REGISTERED NUMBER: 08108873 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 June 2025

for

Kasa Chiropractic Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr M J Poulter

Dr C H Herbert

REGISTERED OFFICE:

Brunel House

11 The Promenade

Clifton Down

Bristol

BS8 3NG

REGISTERED NUMBER:

08108873 (England and Wales)

ACCOUNTANTS:

Wormald & Partners

Chartered Accountants (ICAEW)

Brunel House

11 The Promenade

Clifton Down

Bristol

BS8 3NG

FIXED ASSETS

Tangible assets

4

120,812

137,675

CURRENT ASSETS

Debtors

5

9,341

-

Cash at bank and in hand

40,619

13,659

49,960

13,659

CREDITORS

Amounts falling due within one year

6

122,426

101,415

NET CURRENT LIABILITIES

(72,466

)

(87,756

)

TOTAL ASSETS LESS CURRENT LIABILITIES

48,346

49,919

CREDITORS

Amounts falling due after more than one year

7

-

(20,982

)

PROVISIONS FOR LIABILITIES

(10,868

)

(12,527

)

NET ASSETS

37,478

16,410

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

37,278

16,210

SHAREHOLDERS' FUNDS

37,478

16,410

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 December 2025 and were signed on its behalf by:

Dr C H Herbert - Director

Dr M J Poulter - Director

1.	STATUTORY INFORMATION

Kasa Chiropractic 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.

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.

Tangible fixed assets

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

Short leasehold

-

over the term of the lease

Plant and machinery

-

15% on reducing balance basis

Fixtures and fittings

-

20% on straight line basis

Computer equipment

-

33.33% on reducing balance basis

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.

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 12 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

Computer

leasehold

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 July 2024

87,008

173,953

35,692

27,732

324,385

Additions

-

-

1,537

1,421

2,958

At 30 June 2025

87,008

173,953

37,229

29,153

327,343

DEPRECIATION

At 1 July 2024

-

134,251

31,384

21,075

186,710

Charge for year

9,668

5,955

1,508

2,690

19,821

At 30 June 2025

9,668

140,206

32,892

23,765

206,531

NET BOOK VALUE

At 30 June 2025

77,340

33,747

4,337

5,388

120,812

At 30 June 2024

87,008

39,702

4,308

6,657

137,675

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Prepayments and accrued income

9,341

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 8)

22,023

24,881

Trade creditors

600

3,404

Tax

62,872

32,422

Social security and other taxes

5,031

5,066

Pensions control account

1,015

930

American Express - CH Herbert

5,199

3,806

American Express - MJ Poulter

4,539

1,063

Directors' loan accounts

14,693

22,545

Accrued expenses

6,454

7,298

122,426

101,415

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 8)

-

20,982

8.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

1,641

-

Bank loans

20,382

24,881

22,023

24,881

2025

2024

£

£

Amounts falling due between one and two years:

Bank loans

-

11,458

Amounts falling due between two and five years:

CBILS Loan

-

9,524

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £112,000 (2024 - £152,000) were paid to the directors .