REGISTERED NUMBER: 11705371 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

LAMBERTI CHIROPRACTIC LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Miss L A Lamberti

REGISTERED OFFICE:

29 Gildredge Road

Eastbourne

East Sussex

BN21 4RU

REGISTERED NUMBER:

11705371 (England and Wales)

ACCOUNTANTS:

Advanta

Chartered Accountants

29 Gildredge Road

Eastbourne

East Sussex

BN21 4RU

FIXED ASSETS

Tangible assets

4

25

33

CURRENT ASSETS

Debtors

5

24,269

8,959

Cash at bank

1,883

2,716

26,152

11,675

CREDITORS

Amounts falling due within one year

6

15,963

11,049

NET CURRENT ASSETS

10,189

626

TOTAL ASSETS LESS CURRENT LIABILITIES

10,214

659

CREDITORS

Amounts falling due after more than one year

7

(9,273

)

-

PROVISIONS FOR LIABILITIES

8

(5

)

(6

)

NET ASSETS

936

653

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

836

553

SHAREHOLDERS' FUNDS

936

653

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 December 2025 and were signed by:

Miss L A Lamberti - Director

1.	STATUTORY INFORMATION

Lamberti Chiropractic 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.

These financial statements have been prepared on the basis that the company will continue to be a going concern. If this assumption is not considered valid, then adjustments would need to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that might arise and to reclassify fixed assets and long term liabilities as current assets and liabilities.

The validity of the going concern basis depends upon the continued support of the company director. The director confirms that support will continue.

Turnover

Turnover represents the receipt of chiropractic services and is recognised when work is complete.

Tangible fixed assets

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

Furniture,fittings & equipment

-

25% on reducing balance

Computer equipment

-

Straight line over 3 years

Taxation

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Furniture,fittings

Computer

& equipment

equipment

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

154

759

913

DEPRECIATION

At 1 April 2024

121

759

880

Charge for year

8

-

8

At 31 March 2025

129

759

888

NET BOOK VALUE

At 31 March 2025

25

-

25

At 31 March 2024

33

-

33

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

282

Directors' current accounts

17,047

4,659

Tax

5,624

3,351

Prepayments

1,598

667

24,269

8,959

Debtors include £17,047 (2024: £4,659) owed from the company director. The loan is unsecured, repayable on demand and interest bearing.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other loans

1,260

-

Trade creditors

976

2,039

Tax

12,767

8,050

Accrued expenses

960

960

15,963

11,049

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other loans - 1-2 years

1,481

-

Other loans - 2-5 years

4,549

-

Other loans more 5yrs instal

3,243

-

9,273

-

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

3,243

-

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

5

6

Deferred

tax

£

Balance at 1 April 2024

6

Provided during year

(1

)

Balance at 31 March 2025

5

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

Miss L A Lamberti

Balance outstanding at start of year

4,659

9,037

Amounts advanced

12,388

-

Amounts repaid

-

(4,378

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

17,047

4,659

Interest of £234 (2024 : £219) was charged at the HMRC official rate of interest.

10.	RELATED PARTY DISCLOSURES

At the balance sheet date £17,047 (2024: £4,659) was owed from the company director. The loan is unsecured, repayable on demand and interest bearing.