Registration number: 04670239

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