REGISTERED NUMBER: 04380899 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

CHIRO HEALTH LIMITED

Page

Company Information

1

Abridged Statement of Financial Position

2

Notes to the Financial Statements

4

Chartered Accountants' Report

6

DIRECTORS:

Dr M F Gurden

Dr M L Morelli

REGISTERED OFFICE:

Rutland House

90-92 Baxter Avenue

Southend on Sea

Essex

SS2 6HZ

REGISTERED NUMBER:

04380899 (England and Wales)

ACCOUNTANTS:

Goldwyns Limited

Chartered Accountants

Rutland House

90-92 Baxter Avenue

Southend on Sea

Essex

SS2 6HZ

FIXED ASSETS

Intangible assets

4

1

1

Tangible assets

5

33,866

40,743

33,867

40,744

CURRENT ASSETS

Debtors

157,162

159,550

Cash at bank and in hand

53,679

103,356

210,841

262,906

CREDITORS

Amounts falling due within one year

156,708

160,450

NET CURRENT ASSETS

54,133

102,456

TOTAL ASSETS LESS CURRENT LIABILITIES

88,000

143,200

CREDITORS

Amounts falling due after more than one year

(13,360

)

(53,702

)

PROVISIONS FOR LIABILITIES

(5,000

)

(9,698

)

NET ASSETS

69,640

79,800

CAPITAL AND RESERVES

Called up share capital

7

250

250

Retained earnings

69,390

79,550

SHAREHOLDERS' FUNDS

69,640

79,800

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

All the members have consented to the preparation of an abridged Statement of Financial Position for the year ended 28 February 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 November 2025 and were signed on its behalf by:

Dr M F Gurden - Director

Dr M L Morelli - Director

1.	STATUTORY INFORMATION

Chiro Health Limited 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.

The company has three business offices, and these are located in Braintree, Colchester and Stansted. These are different to the company's registered office address.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of the business in 2005, has been amortised evenly over its estimated useful life of five years. Goodwill was fully amortised in 2011.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Improvements to property

-

20% on cost

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on cost

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2024 - 24 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 29 February 2024

and 28 February 2025

150,895

AMORTISATION

At 29 February 2024

and 28 February 2025

150,894

NET BOOK VALUE

At 28 February 2025

1

At 28 February 2024

1

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 29 February 2024

227,338

Additions

6,256

Disposals

(9,514

)

At 28 February 2025

224,080

DEPRECIATION

At 29 February 2024

186,595

Charge for year

13,133

Eliminated on disposal

(9,514

)

At 28 February 2025

190,214

NET BOOK VALUE

At 28 February 2025

33,866

At 28 February 2024

40,743

6.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

53,702

94,438

Bank loans consist of a Coronavirus Business Interruption Loan, which the company drew down in June 2020. The loan is secured against a debenture given by the company, but also backed by a partial guarantee from the UK Government.

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary "A"

£1

100

100

50

Ordinary "B"

£1

50

50

50

Ordinary "C"

£1

50

50

50

Ordinary "D"

£1

50

50

250

250

8.	PENSION COMMITMENTS

The company operates a defined contribution pension scheme in respect of certain employees. During the year premiums paid by the company amounted to £4,051 (2024 - £2,993). At the balance sheet date there were amounts outstanding of £766 (2024 - £nil).

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Chiro Health Limited for the year ended 28 February 2025 which comprise the Income Statement, Abridged Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Chiro Health Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Chiro Health Limited and state those matters that we have agreed to state to the Board of Directors of Chiro Health Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Chiro Health Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Chiro Health Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Chiro Health Limited. You consider that Chiro Health Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Chiro Health Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Goldwyns Limited

Chartered Accountants

Rutland House

90-92 Baxter Avenue

Southend on Sea

Essex

SS2 6HZ

11 November 2025