WH Chiropractic Limited Accounts






WH Chiropractic Limited

	Company No. 11307106
		Information for Filing with The Registrar
		31 July 2025

at	31 July 2025
Company No.		11307106	Notes	2025	2024
				£	£
Fixed assets
	Intangible assets		4	1	1
	Tangible assets		5	43,481	54,671


				43,482	54,672
Current assets

	Debtors		6	10,180	2,736

	Cash at bank and in hand			6,336	13,834
				16,516	16,570
Creditors: Amount falling due within one year			7	(25,705)	(29,518)
Net current liabilities				(9,189)	(12,948)
Total assets less current liabilities				34,293	41,724
Creditors: Amounts falling due after more than one year			8	(24,966)	(31,139)
Provisions for liabilities
	Deferred taxation			(8,259)	(8,504)

Net assets				1,068	2,081

Capital and reserves
	Called up share capital			10	10



	Profit and loss account		9	1,058	2,071

Total equity				1,068	2,081



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 July 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 21 April 2026 and signed on its behalf by:
C.W.J. Bagworth
Director
21 April 2026

for the year ended 31 July 2025

General information

WH Chiropractic Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 11307106

Its registered office is:

Unit L

The Dales

West Hallam

Derbyshire

DE7 6GR

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover represents the net consideration received for the provision of services in the ordinary course of the company's activities. Revenue is recognised when treatment is carried out.

Intangible fixed assets

Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Motor vehicles

20% straight line

Furniture, fittings and equipment

25% or 33% straight line

Deferred taxation

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.

Tax deferred or accelerated is accounted for in respect of all material timing differences.

Leased assets

Tangible fixed assets acquired under finance leases or hire purchase contracts are capitalised and depreciated in the same manner as other tangible fixed assets. The related obligations, net of future finance charges, are included in creditors.

Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	3	3

4	Intangible fixed assets
			Goodwill	Total
			£	£
		Cost
		At 1 August 2024	11,600	11,600


		At 31 July 2025	11,600	11,600
		Amortisation and impairment
		At 1 August 2024	11,599	11,599



		At 31 July 2025	11,599	11,599
		Net book values
		At 31 July 2025	1	1
		At 31 July 2024	1	1

5	Tangible fixed assets
			Motor vehicles	Fixtures, fittings and equipment	Total
			£	£	£
		Cost or revaluation
		At 1 August 2024	49,459	31,411	80,870
		Additions	1,836	399	2,235



		At 31 July 2025	51,295	31,810	83,105
		Depreciation
		At 1 August 2024	824	25,375	26,199
		Charge for the year	10,259	3,166	13,425



		At 31 July 2025	11,083	28,541	39,624
		Net book values
		At 31 July 2025	40,212	3,269	43,481
		At 31 July 2024	48,635	6,036	54,671

6	Debtors
			2025	2024
			£	£
		Trade debtors	605	40





		Other debtors	8,119	-
		Prepayments and accrued income	1,456	2,696
			10,180	2,736

7	Creditors:
		amounts falling due within one year
			2025	2024
			£	£

		Bank loans and overdrafts	-	3,000

		Obligations under finance lease and hire purchase contracts	3,840	4,067


		Taxes and social security	4,394	56
		Loans from directors	12,335	18,156
		Other creditors	3,255	2,608
		Accruals and deferred income	1,881	1,631
			25,705	29,518

8	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£

		Bank loans and overdrafts	-	2,750

		Obligations under finance lease and hire purchase contracts	24,966	28,389




			24,966	31,139

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

10	Guarantees and commitments
			2025	2024
			£	£
		Total of guarantees and commitments	20,994	35,092





		Lease commitments