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Company Registration No. SC401659 (Scotland)
White Tree Chiropractic Ltd Unaudited accounts for the year ended 30 June 2025
White Tree Chiropractic Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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White Tree Chiropractic Ltd Company Information for the year ended 30 June 2025
Director
GARY BLACKWOOD
Company Number
SC401659 (Scotland)
Registered Office
2 Chester Street Edinburgh EH3 7RA Scotland
Accountants
Nicola Hancock CA 45 Gilberstoun Loan Edinburgh EH15 2RQ
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White Tree Chiropractic Ltd Statement of financial position as at 30 June 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
5
2,109
-
Investments
6
3,804
9,474
5,913
9,474
Current assets
Debtors
7
3,958
2,704
Cash at bank and in hand
11,194
12,300
15,152
15,004
Creditors: amounts falling due within one year
8
(4,957)
(4,870)
Net current assets
10,195
10,134
Total assets less current liabilities
16,108
19,608
Creditors: amounts falling due after more than one year
9
(3,117)
(6,517)
Provisions for liabilities
Deferred tax
(707)
-
Net assets
12,284
13,091
Capital and reserves
Called up share capital
10
100
100
Fair value reserve
-
(791)
Profit and loss account
12,184
13,782
Shareholders' funds
12,284
13,091
For the year ending 30 June 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 director acknowledges his 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 and authorised for issue on 20 March 2026 and were signed on its behalf by
GARY BLACKWOOD Director Company Registration No. SC401659
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White Tree Chiropractic Ltd Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
White Tree Chiropractic Ltd is a private company, limited by shares, registered in Scotland, registration number SC401659. The registered office is 2 Chester Street, Edinburgh, EH3 7RA, Scotland.
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.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Change in accounting policy During the year, the company changed its accounting policy in respect of its investment in cryptocurrency. Previously, the investment was measured at fair value with movements recognised in reserves. The company now measures this asset at cost less impairment, with realised gains and losses recognised in profit or loss on disposal. The change has been applied to better reflect the nature of the asset and to provide more reliable and consistent information. The impact of this change is not considered material to the prior year financial statements.
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
25%
Computer equipment
33%
Other tangible fixed assets
20%
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
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White Tree Chiropractic Ltd Notes to the Accounts for the year ended 30 June 2025
4
Intangible fixed assets
Goodwill
£
Cost
At 1 July 2024
19,021
At 30 June 2025
19,021
Amortisation
At 1 July 2024
19,021
At 30 June 2025
19,021
Net book value
At 30 June 2025
-
5
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 July 2024
10,054
Additions
2,611
At 30 June 2025
12,665
Depreciation
At 1 July 2024
10,054
Charge for the year
502
At 30 June 2025
10,556
Net book value
At 30 June 2025
2,109
6
Investments
Other investments
£
Valuation at 1 July 2024
9,474
Disposals
(5,670)
Valuation at 30 June 2025
3,804
7
Debtors
2025
2024
£
£
Amounts falling due within one year
Other debtors
3,773
2,519
Amounts falling due after more than one year
Other debtors
185
185
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White Tree Chiropractic Ltd Notes to the Accounts for the year ended 30 June 2025
8
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
-
1,191
Taxes and social security
3,560
2,186
Other creditors
1,397
1,493
4,957
4,870
9
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
3,117
6,517
10
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
11
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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