Chester Wellness Centre Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

Registered number: 05377962

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		16,987		21,467

			16,987		21,467
CURRENT ASSETS
Debtors	5	3,302		17,464
Cash at bank and in hand		151,350		98,206

		154,652		115,670
Creditors: Amounts Falling Due Within One Year	6	(41,972 )		(38,399 )

NET CURRENT ASSETS (LIABILITIES)			112,680		77,271

TOTAL ASSETS LESS CURRENT LIABILITIES			129,667		98,738

NET ASSETS			129,667		98,738

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			129,665		98,736

SHAREHOLDERS' FUNDS			129,667		98,738

For the year ending 28 February 2025 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

J R Bills

Director

1 October 2025

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

Chester Wellness Centre Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05377962 . The registered office is Chester Wellness Centre, Wrexham Road, Marlston-Cum-Lache, Chester, CH4 9DE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The presentational currency is £ Sterling and all amounts are rounded to the nearest £.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the rental of property in the ordinary course of the the company's activities. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% on cost
Fixtures & Fittings	10% on cost
Property Improvements	10% on cost

2.4. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.

2.5. Pensions

The company makes contributions into employees' personal defined pension contribution schemes. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

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Chester Wellness Centre Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2024: 6)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Property Improvements	Total
	£	£	£	£
Cost
As at 1 March 2024	7,295	8,830	18,061	34,186
Additions	985	184	-	1,169

As at 28 February 2025	8,280	9,014	18,061	35,355

Depreciation
As at 1 March 2024	3,691	5,416	3,612	12,719
Provided during the period	1,647	2,196	1,806	5,649

As at 28 February 2025	5,338	7,612	5,418	18,368

Net Book Value
As at 28 February 2025	2,942	1,402	12,643	16,987

As at 1 March 2024	3,604	3,414	14,449	21,467

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	3,302	17,464

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	30,174	28,548
Taxation and social security	11,798	9,851

	41,972	38,399

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

8. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	53,100	53,100
Later than one year and not later than five years	203,108	212,400
Later than five years	-	43,807

	256,208	309,307

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Chester Wellness Centre Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

9. Related Party Transactions

The directors have made an interest free loan available to the company during the period of £77 (2024: £116), which is repayable on demand.

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