Glossop Osteopathy Clinic Limited 14428781 false 2024-11-01 2025-10-31 2025-10-31 The principal activity of the company is other human health activities. Digita Accounts Production Advanced 6.30.9574.0 true true 14428781 2024-11-01 2025-10-31 14428781 2025-10-31 14428781 bus:Director1 1 2025-10-31 14428781 core:RetainedEarningsAccumulatedLosses 2025-10-31 14428781 core:ShareCapital 2025-10-31 14428781 core:CurrentFinancialInstruments 2025-10-31 14428781 core:CurrentFinancialInstruments core:WithinOneYear 2025-10-31 14428781 core:Non-currentFinancialInstruments 2025-10-31 14428781 core:Non-currentFinancialInstruments core:AfterOneYear 2025-10-31 14428781 core:FurnitureFittingsToolsEquipment 2025-10-31 14428781 core:OtherPropertyPlantEquipment 2025-10-31 14428781 bus:SmallEntities 2024-11-01 2025-10-31 14428781 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 14428781 bus:FilletedAccounts 2024-11-01 2025-10-31 14428781 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 14428781 bus:RegisteredOffice 2024-11-01 2025-10-31 14428781 bus:Director1 2024-11-01 2025-10-31 14428781 bus:Director1 1 2024-11-01 2025-10-31 14428781 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 14428781 core:FurnitureFittingsToolsEquipment 2024-11-01 2025-10-31 14428781 core:OtherPropertyPlantEquipment 2024-11-01 2025-10-31 14428781 core:PlantMachinery 2024-11-01 2025-10-31 14428781 countries:EnglandWales 2024-11-01 2025-10-31 14428781 2024-10-31 14428781 bus:Director1 1 2024-10-31 14428781 core:FurnitureFittingsToolsEquipment 2024-10-31 14428781 core:OtherPropertyPlantEquipment 2024-10-31 14428781 2023-11-01 2024-10-31 14428781 2024-10-31 14428781 bus:Director1 1 2024-10-31 14428781 core:RetainedEarningsAccumulatedLosses 2024-10-31 14428781 core:ShareCapital 2024-10-31 14428781 core:CurrentFinancialInstruments 2024-10-31 14428781 core:CurrentFinancialInstruments core:WithinOneYear 2024-10-31 14428781 core:Non-currentFinancialInstruments 2024-10-31 14428781 core:Non-currentFinancialInstruments core:AfterOneYear 2024-10-31 14428781 core:FurnitureFittingsToolsEquipment 2024-10-31 14428781 core:OtherPropertyPlantEquipment 2024-10-31 14428781 bus:Director1 1 2023-11-01 2024-10-31 14428781 bus:Director1 1 2023-10-31 iso4217:GBP xbrli:pure

Registration number: 14428781

Glossop Osteopathy Clinic Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 October 2025

Glossop Osteopathy Clinic Limited

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 8

Glossop Osteopathy Clinic Limited

(Registration number: 14428781)
Balance Sheet as at 31 October 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 8,106 | 5,104
Current assets |  |  |
Debtors | 5 | 241 | 19,019
Cash at bank and in hand |  | 27,572 | 25,434
|  | 27,813 | 44,453
Creditors: Amounts falling due within one year | 6 | (15,793) | (16,921)
Net current assets |  | 12,020 | 27,532
Total assets less current liabilities |  | 20,126 | 32,636
Creditors: Amounts falling due after more than one year | 6 | (750) | (1,398)
Provisions for liabilities |  | (910) | (1,084)
Net assets |  | 18,466 | 30,154
Capital and reserves |  |  |
Called up share capital |  | 1 | 1
Retained earnings |  | 18,465 | 30,153
Shareholders' funds |  | 18,466 | 30,154

Glossop Osteopathy Clinic Limited

(Registration number: 14428781)
Balance Sheet as at 31 October 2025

For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 23 July 2026

......................................... C Hanson Director

Glossop Osteopathy Clinic Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Glossop Osteopathy Clinic
23 Fauvel Road
Glossop
SK13 7AR
England

These financial statements were authorised for issue by the director on 23 July 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared in sterling (£) using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Glossop Osteopathy Clinic Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures and fittings | 10% reducing balance
Plant and machinery | 25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Glossop Osteopathy Clinic Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Glossop Osteopathy Clinic Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Other tangible assets £ | Total £
Cost or valuation
At 1 November 2024 | 5,921 | - | 5,921
Additions | - | 4,620 | 4,620
At 31 October 2025 | 5,921 | 4,620 | 10,541
Depreciation
At 1 November 2024 | 817 | - | 817
Charge for the year | 510 | 1,108 | 1,618
At 31 October 2025 | 1,327 | 1,108 | 2,435
Carrying amount
At 31 October 2025 | 4,594 | 3,512 | 8,106
At 31 October 2024 | 5,104 | - | 5,104

5 | Debtors

Current | 2025 £ | 2024 £
Prepayments | 215 | 225
Other debtors | 26 | 18,794
| 241 | 19,019

Glossop Osteopathy Clinic Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 7 | 648 | 648
Taxation and social security |  | 13,867 | 15,115
Accruals and deferred income |  | 924 | 1,158
Other creditors |  | 354 | -
|  | 15,793 | 16,921

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 7 | 750 | 1,398

7 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 750 | 1,398

Current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 648 | 648

Glossop Osteopathy Clinic Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

8 | Related party transactions

Transactions with the director

2025 | At 1 November 2024 £ | Advances to director £ | Repayments by director £ | At 31 October 2025 £
C Hanson
Director loan on which interest charged | 18,795 | 54,163 | (73,312) | (354)

2024 | At 1 November 2023 £ | Advances to director £ | Repayments by director £ | At 31 October 2024 £
C Hanson
Director loan on which interest charged | (19) | 60,781 | (41,967) | 18,795