P J Hehir Chiropractic Limited

P J Hehir Chiropractic Limited
Registered number:		10204805
Statement of Financial Position
as at 31 May 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		60,910			64,487

Current assets
Debtors	4	13,933			15,442
Cash at bank and in hand		225,501			184,821
		239,434			200,263

Creditors: amounts falling due within one year	5	(83,721)			(61,783)

Net current assets			155,713			138,480

Total assets less current liabilities			216,623			202,967

Creditors: amounts falling due after more than one year	6		(3,128)			(9,318)

Provisions for liabilities			(6,794)			(6,231)


Net assets			206,701			187,418

Capital and reserves
Called up share capital			100			100
Profit and loss account			206,601			187,318

Shareholders' funds			206,701			187,418

The directors are 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 directors acknowledge their 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 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.




P J Hehir
Director
Approved by the board on 2 October 2025

P J Hehir Chiropractic Limited
Notes to the Accounts
for the year ended 31 May 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102 Section 1a small entities, the financial reporting standard applicable in the UK and the Republic of Ireland.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	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, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold improvements			over 10 year lease period
	Fixtures and fittings			over 10 year lease period
	Plant and machinery			25% reducing balance

	Debtors
	Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price. Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2	Employees and directors					2025		2024
Number							Number

	Average number of directors and persons employed by the company					7		5

3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Fixtures & Fittings		Total
£			£		£		£
	Cost
	At 1 June 2024	60,330		33,243		18,317		111,890
	Additions	-		8,951		2,612		11,563
	Disposals	-		(3,310)		-		(3,310)
	At 31 May 2025	60,330		38,884		20,929		120,143

	Depreciation
	At 1 June 2024	21,653		18,215		7,535		47,403
	Charge for the year	6,447		5,733		1,913		14,093
	On disposals	-		(2,263)		-		(2,263)
	At 31 May 2025	28,100		21,685		9,448		59,233

	Net book value
	At 31 May 2025	32,230		17,199		11,481		60,910
	At 31 May 2024	38,677		15,028		10,782		64,487


4	Debtors					2025		2024
£							£

	Prepayments					577		400
	Other debtors					13,356		15,042
						13,933		15,442


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					6,190		6,061
	Trade creditors					-		94
	Accruals					39,558		16,994
	Corporation tax					31,463		38,388
	Other taxes and social security costs					1,012		-
	Other creditors					5,498		246
						83,721		61,783


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					3,128		9,318


7	Other information

	P J Hehir Chiropractic Limited is a private company limited by shares and incorporated in England. Its registered office is:
	269 Farnborough Road
	Farnborough
	Hampshire
	GU14 7LY