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Registration number: 04670239

Dynamic Chiropractic Ltd
Unaudited Financial Statements
for the Year Ended 31 March 2025

Dynamic Chiropractic Ltd

Contents

Balance Sheet | 1 to 2
Notes to the Financial Statements | 3 to 6

Dynamic Chiropractic Ltd

(Registration number: 04670239)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 64,611 | 74,369
Current assets |  |  |
Stocks |  | 470 | 490
Debtors | 5 | 6,340 | 6,978
Cash at bank and in hand |  | 39,599 | 51,660
|  | 46,409 | 59,128
Creditors: Amounts falling due within one year | 6 | (29,935) | (34,014)
Net current assets |  | 16,474 | 25,114
Total assets less current liabilities |  | 81,085 | 99,483
Creditors: Amounts falling due after more than one year | 6 | (46,191) | (55,881)
Provisions for liabilities |  | (12,276) | (17,105)
Net assets |  | 22,618 | 26,497
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 22,518 | 26,397
Shareholders' funds |  | 22,618 | 26,497

For the financial year ending 31 March 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; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Dynamic Chiropractic Ltd

(Registration number: 04670239)
Balance Sheet as at 31 March 2025

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 2 October 2025 and signed on its behalf by:

......................................... Mr D O Clark Director

Dynamic Chiropractic Ltd

Notes to the Financial Statements for the Year Ended 31 March 2025

1 | General information

The address of its registered office is:
1 Cheltenham Drive
Sale
Cheshire
M33 2DQ

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

These financial statements are prepared in Sterling, which is the functional currency of the company. All monetary amounts are rounded to the nearest £.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Dynamic Chiropractic Ltd

Notes to the Financial Statements for the Year Ended 31 March 2025

Tax

The tax expense for the period comprises current and deferred tax.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company.
Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Depreciation

Depreciation is charged so as to write off the cost of an asset, less its residual value, over the estimated useful life of that asset, as follows:

Asset class | Depreciation method and rate
Fixtures, fittings and computer equipment | 25% reducing balance
Motor vehicles | straight line over the remaining term of the finance agreement
Plant and equipment | 25% reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 8 (2024 - 8).

Dynamic Chiropractic Ltd

Notes to the Financial Statements for the Year Ended 31 March 2025

4 | Tangible assets

| Fixtures, fittings and computer equipment £ | Motor vehicles £ | Plant and equipment £ | Total £
Cost or valuation
At 1 April 2024 | 39,952 | 99,181 | 47,218 | 186,351
Additions | 2,760 | - | - | 2,760
At 31 March 2025 | 42,712 | 99,181 | 47,218 | 189,111
Depreciation
At 1 April 2024 | 36,782 | 34,105 | 41,095 | 111,982
Charge for the year | 1,483 | 9,504 | 1,531 | 12,518
At 31 March 2025 | 38,265 | 43,609 | 42,626 | 124,500
Carrying amount
At 31 March 2025 | 4,447 | 55,572 | 4,592 | 64,611
At 31 March 2024 | 3,170 | 65,076 | 6,123 | 74,369

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 3,538 | 963
Other debtors | 2,802 | 6,015
| 6,340 | 6,978

6 | Creditors

Creditors: amounts falling due within one year

|  | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings |  | 9,690 | 9,690
Taxation and social security |  | 105 | 185
Other creditors |  | 20,140 | 24,139
|  | 29,935 | 34,014

Dynamic Chiropractic Ltd

Notes to the Financial Statements for the Year Ended 31 March 2025

Creditors: amounts falling due after more than one year

|  | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings |  | 46,191 | 55,881