Plympton Chiropractic Ltd

Plympton Chiropractic Ltd
Directors' Report
For the year ended 30 April 2025

Director's report and financial statements

The directors present their annual report and the financial statements for the year ended 30 April 2025.

Principal activities

The principal activity of the company in the year under review was that of chiropractic services.

Directors

The directors who have held office during the whole of the year were as follows:

Mrs A Batho

Mr W Batho

Statement of directors' responsibilities

The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to

select suitable accounting policies and then apply them consistently
make judgments and accounting estimates that are reasonable and prudent
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business

The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:

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Mrs A Batho
Director

Date approved: 24 September 2025

Plympton Chiropractic Ltd
Statement of Financial Position
As at 30 April 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	24,000	28,000
Tangible fixed assets	4	231	309
		24,231	28,309
Current assets
Cash at bank and in hand		2,639	4,061
Creditors: amount falling due within one year	5	(20,122)	(27,979)
Net current assets		(17,483)	(23,918)

Total assets less current liabilities		6,748	4,391
Provisions for liabilities	6	(44)	(59)
Net assets		6,704	4,332

Capital and reserves
Called up share capital		13	13
Profit and loss account		6,691	4,319
Shareholders' funds		6,704	4,332

For the year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
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 financial statements were approved by the board of directors on 24 September 2025 and were signed on its behalf by:

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Mrs A Batho
Director

Plympton Chiropractic Ltd
Notes to the Financial Statements
For the year ended 30 April 2025

General Information

Plympton Chiropractic Ltd is a private company, limited by shares, registered in England and Wales, registration number 13353732, registration address Unit 1, Lister Business Park , Plymouth, Devon, PL7 4BA.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

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 the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 substantively enacted by the year end 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and Machinery	25% Reducing Balance
Fixtures and Fittings	25% Reducing Balance
Computer Equipment	3 Year Straight Line

2.	Average number of employees Average number of employees during the year was 3 (2024 : 4).

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 May 2024	40,000	40,000
Additions	-	-
Disposals	-	-
At 30 April 2025	40,000	40,000
Amortisation
At 01 May 2024	12,000	12,000
Charge for year	4,000	4,000
On disposals	-	-
At 30 April 2025	16,000	16,000
Net book values
At 30 April 2025	24,000	24,000
At 30 April 2024	28,000	28,000

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£
At 01 May 2024	349	383	1,024	1,756
Additions	-	-	-	-
Disposals	-	-	-	-
At 30 April 2025	349	383	1,024	1,756
Depreciation
At 01 May 2024	202	221	1,024	1,447
Charge for year	37	41	-	78
On disposals	-	-	-	-
At 30 April 2025	239	262	1,024	1,525
Net book values
Closing balance as at 30 April 2025	110	121	-	231
Opening balance as at 01 May 2024	147	162	-	309

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	302	350
Taxation and Social Security	4,216	5,498
Other Creditors	15,604	22,131
	20,122	27,979

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	44		59
	44		59

7.	Ultimate Controlling Party The Ultimate Controlling party is Mrs A Batho.

Registered Number: 13353732
England and Wales
Unaudited Financial Statements

for the year ended 30 April 2025
for
PLYMPTON CHIROPRACTIC LTD