Peak Chiropractic Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09358970

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		37,473		28,705

			37,473		28,705
CURRENT ASSETS
Debtors	5	33,159		42,452
Cash at bank and in hand		166,678		204,172

		199,837		246,624
Creditors: Amounts Falling Due Within One Year	6	(90,418 )		(100,835 )

NET CURRENT ASSETS (LIABILITIES)			109,419		145,789

TOTAL ASSETS LESS CURRENT LIABILITIES			146,892		174,494

PROVISIONS FOR LIABILITIES
Deferred Taxation			(9,335 )		(7,420 )

NET ASSETS			137,557		167,074

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			137,457		166,974

SHAREHOLDERS' FUNDS			137,557		167,074

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Peak Chiropractic Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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.

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 Andrew Smy

Director

26 May 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Peak Chiropractic Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09358970 . The registered office is 5 Broom Street, Britannic House Suite 1, Stoke-On-Trent, Staffordshire, ST1 2ER.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. 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.

2.4. 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:

Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	25% reducing balance
Computer Equipment	15% reducing balance

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.

...CONTINUED

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Peak Chiropractic Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. Taxation - continued

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: 13 (2025: 10)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2025	12,881	26,995	18,712	9,031	67,619
Additions	12,375	-	2,910	2,960	18,245

As at 31 March 2026	25,256	26,995	21,622	11,991	85,864

Depreciation
As at 1 April 2025	9,055	17,741	9,223	2,895	38,914
Provided during the period	3,104	2,313	2,810	1,250	9,477

As at 31 March 2026	12,159	20,054	12,033	4,145	48,391

Net Book Value
As at 31 March 2026	13,097	6,941	9,589	7,846	37,473

As at 1 April 2025	3,826	9,254	9,489	6,136	28,705

5. Debtors

	2026	2025
	£	£
Due within one year
Prepayments and accrued income	32,165	21,495
Other debtors	994	994
Directors' loan accounts	-	19,963

	33,159	42,452

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Peak Chiropractic Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	1,814	1,074
Corporation tax	36,220	59,513
Other taxes and social security	10,102	7,014
Net wages	23,044	20,681
Other creditors	1,704	1,132
Accruals and deferred income	14,592	11,421
Directors' loan accounts	2,942	-

	90,418	100,835

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Andrew Smy	19,963	94,690	114,653	-	-

The above loan is unsecured, interest free and repayable on demand.

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