1 September 2024 false No description of principal activity Taxfiler 2024.6 SC742934business:PrivateLimitedCompanyLtd2024-09-012025-08-31 SC7429342024-08-31 SC7429342024-09-012025-08-31 SC742934business:AuditExemptWithAccountantsReport2024-09-012025-08-31 SC742934business:FilletedAccounts2024-09-012025-08-31 SC7429342025-08-31 SC742934business:Director12024-09-012025-08-31 SC742934business:Director22024-09-012025-08-31 SC742934business:RegisteredOffice2024-09-012025-08-31 SC7429342024-08-31 SC742934core:WithinOneYear2025-08-31 SC742934core:WithinOneYear2024-08-31 SC742934core:ShareCapitalcore:PreviouslyStatedAmount2025-08-31 SC742934core:ShareCapitalcore:PreviouslyStatedAmount2024-08-31 SC742934core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-08-31 SC742934core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-08-31 SC742934core:PreviouslyStatedAmount2025-08-31 SC742934core:PreviouslyStatedAmount2024-08-31 SC742934business:SmallEntities2024-09-012025-08-31 SC742934countries:Scotland2024-09-012025-08-31 SC742934core:FurnitureFittings2024-09-012025-08-31 SC742934core:ComputerEquipment2024-09-012025-08-31 SC742934core:FurnitureFittings2024-08-31 SC742934core:ComputerEquipment2024-08-31 SC742934core:FurnitureFittings2025-08-31 SC742934core:ComputerEquipment2025-08-31 SC742934core:AfterOneYear2025-08-31 SC742934core:AfterOneYear2024-08-31 SC7429342023-09-012024-08-31 iso4217:GBP xbrli:pure
Company Registration No. SC742934 (Scotland)
Nessie Chiropractic Ltd Filleted accounts for the year ended 31 August 2025
Nessie Chiropractic Ltd Filleted accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Nessie Chiropractic Ltd Company Information for the year ended 31 August 2025
Directors
Lars Tostie-Foot Rachel Tostie-Foot
Company Number
SC742934 (Scotland)
Registered Office
Triella Assynt Street Evanton IV16 9YH United Kingdom
Accountants
Cameron Consulting (Scotland) Ltd 7 Poles Road Dornoch IV25 3HP
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Nessie Chiropractic Ltd Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
5,076 
8,410 
Current assets
Debtors
5
10 
- 
Cash at bank and in hand
11,610 
4,448 
11,620 
4,448 
Creditors: amounts falling due within one year
6
(15,260)
(12,412)
Net current liabilities
(3,640)
(7,964)
Net assets
1,436 
446 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
1,336 
346 
Shareholders' funds
1,436 
446 
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 12 January 2026 and were signed on its behalf by
Lars Tostie-Foot Director Company Registration No. SC742934
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Nessie Chiropractic Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Nessie Chiropractic Ltd is a private company, limited by shares, registered in Scotland, registration number SC742934. The registered office is Triella, Assynt Street, Evanton, IV16 9YH, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
straight line over 5 years
Computer equipment
straight line over 3 years
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2024
12,687 
2,391 
15,078 
At 31 August 2025
12,687 
2,391 
15,078 
Depreciation
At 1 September 2024
5,074 
1,594 
6,668 
Charge for the year
2,537 
797 
3,334 
At 31 August 2025
7,611 
2,391 
10,002 
Net book value
At 31 August 2025
5,076 
- 
5,076 
At 31 August 2024
7,613 
797 
8,410 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due after more than one year
Other debtors
10 
- 
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Nessie Chiropractic Ltd Notes to the Accounts for the year ended 31 August 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
10,157 
10,407 
Other creditors
2,903 
325 
Accruals
2,200 
1,680 
15,260 
12,412 
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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