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REGISTERED NUMBER: SC429849 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

BARNES CHIROPRACTIC LTD.

TRADING AS

DELUCA CHIROPRACTIC

BARNES CHIROPRACTIC LTD. (REGISTERED NUMBER: SC429849)

TRADING AS DELUCA CHIROPRACTIC

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 31 October 2025

Page |

Balance Sheet | 1 |

BARNES CHIROPRACTIC LTD. (REGISTERED NUMBER: SC429849)

TRADING AS DELUCA CHIROPRACTIC

BALANCE SHEET

31 October 2025

| 31.10.25 | 31.10.24 |

£ | £ | £ | £ |

FIXED ASSETS | 9,995 |  | 11,925 |  |

CURRENT ASSETS | 32,549 |  | 45,783 |  |

CREDITORS

Amounts falling due within one year | (35,184 | ) | (42,421 | ) |

NET CURRENT (LIABILITIES)/ASSETS | (2,635 | ) | 3,362 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 7,360 |  | 15,287 |  |

CAPITAL AND RESERVES | 7,360 |  | 15,287 |  |

NOTES TO THE FINANCIAL STATEMENTS

1. | STATUTORY INFORMATION

| Barnes Chiropractic Ltd. is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

| Registered number: | SC429849

| Registered office: | 1008 Cathcart Road

| Glasgow

| G42 9XL

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | AVERAGE NUMBER OF EMPLOYEES INCLUDING DIRECTORS

| The average number of employees during the year was 3 (2024 - 3 ) .

| Other than the two (2024 - 2) directors, one of whom was non-remunerated, there was on average one (2024 - 1) employee during the year.

3. | OTHER FINANCIAL COMMITMENTS

| The company leases its premises until October 2032 at a current annual amount of £15,000 (2024 - £15,000). Over the remainder of the lease term, £105,000 (2024 - £120,000) will be due.

BARNES CHIROPRACTIC LTD. (REGISTERED NUMBER: SC429849)

TRADING AS DELUCA CHIROPRACTIC

BALANCE SHEET - continued

31 October 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 22 July 2026 and were signed on its behalf by:

P Barnes - Director