REGISTERED NUMBER: 05862325 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

BODLEY CHIROPRACTIC LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs K Bodley

S Bodley

SECRETARY:

Mrs K Bodley

REGISTERED OFFICE:

The Parker Clinic

132 Gloucester Road

Bishopston

Bristol

BS7 8NL

REGISTERED NUMBER:

05862325 (England and Wales)

ACCOUNTANTS:

Keller & Co

367b Church Road

Frampton Cotterell

Bristol

BS36 2AQ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

415,980

11,425

Investment property

6

-

407,818

415,980

419,243

CURRENT ASSETS

Stocks

1,306

1,501

Debtors

7

42,253

40,100

Cash at bank

55,326

68,619

98,885

110,220

CREDITORS

Amounts falling due within one year

8

(141,933

)

(163,688

)

NET CURRENT LIABILITIES

(43,048

)

(53,468

)

TOTAL ASSETS LESS CURRENT LIABILITIES

372,932

365,775

CREDITORS

Amounts falling due after more than one year

9

(108,997

)

(118,486

)

NET ASSETS

263,935

247,289

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

263,835

247,189

SHAREHOLDERS' FUNDS

263,935

247,289

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 9 July 2026 and were signed on its behalf by:

S Bodley - Director

1.	STATUTORY INFORMATION

Bodley Chiropractic 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.

Turnover

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

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.

Long leasehold

-

in accordance with the property

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 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.

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 9 (2024 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

257,750

AMORTISATION

At 1 January 2025

and 31 December 2025

257,750

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Long

Plant and

and

Computer

leasehold

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

-

7,062

49,770

8,021

64,853

Reclassification/transfer

407,818

-

-

-

407,818

At 31 December 2025

407,818

7,062

49,770

8,021

472,671

DEPRECIATION

At 1 January 2025

-

6,452

39,436

7,540

53,428

Charge for year

408

152

2,583

120

3,263

At 31 December 2025

408

6,604

42,019

7,660

56,691

NET BOOK VALUE

At 31 December 2025

407,410

458

7,751

361

415,980

At 31 December 2024

-

610

10,334

481

11,425

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

407,818

Reclassification/transfer

(407,818

)

At 31 December 2025

-

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

407,818

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

42,253

40,100

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

9,500

9,500

Taxation and social security

32,887

26,311

Other creditors

99,546

127,877

141,933

163,688

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

108,997

118,486

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

70,997

80,486

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

118,497

127,986

11.	RELATED PARTY DISCLOSURES

The directors, Mr and Mrs Bodley, owned the premises from which the company trades until October 2024. During the year rent was paid to the directors for the use of the property of £nil (2024- £35,000). This rent was paid on an arms length basis and is shown in the profit and loss account.

In October 2024 the company purchased the property from the directors, on an arm's length basis, for it's market value.

At the balance sheet date, the company owed the directors £93,321.45.