General Information
The Chiropractic Rooms Ltd is a private company, limited by shares, registered in England and Wales, under 14631399, at 6 Clayfield Mews, Newcomen Road, Tunbridge Wells, kent, TN4 9PA. These financial statements are presented in £ sterling because that is also the operational currency of the Company.
| 1. |
Accounting policies
Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard), and the Companies Act 2006.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the value of services supplied by the Company.
Taxation
Taxation represents the sum of corporation tax payable, recognised in the profit and loss account. No provision is made for deferred tax. The Company's liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets are stated at cost less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
|
| 2. |
Average number of employees
Average number of employees during the year was 2 (2025 : 1).
|
| 3. |
Tangible fixed assets
| Cost or valuation |
Plant and machinery etc |
|
Total |
| |
£ |
|
£ |
| At 01 March 2025 |
5,377 |
|
5,377 |
| Additions |
740 |
|
740 |
| Disposals |
- |
|
- |
| At 28 February 2026 |
6,117 |
|
6,117 |
| Depreciation |
| At 01 March 2025 |
1,696 |
|
1,696 |
| Charge for year |
796 |
|
796 |
| On disposals |
- |
|
- |
| At 28 February 2026 |
2,492 |
|
2,492 |
| Net book values |
| Closing balance as at 28 February 2026 |
3,625 |
|
3,625 |
| Opening balance as at 01 March 2025 |
3,681 |
|
3,681 |
|
| 4. |
Creditors: amount falling due within one year
|
2026
£ |
|
2025
£ |
| Taxation and Social Security |
5,324 |
|
5,237 |
| Other Creditors |
9,565 |
|
7,307 |
|
14,889 |
|
12,544 |
|
| 5. |
Share Capital
Allotted, called up and fully paid
|
2026
£ |
|
2025
£ |
|
100
Ordinary shares of £0.01 each |
1 |
|
1 |
|
1 |
|
1 |
|
3
|