REGISTERED NUMBER: 13381478 (England and Wales)

Financial Statements for the Year Ended 31 March 2026

for

Thame Chiropractic Clinic Ltd

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

Mr A Tovar

Miss M K T Hagberg

REGISTERED OFFICE:

6a Buttermarket

Thame

Oxfordshire

OX9 3EW

REGISTERED NUMBER:

13381478 (England and Wales)

FIXED ASSETS

Intangible assets

4

6,150

7,380

Tangible assets

5

19,950

24,377

26,100

31,757

CURRENT ASSETS

Debtors

6

175,393

152,435

Cash at bank

94,373

95,695

269,766

248,130

CREDITORS

Amounts falling due within one year

7

(64,659

)

(74,823

)

NET CURRENT ASSETS

205,107

173,307

TOTAL ASSETS LESS CURRENT LIABILITIES

231,207

205,064

CREDITORS

Amounts falling due after more than one year

8

-

(5,414

)

PROVISIONS FOR LIABILITIES

(4,169

)

(4,877

)

NET ASSETS

227,038

194,773

CAPITAL AND RESERVES

Called up share capital

20

20

Retained earnings

227,018

194,753

227,038

194,773

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 June 2026 and were signed on its behalf by:

Mr A Tovar - Director

Miss M K T Hagberg - Director

1.	STATUTORY INFORMATION

Thame Chiropractic Clinic Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

20% on cost and 20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Fixed assets

All fixed assets are initially recorded at cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

12,300

AMORTISATION

At 1 April 2025

4,920

Charge for year

1,230

At 31 March 2026

6,150

NET BOOK VALUE

At 31 March 2026

6,150

At 31 March 2025

7,380

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

48,058

Additions

5,074

At 31 March 2026

53,132

DEPRECIATION

At 1 April 2025

23,681

Charge for year

9,501

At 31 March 2026

33,182

NET BOOK VALUE

At 31 March 2026

19,950

At 31 March 2025

24,377

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed by group undertakings

126,123

124,323

Other debtors

49,270

28,112

175,393

152,435

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

5,229

10,179

Trade creditors

(90

)

-

Taxation and social security

57,306

63,245

Other creditors

2,214

1,399

64,659

74,823

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

5,414

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

Mr A Tovar

Balance outstanding at start of year

25,751

26,999

Amounts advanced

10,924

105

Amounts repaid

(11,776

)

(1,353

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

24,899

25,751

Miss M K T Hagberg

Balance outstanding at start of year

-

-

Amounts advanced

15,900

-

Amounts repaid

(5,900

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

10,000

-

Loans to directors have chargeable interest at 3.75%. The balances are repayable on demand.