Camberley Chiropractic Clinic Limited

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

Report to the director on the preparation of the unaudited statutory accounts of Camberley Chiropractic Clinic Limited for the year ended 31 August 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Camberley Chiropractic Clinic Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Camberley Chiropractic Clinic Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Camberley Chiropractic Clinic Limited and state those matters that we have agreed to state to the director of Camberley Chiropractic Clinic Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Camberley Chiropractic Clinic Limited and its director as a body for our work or for this report.

It is your duty to ensure that Camberley Chiropractic Clinic Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Camberley Chiropractic Clinic Limited . You consider that Camberley Chiropractic Clinic Limited 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 accounts of Camberley Chiropractic Clinic Limited . 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 financial statements.

21/11/2025

Elsburys Accountants ACCA

Suite 2, 1 Kings Road

Crowthorne

Berkshire

RG45 7BF

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Camberley Chiropractic Clinic Limited

Balance Sheet

As At 31 August 2025

Balance Sheet

Registered number: 04851081

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		106,316		75,795

			106,316		75,795
CURRENT ASSETS
Debtors	5	253,613		330,481
Cash at bank and in hand		35,242		52,093

		288,855		382,574
Creditors: Amounts Falling Due Within One Year	6	(88,345 )		(76,466 )

NET CURRENT ASSETS (LIABILITIES)			200,510		306,108

TOTAL ASSETS LESS CURRENT LIABILITIES			306,826		381,903

Creditors: Amounts Falling Due After More Than One Year	7		(89,081 )		(62,389 )

NET ASSETS			217,745		319,514

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			217,645		319,414

SHAREHOLDERS' FUNDS			217,745		319,514

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Camberley Chiropractic Clinic Limited

Balance Sheet (continued)

As At 31 August 2025

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 member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr J Everett

Director

21/11/2025

The notes on pages 4 to 7 form part of these financial statements.

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Camberley Chiropractic Clinic Limited

Notes to the Financial Statements

For The Year Ended 31 August 2025

Notes to the Financial Statements

1. General Information

Camberley Chiropractic Clinic Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04851081 . The registered office is First Floor Portland House Park Street, Bagshot, Surrey, GU19 5AQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	33.33% straight line basis
Plant & Machinery	25% WDV
Motor Vehicles	25% WDV
Fixtures & Fittings	25% WDV
Computer Equipment	25% WDV

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

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Camberley Chiropractic Clinic Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2024: 7)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 September 2024	70,995	65,976	98,778	6,277
Additions	-	-	62,656	-

As at 31 August 2025	70,995	65,976	161,434	6,277

Depreciation
As at 1 September 2024	70,995	52,617	43,215	5,084
Provided during the period	-	3,340	29,555	270

As at 31 August 2025	70,995	55,957	72,770	5,354

Net Book Value
As at 31 August 2025	-	10,019	88,664	923

As at 1 September 2024	-	13,359	55,563	1,193

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Camberley Chiropractic Clinic Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025


	Computer Equipment	Total
	£	£
Cost
As at 1 September 2024	30,952	272,978
Additions	3,376	66,032

As at 31 August 2025	34,328	339,010

Depreciation
As at 1 September 2024	25,272	197,183
Provided during the period	2,346	35,511

As at 31 August 2025	27,618	232,694

Net Book Value
As at 31 August 2025	6,710	106,316

As at 1 September 2024	5,680	75,795

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	812
Other debtors	253,613	329,669

	253,613	330,481

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	21,290	15,945
Trade creditors	6,844	5,317
Bank loans and overdrafts	8,396	10,000
Other creditors	19,379	16,441
Taxation and social security	32,436	28,763

	88,345	76,466

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	89,081	54,315
Bank loans	-	8,074

	89,081	62,389

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Camberley Chiropractic Clinic Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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