REGISTERED NUMBER: 10559323 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

DANIEL BAINES OSTEOPATHY LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr D Baines

REGISTERED OFFICE:

2A Ridgewood Gardens

Hastings

East Sussex

TN34 2LZ

REGISTERED NUMBER:

10559323 (England and Wales)

ACCOUNTANTS:

Acuity Professional Partnership LLP

Unit 2.02 High Weald House

Glovers End

Bexhill

East Sussex

TN39 5ES

FIXED ASSETS

Tangible assets

4

3,835

5,146

CURRENT ASSETS

Debtors

5

6,166

1,050

Cash at bank

58,476

155,745

64,642

156,795

CREDITORS

Amounts falling due within one year

6

40,731

110,129

NET CURRENT ASSETS

23,911

46,666

TOTAL ASSETS LESS CURRENT LIABILITIES

27,746

51,812

PROVISIONS FOR LIABILITIES

7

959

-

NET ASSETS

26,787

51,812

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

26,687

51,712

SHAREHOLDERS' FUNDS

26,787

51,812

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 October 2025 and were signed by:

Mr D Baines - Director

1.	STATUTORY INFORMATION

Daniel Baines Osteopathy Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

TANGIBLE FIXED ASSETS

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

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 TAX

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.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

Cost

At 1 July 2024

4,925

2,267

7,192

Additions

373

-

373

At 30 June 2025

5,298

2,267

7,565

Depreciation

At 1 July 2024

1,359

687

2,046

Charge for year

936

748

1,684

At 30 June 2025

2,295

1,435

3,730

Net book value

At 30 June 2025

3,003

832

3,835

At 30 June 2024

3,566

1,580

5,146

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,260

1,050

Prepayments and accrued income

3,906

-

6,166

1,050

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

2,058

13,088

Directors' current accounts

37,456

95,847

Accruals and deferred income

1,217

1,194

40,731

110,129

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

959

-

Deferred

tax

£

Provided during year

959

Balance at 30 June 2025

959

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

6

Ordinary

£1

60

60

4

Ordinary A

£1

40

40

100

100

9.

RESERVES

Retained

earnings

£

At 1 July 2024

51,712

Profit for the year

6,505

Dividends

(31,530

)

At 30 June 2025

26,687