (21,633)
Net current assets 16,852 23,383
Net assets 17,700 24,354
Capital and reserves
Called up share capital 1,000 1,000
Profit and loss account 16,700 23,354
Shareholders' funds 17,700 24,354
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Dr BJ Quinn
Director
Approved by the board on 6 May 2025
County Chiropractic Plymouth Ltd
Notes to the Accounts
for the year ended 31 March 2025
1 Accounting policies
Basis of preparation
These financial statements have been prepared in accordance with the provisions of Section 1A Small Entities of Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The accounts have been prepared under the historical cost convention.
Turnover
Turnover represents amounts chargeable in respect of Chiropractic services and the sale of ancillary products.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life, as follows:
Long leasehold 10% straight line
Plant and machinery 15% reducing balance
Fixtures and fittings 10% reducing balance
Computer equipment 40% reducing balance
Stocks
Stocks are measured at the lower of cost and estimated selling price. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price).
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 tax rates and laws that have been enacted or substantially enacted by the statement of financial position date.
Deferred is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 substantially enacted by the statement of financial position date 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.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Land and buildings Plant and machinery etc Motor vehicles Total
£ £ £ £
Cost
At 1 April 2024 1,074 4,288 1,418 6,780
At 31 March 2025 1,074 4,288 1,418 6,780
Depreciation
At 1 April 2024 1,073 3,319 1,417 5,809
Charge for the year - 123 - 123
At 31 March 2025 1,073 3,442 1,417 5,932
Net book value
At 31 March 2025 1 846 1 848
At 31 March 2024 1 969 1 971
4 Debtors 2025 2024
£ £
Trade debtors 2,240 1,045
Other debtors 533 533
2,773 1,578
5 Creditors: amounts falling due within one year 2025 2024
£ £
Taxation and social security costs 15,358 11,869
Other creditors 9,955 9,764
25,313 21,633
6 Other information
County Chiropractic Plymouth Ltd is a private company limited by shares and incorporated in England. Its registered office is:
55 Elm Road
Plymouth
Devon
PL4 7AZ
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