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Registered Number: 09907255
England and Wales

 

 

 


Abridged Accounts


for the year ended 31 December 2024

for

SALFORD CHIROPRACTIC CLINIC LIMITED

Salford Chiropractic Clinic Limited
Contents Page
For the year ended 31 December 2024
 
 		 Notes
 		 2024
£		   2023
£
Fixed assets      
Intangible fixed assets 3 85,500    85,500 
Tangible fixed assets 4 72,871    124,488 
158,371    209,988 
Current assets      
Debtors 2,890    2,778 
Cash at bank and in hand 38,305    44,712 
41,195    47,490 
Creditors: amount falling due within one year (111,955)   (92,151)
Net current assets (70,760)   (44,661)
 
Total assets less current liabilities 87,611    165,327 
Creditors: amount falling due after more than one year (8,355)   (40,213)
Provisions for liabilities (18,085)   (30,866)
Net assets 61,171    94,248 
 

Capital and reserves 		     
Called up share capital 100    100 
Profit and loss account 61,071    94,148 
Shareholders' funds 61,171    94,248 
 


For the year ended 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:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 25 September 2025 and were signed on its behalf by:


-------------------------------
L Snelius
Director
1
General Information
Salford Chiropractic Clinic Limited is a private company, limited by shares, registered in England and Wales, registration number 09907255, registration address Ground Floor, Rear Barn, The Brookdale Centre, Knutsford, Cheshire, WA16 0SR.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Having initially written off goodwill based on an estimated useful life of 20 years, the directors feel there is no need to amortise this any further.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 25% Reducing Balance
Fixtures and Equipment 33% Straight Line and 25% Reducing Balance
Improvements to property 10% Straight Line
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 4 (2023 : 5).
3.

Intangible fixed assets

Cost Other   Total
  £   £
At 01 January 2024 90,000    90,000 
Additions -    - 
Disposals -    - 
At 31 December 2024 90,000    90,000 
Amortisation
At 01 January 2024 4,500    4,500 
Charge for year -    - 
On disposals -    - 
At 31 December 2024 4,500    4,500 
Net book values
At 31 December 2024 85,500    85,500 
At 31 December 2023 85,500    85,500 


4.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Equipment   Improvements to property   Total
  £   £   £   £
At 01 January 2024 128,220    147,655    2,550    278,425 
Additions 15,600    10,976    -    26,576 
Disposals (68,045)   -    -    (68,045)
At 31 December 2024 75,775    158,631    2,550    236,956 
Depreciation
At 01 January 2024 51,800    100,607    1,530    153,937 
Charge for year 10,246    16,658    255    27,159 
On disposals (17,011)   -    -    (17,011)
At 31 December 2024 45,035    117,265    1,785    164,085 
Net book values
Closing balance as at 31 December 2024 30,740    41,366    765    72,871 
Opening balance as at 01 January 2024 76,420    47,048    1,020    124,488 


5.

Controlling Parties

The controlling party is L Snelius.
2