REGISTERED NUMBER: 05661372 (England and Wales)

Kesgrave Chiropractic Clinic Ltd

Unaudited Financial Statements

For The Year Ended

31st March 2025

Page

Balance Sheet

1

Notes to the Financial Statements

2

to

4

FIXED ASSETS

Intangible assets

4

5,000

10,000

Tangible assets

5

88,596

96,193

93,596

106,193

CURRENT ASSETS

Stocks

2,300

4,300

Debtors

6

4,186

4,444

Cash at bank

11

1,588

6,497

10,332

CREDITORS

Amounts falling due within one year

7

84,162

99,025

NET CURRENT LIABILITIES

(77,665

)

(88,693

)

TOTAL ASSETS LESS CURRENT LIABILITIES

15,931

17,500

PROVISIONS FOR LIABILITIES

15,825

15,563

NET ASSETS

106

1,937

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

6

1,837

SHAREHOLDERS' FUNDS

106

1,937

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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.

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 Board of Directors and authorised for issue on 23rd December 2025 and were signed on its behalf by:

R G Martin - Director

1.	STATUTORY INFORMATION

Kesgrave Chiropractic Clinic Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

05661372

Registered office:

8 Hopper Way

Diss Business Park

Diss

Norfolk

IP22 4GT

The presentation currency of the financial statements is the Pound Sterling (£).

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 recognised when the company obtains the right to consideration.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its remaining estimated useful life of ten years.

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

-

Straight line over 5 years

Fixtures and fittings

-

15% reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

15% 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.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st April 2024

and 31st March 2025

100,000

AMORTISATION

At 1st April 2024

90,000

Amortisation for year

5,000

At 31st March 2025

95,000

NET BOOK VALUE

At 31st March 2025

5,000

At 31st March 2024

10,000

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st April 2024

39,165

62,267

54,080

10,955

166,467

Additions

-

8,381

-

1,866

10,247

At 31st March 2025

39,165

70,648

54,080

12,821

176,714

DEPRECIATION

At 1st April 2024

11,911

39,902

14,534

3,927

70,274

Charge for year

1,958

4,806

9,887

1,193

17,844

At 31st March 2025

13,869

44,708

24,421

5,120

88,118

NET BOOK VALUE

At 31st March 2025

25,296

25,940

29,659

7,701

88,596

At 31st March 2024

27,254

22,365

39,546

7,028

96,193

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

4,186

4,444

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

25,576

25,833

Taxation and social security

16,043

22,342

Other creditors

42,543

50,850

84,162

99,025

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

9.	RELATED PARTY DISCLOSURES

The company's trading premises is rented from the directors. The rent paid to the directors for the year was £12,416 (2024 £11,288).