Acorah Software Products - Accounts Production 16.7.461 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 09195036 Mrs Emily White iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09195036 2024-03-31 09195036 2025-03-31 09195036 2024-04-01 2025-03-31 09195036 frs-core:CurrentFinancialInstruments 2025-03-31 09195036 frs-core:Non-currentFinancialInstruments 2025-03-31 09195036 frs-core:ComputerEquipment 2025-03-31 09195036 frs-core:ComputerEquipment 2024-04-01 2025-03-31 09195036 frs-core:ComputerEquipment 2024-03-31 09195036 frs-core:FurnitureFittings 2025-03-31 09195036 frs-core:FurnitureFittings 2024-04-01 2025-03-31 09195036 frs-core:FurnitureFittings 2024-03-31 09195036 frs-core:PlantMachinery 2025-03-31 09195036 frs-core:PlantMachinery 2024-04-01 2025-03-31 09195036 frs-core:PlantMachinery 2024-03-31 09195036 frs-core:ShareCapital 2025-03-31 09195036 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 09195036 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09195036 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 09195036 frs-bus:SmallEntities 2024-04-01 2025-03-31 09195036 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09195036 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09195036 frs-bus:Director1 2024-04-01 2025-03-31 09195036 frs-countries:EnglandWales 2024-04-01 2025-03-31 09195036 2023-03-31 09195036 2024-03-31 09195036 2023-04-01 2024-03-31 09195036 frs-core:CurrentFinancialInstruments 2024-03-31 09195036 frs-core:Non-currentFinancialInstruments 2024-03-31 09195036 frs-core:ShareCapital 2024-03-31 09195036 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 09195036
Elixir Chiropractic Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Panthera Limited
Chartered Management Accountants
The Manor
Main Street
Grove
Oxfordshire
OX12 7JJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09195036
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,688 4,112
2,688 4,112
CURRENT ASSETS
Debtors 5 1,295 2,970
Cash at bank and in hand 5,071 4,741
6,366 7,711
Creditors: Amounts Falling Due Within One Year 6 (5,852 ) (9,277 )
NET CURRENT ASSETS (LIABILITIES) 514 (1,566 )
TOTAL ASSETS LESS CURRENT LIABILITIES 3,202 2,546
Creditors: Amounts Falling Due After More Than One Year 7 (583 ) (1,583 )
NET ASSETS 2,619 963
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 2,618 962
SHAREHOLDERS' FUNDS 2,619 963
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For the 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.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Emily White
Director
12/12/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Elixir Chiropractic Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09195036 . The registered office is 54 Broome Manor Lane, Swindon, SN3 1LX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Straight Line
Fixtures & Fittings 25% Straight Line
Computer Equipment 25% Straight Line
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 7,000 376 479 7,855
As at 31 March 2025 7,000 376 479 7,855
Depreciation
As at 1 April 2024 3,250 94 399 3,743
Provided during the period 1,250 94 80 1,424
As at 31 March 2025 4,500 188 479 5,167
Net Book Value
As at 31 March 2025 2,500 188 - 2,688
As at 1 April 2024 3,750 282 80 4,112
5. Debtors
2025 2024
£ £
Due within one year
Director's loan account - 2,970
Due after more than one year
Other debtors 1,295 -
1,295 2,970
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 215 215
Bank loans and overdrafts 917 917
Other loans - 4,000
Corporation tax 3,907 2,749
Other taxes and social security 812 1,396
Director's loan account 1 -
5,852 9,277
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 583 1,583
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
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