Company registration number 09792549 (England and Wales)
CHIROPRACTIC MARKETING STREAM LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
CHIROPRACTIC MARKETING STREAM LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
CHIROPRACTIC MARKETING STREAM LIMITED
BALANCE SHEET
AS AT 31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
47,439
83,172
Investments
4
147,712
147,712
195,151
230,884
Current assets
Debtors
5
67,332
76,350
Cash at bank and in hand
63,795
19,771
131,127
96,121
Creditors: amounts falling due within one year
6
(55,779)
(69,164)
Net current assets
75,348
26,957
Net assets
270,499
257,841
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
270,497
257,839
Total equity
270,499
257,841
For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true
The financial statements were approved by the board of directors and authorised for issue on 26 July 2026 and are signed on its behalf by:
..............................................
..............................................
Dr Peter Lövenkjaer Olsson
Dr Kirsten Jacobi
Director
Director
Company registration number 09792549 (England and Wales)
CHIROPRACTIC MARKETING STREAM LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -
1
Accounting policies
Company information
Chiropractic Marketing Stream Limited is a private company limited by shares incorporated in England and Wales. The registered office is 129 Midland Road, Bedford, Bedfordshire, MK40 1DN.
1.1
Accounting convention
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
1.2
Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
1.3
Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Freehold land and buildings
10% reducing balance
Plant and equipment
10% reducing balance
Fixtures and fittings
33% on cost
Computers
33% on cost
Motor vehicles
25% reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
1.4
Leases
Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.
2
Employees
The average monthly number of persons (including directors) employed by the company during the year was:
2026
2025
Number
Number
Total
2
2
CHIROPRACTIC MARKETING STREAM LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 April 2025
3,139
108,800
111,939
Additions
3,602
3,602
Disposals
(40,669)
(40,669)
At 31 March 2026
3,139
71,733
74,872
Depreciation and impairment
At 1 April 2025
314
28,453
28,767
Depreciation charged in the year
283
12,052
12,335
Eliminated in respect of disposals
(13,669)
(13,669)
At 31 March 2026
597
26,836
27,433
Carrying amount
At 31 March 2026
2,542
44,897
47,439
At 31 March 2025
2,825
80,347
83,172
4
Fixed asset investments
2026
2025
£
£
Other investments other than loans
147,712
147,712
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
67,332
76,350
6
Creditors: amounts falling due within one year
2026
2025
£
£
Other creditors
55,779
69,164
7
Related party transactions
Transactions with related parties
During the year the company entered into the following transactions with related parties:
CHIROPRACTIC MARKETING STREAM LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
7
Related party transactions
(Continued)
- 4 -
Spine, Body & Health Ltd
A company owned and controlled by the directors.
A Loan of £30,245 owed to Spine, Body & Health Ltd, and was written off during the year.
No interest was charged.
Lovenkjaer Holdings Ltd
A company owned and controlled by Dr R P Lovenkjaer Olsson, director of Chiropractic Marketing Stream Ltd.
A loan of £66,600 (2025: £66,600) owed by Lovenkjaer Holdings Ltd, and was outstanding at the year end.
No interest was charged.
Viking Brazillian Jiu Jutsu Academy Ltd
A company owned and controlled by the directors.
A loan of £8,692 owed by Viking Brazilian Jiu Jitsu Academy Ltd and was written off during the year.
No interest was charged.