REGISTERED NUMBER: OC362915 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

ISIS Chiropractic LLP

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

6

DESIGNATED MEMBERS:

Jatinder Benepal Limited

Per Kleberg Limited

Ms J K Benepal

P C J Kleberg

REGISTERED OFFICE:

6 Thirlby Lane

Shenley Church End

Milton Keynes

Buckinghamshire

MK5 6DL

REGISTERED NUMBER:

OC362915 (England and Wales)

ACCOUNTANTS:

DUX Advisory Limited

Chartered Accountants

Kennel Club House

Gatehouse Way

Aylesbury

Buckinghamshire

HP19 8DB

FIXED ASSETS

Tangible assets

4

268,261

283,731

CURRENT ASSETS

Cash at bank

83,106

250,375

CREDITORS

Amounts falling due within one year

5

78,581

76,266

NET CURRENT ASSETS

4,525

174,109

TOTAL ASSETS LESS CURRENT LIABILITIES

272,786

457,840

CREDITORS

Amounts falling due after more than one year

6

17,973

78,047

NET ASSETS ATTRIBUTABLE TO MEMBERS

254,813

379,793

LOANS AND OTHER DEBTS DUE TO MEMBERS

7

159,305

284,285

MEMBERS' OTHER INTERESTS

Capital accounts

95,508

95,508

254,813

379,793

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

159,305

284,285

Members' other interests

95,508

95,508

254,813

379,793

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2025.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 8 December 2025 and were signed by:

Ms J K Benepal - Designated member

1.	STATUTORY INFORMATION

ISIS Chiropractic LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. 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.

Land and buildings

-

25% on reducing balance

Plant and machinery etc

-

33% on reducing balance and 25% on reducing balance

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

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 16 (2024 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

221,580

153,518

375,098

Additions

-

2,529

2,529

At 31 March 2025

221,580

156,047

377,627

DEPRECIATION

At 1 April 2024

5,885

85,482

91,367

Charge for year

140

17,859

17,999

At 31 March 2025

6,025

103,341

109,366

NET BOOK VALUE

At 31 March 2025

215,555

52,706

268,261

At 31 March 2024

215,695

68,036

283,731

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

36,364

36,364

Hire purchase contracts

23,710

23,710

Trade creditors

1,975

1,438

Taxation and social security

4,292

4,649

Other creditors

12,240

10,105

78,581

76,266

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

6,061

42,425

Hire purchase contracts

11,912

35,622

17,973

78,047

7.

LOANS AND OTHER DEBTS DUE TO MEMBERS

Unsecured debt due to members ranks equally with debts due to other unsecured creditors in a winding up

The following reproduces the text of the report prepared for the members in respect of the LLP's annual unaudited financial statements. In accordance with the Companies Act 2006, the LLP is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Members 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of ISIS Chiropractic LLP for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the LLP'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 members of ISIS Chiropractic LLP, 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 ISIS Chiropractic LLP and state those matters that we have agreed to state to the members of ISIS Chiropractic LLP, 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 ISIS Chiropractic LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that ISIS Chiropractic LLP 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 ISIS Chiropractic LLP. You consider that ISIS Chiropractic LLP 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 ISIS Chiropractic LLP. 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.

DUX Advisory Limited

Chartered Accountants

Kennel Club House

Gatehouse Way

Aylesbury

Buckinghamshire

HP19 8DB

8 December 2025