| County Chiropractic Plymouth Ltd |
| Registered number: |
06532540 |
| Balance Sheet |
| as at 31 March 2026 |
|
| Notes |
|
|
2026 |
|
|
2025 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
741 |
|
|
848 |
|
| Current assets |
| Stocks |
|
|
110 |
|
|
134 |
| Debtors |
4 |
|
2,153 |
|
|
2,773 |
| Cash at bank and in hand |
|
|
21,502 |
|
|
39,258 |
|
|
|
23,765 |
|
|
42,165 |
|
| Creditors: amounts falling due within one year |
5 |
|
(26,296) |
|
|
(25,313) |
|
| Net current (liabilities)/assets |
|
|
|
(2,531) |
|
|
16,852 |
|
| Net (liabilities)/assets |
|
|
|
(1,790) |
|
|
17,700 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
1,000 |
|
|
1,000 |
| Profit and loss account |
|
|
|
(2,790) |
|
|
16,700 |
|
| Shareholders' funds |
|
|
|
(1,790) |
|
|
17,700 |
|
|
|
|
|
|
|
|
| The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| Dr BJ Quinn |
| Director |
| Approved by the board on 15 June 2026 |
|
| County Chiropractic Plymouth Ltd |
| Notes to the Accounts |
| for the year ended 31 March 2026 |
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
These financial statements have been prepared in accordance with the provisions of Section 1A Small Entities of Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. |
|
The accounts have been prepared under the historical cost convention. |
|
|
Turnover |
|
Turnover represents amounts chargeable in respect of Chiropractic services and the sale of ancillary products. |
|
|
Tangible fixed assets |
|
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life, as follows: |
|
Long leasehold |
10% straight line |
|
Plant and machinery |
15% reducing balance |
|
Fixtures and fittings |
10% reducing balance |
|
Computer equipment |
40% reducing balance |
|
|
Stocks |
|
Stocks are measured at the lower of cost and estimated selling price. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised. |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). |
|
|
Taxation |
|
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 tax rates and laws that have been enacted or substantially enacted by the statement of financial position date. |
|
Deferred is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 substantially enacted by the statement of financial position date 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. |
|
|
Pensions |
|
Contributions to defined contribution plans are expensed in the period to which they relate. |
|
|
| 2 |
Employees |
2026 |
|
2025 |
| Number |
Number |
|
|
Average number of persons employed by the company |
2 |
|
2 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
Land and buildings |
|
Plant and machinery etc |
|
Computer equipment |
|
Total |
| £ |
£ |
£ |
£ |
|
Cost |
|
At 1 April 2025 |
1,074 |
|
4,288 |
|
1,418 |
|
6,780 |
|
At 31 March 2026 |
1,074 |
|
4,288 |
|
1,418 |
|
6,780 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 April 2025 |
1,073 |
|
3,442 |
|
1,417 |
|
5,932 |
|
Charge for the year |
- |
|
107 |
|
- |
|
107 |
|
At 31 March 2026 |
1,073 |
|
3,549 |
|
1,417 |
|
6,039 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 March 2026 |
1 |
|
739 |
|
1 |
|
741 |
|
At 31 March 2025 |
1 |
|
846 |
|
1 |
|
848 |
|
| 4 |
Debtors |
2026 |
|
2025 |
| £ |
£ |
|
|
Trade debtors |
1,620 |
|
2,240 |
|
Other debtors |
533 |
|
533 |
|
|
|
|
|
|
2,153 |
|
2,773 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2026 |
|
2025 |
| £ |
£ |
|
|
Taxation and social security costs |
16,792 |
|
15,358 |
|
Other creditors |
9,504 |
|
9,955 |
|
|
|
|
|
|
26,296 |
|
25,313 |
|
|
|
|
|
|
|
|
|
| 6 |
Other information |
|
|
County Chiropractic Plymouth Ltd is a private company limited by shares and incorporated in England. Its registered office is: |
|
55 Elm Road |
|
Plymouth |
|
Devon |
|
PL4 7AZ |