Acorah Software Products - Accounts Production 19.3.600 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 06684902 Dr Maryam Atkinson Mr Manny Azizi Mr Manny Azizi iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06684902 2024-09-30 06684902 2025-09-30 06684902 2024-10-01 2025-09-30 06684902 frs-core:ComputerEquipment 2024-10-01 2025-09-30 06684902 frs-core:FurnitureFittings 2024-10-01 2025-09-30 06684902 frs-core:NetGoodwill 2024-10-01 2025-09-30 06684902 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-01 2025-09-30 06684902 frs-core:MotorVehicles 2024-10-01 2025-09-30 06684902 frs-core:PlantMachinery 2024-10-01 2025-09-30 06684902 frs-core:ShareCapital 2025-09-30 06684902 frs-core:RetainedEarningsAccumulatedLosses 2024-10-01 2025-09-30 06684902 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-09-30 06684902 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 06684902 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 06684902 frs-bus:AbridgedAccounts 2024-10-01 2025-09-30 06684902 frs-bus:SmallEntities 2024-10-01 2025-09-30 06684902 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 06684902 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 06684902 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-09-30 06684902 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-09-30 06684902 frs-bus:Director1 2024-10-01 2025-09-30 06684902 frs-bus:Director1 2024-09-30 06684902 frs-bus:Director1 2025-09-30 06684902 frs-bus:Director2 2024-10-01 2025-09-30 06684902 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 06684902 frs-countries:EnglandWales 2024-10-01 2025-09-30 06684902 2023-09-30 06684902 2024-09-30 06684902 2023-10-01 2024-09-30 06684902 frs-core:ShareCapital 2024-09-30 06684902 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 06684902 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-09-30
Registered number: 06684902
M A Chiro Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 September 2025
Michael B Bennett Limited
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 06684902
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 54,205 47,009
Investment Properties 6 755,000 725,000
809,205 772,009
CURRENT ASSETS
Debtors 7 505,718 530,652
Cash at bank and in hand 440,878 555,146
946,596 1,085,798
Creditors: Amounts Falling Due Within One Year (38,299 ) (37,667 )
NET CURRENT ASSETS (LIABILITIES) 908,297 1,048,131
TOTAL ASSETS LESS CURRENT LIABILITIES 1,717,502 1,820,140
NET ASSETS 1,717,502 1,820,140
CAPITAL AND RESERVES
Called up share capital 8 15 15
Fair value reserve 10 (15,358 ) (40,887 )
Profit and Loss Account 1,732,845 1,861,012
SHAREHOLDERS' FUNDS 1,717,502 1,820,140
Page 1
Page 2
For the year ending 30 September 2025 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 September 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Manny Azizi
Director
13/08/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
M A Chiro Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06684902 . The registered office is Precision Chiropractic Clinic, 30-32 High Street, Cheam, Sutton, SM3 8RL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of ten years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 25% reducing balance
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.5. Investment Properties
All investment properties are shown at the most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the profit and loss account.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 4)
5 4
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4. Intangible Assets
Total
£
Cost
As at 1 October 2024 18,000
As at 30 September 2025 18,000
Amortisation
As at 1 October 2024 18,000
As at 30 September 2025 18,000
Net Book Value
As at 30 September 2025 -
As at 1 October 2024 -
5. Tangible Assets
Total
£
Cost or Valuation
As at 1 October 2024 196,059
Additions 25,265
As at 30 September 2025 221,324
Depreciation
As at 1 October 2024 149,050
Provided during the period 18,069
As at 30 September 2025 167,119
Net Book Value
As at 30 September 2025 54,205
As at 1 October 2024 47,009
6. Investment Property
2025
£
Fair Value
As at 1 October 2024 725,000
Revaluations 30,000
As at 30 September 2025 755,000
Fair value at 30 September 2025 is represented by:
Valuation in 2025 - £30,000
Valuation in 2019-  £6,000
Valuation in 2018-  £(56,477)
Valuation in 2017- £415,626
Valuation in 2016- £359,851 
Total -  £755,000            
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7. Debtors
2025 2024
£ £
Due after more than one year
Amounts owed by participating interests 399,124 380,264
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 15 15
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2024 Amounts advanced Amounts repaid Amounts written off As at 30 September 2025
£ £ £ £ £
Mr Manny Azizi 95,210 7,193 32,000 - 70,403
The director has an outstanding loan from the company. Interest is calculated on a daily basis and charged annually.
10. Reserves
Fair value reserve Profit and Loss Account
£ £
As at 1 October 2024 (40,887 ) 1,861,012
Profit for the year and total comprehensive income - 111,095
Dividends paid - (213,733)
Movements in fair value reserve 25,529 -
Transfer to/from Fair value reserve - (25,529)
As at 30 September 2025 (15,358 ) 1,732,845
Fair Value Reserve 
Balance  at 1 October 2024 -(£40,887)
Movement in the year - £25,229
Balance at 30 September 2025-(£15,358)
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