REGISTERED NUMBER: 04765550 (England and Wales)

CHIROPRACTIC CENTRE LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Report of the Accountants

8

DIRECTORS:

Dr J Liblanc

Dr C J D Ross

REGISTERED OFFICE:

45 High Street

Dodworth

BARNSLEY

South Yorkshire

S75 3RF

REGISTERED NUMBER:

04765550 (England and Wales)

ACCOUNTANTS:

FINLAYSON & CO

Whitby Court

Abbey Road

Shepley

HUDDERSFIELD

West Yorkshire

HD8 8EL

FIXED ASSETS

Intangible assets

4

-

-

Property, plant and equipment

5

124,311

80,371

124,311

80,371

CURRENT ASSETS

Debtors

6

236,020

231,020

Cash at bank

24,249

14,527

260,269

245,547

CREDITORS

Amounts falling due within one year

7

66,113

58,290

NET CURRENT ASSETS

194,156

187,257

TOTAL ASSETS LESS CURRENT LIABILITIES

318,467

267,628

CREDITORS

Amounts falling due after more than one year

8

75,494

44,057

NET ASSETS

242,973

223,571

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

242,971

223,569

SHAREHOLDERS' FUNDS

242,973

223,571

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 June 2026 and were signed on its behalf by:

Dr J Liblanc - Director

1.	STATUTORY INFORMATION

Chiropractic Centre Limited 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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover

Revenue 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 businesses in 2003 & 2006, is being amortised evenly over their 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant & Equipment

-

20% on cost

Fixtures and Fittings

-

15% on reducing balance

Motor Vehicles

-

25% on cost

Computer Equipment

-

33% on reducing balance

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 the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax 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 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

92,900

AMORTISATION

At 1 October 2024

and 30 September 2025

92,900

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Short

Plant &

and

leasehold

Equipment

Fittings

£

£

£

COST

At 1 October 2024

50,014

10,224

48,139

Additions

-

-

-

Disposals

-

-

-

At 30 September 2025

50,014

10,224

48,139

DEPRECIATION

At 1 October 2024

-

7,023

38,695

Charge for year

-

875

1,412

Eliminated on disposal

-

-

-

At 30 September 2025

-

7,898

40,107

NET BOOK VALUE

At 30 September 2025

50,014

2,326

8,032

At 30 September 2024

50,014

3,201

9,444

Motor

Computer

Vehicles

Equipment

Totals

£

£

£

COST

At 1 October 2024

41,340

26,964

176,681

Additions

74,985

-

74,985

Disposals

(41,340

)

-

(41,340

)

At 30 September 2025

74,985

26,964

210,326

DEPRECIATION

At 1 October 2024

27,560

23,032

96,310

Charge for year

13,687

1,291

17,265

Eliminated on disposal

(27,560

)

-

(27,560

)

At 30 September 2025

13,687

24,323

86,015

NET BOOK VALUE

At 30 September 2025

61,298

2,641

124,311

At 30 September 2024

13,780

3,932

80,371

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

Vehicles

£

COST

Additions

74,985

At 30 September 2025

74,985

DEPRECIATION

Charge for year

13,687

At 30 September 2025

13,687

NET BOOK VALUE

At 30 September 2025

61,298

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,000

3,000

Other debtors

233,020

228,020

236,020

231,020

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,556

5,556

Hire purchase contracts

7,372

4,381

Taxation and social security

14,618

25,984

Other creditors

38,567

22,369

66,113

58,290

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

20,380

25,927

Hire purchase contracts

55,114

18,130

75,494

44,057

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

3,704

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2

10.	RELATED PARTY DISCLOSURES

During the year the company loaned £5,000 (2024: £228,020) to Ross And Liblanc Ltd, a company controlled by shareholder Dr C J D Ross. At the year end £233,020 (2024: £228,020) was outstanding.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 30 September 2025 set out on pages two to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

FINLAYSON & CO

Whitby Court

Abbey Road

Shepley

HUDDERSFIELD

West Yorkshire

HD8 8EL

16 June 2026