The Chiropractic Clinic (Chester) Ltd

Registered number

08545857

Filleted Accounts

31 March 2026

The Chiropractic Clinic (Chester) Ltd
Registered number:		08545857
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		23,346			28,910

Current assets
Debtors	4	112,310			74,328
Cash at bank and in hand		3,863			4,382
		116,173			78,710

Creditors: amounts falling due within one year	5	(58,745)			(32,867)

Net current assets			57,428			45,843

Total assets less current liabilities			80,774			74,753

Creditors: amounts falling due after more than one year	6		-			(4,789)



Net assets			80,774			69,964

Capital and reserves
Called up share capital			10			10
Profit and loss account			80,764			69,954

Shareholder's funds			80,774			69,964

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr S Hudson
Director
Approved by the board on 23 October 2026

The Chiropractic Clinic (Chester) Ltd
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	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).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.



2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					5		5


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2025	2,902		53,940		30,900		87,742
	Additions	-		1,250		-		1,250
	At 31 March 2026	2,902		55,190		30,900		88,992

	Depreciation
	At 1 April 2025	-		36,894		21,938		58,832
	Charge for the year	-		4,574		2,240		6,814
	At 31 March 2026	-		41,468		24,178		65,646

	Net book value
	At 31 March 2026	2,902		13,722		6,722		23,346
	At 31 March 2025	2,902		17,046		8,962		28,910


4	Debtors					2026		2025
£							£

	Other debtors					112,310		74,328


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Bank loans and overdrafts					5,104		10,578
	Taxation and social security costs					19,012		18,983
	Other creditors					34,629		3,306
						58,745		32,867


6	Creditors: amounts falling due after one year					2026		2025
£							£

	Bank loans					-		4,789


7	Related party transactions

	At the balance sheet date an amount of £112,310 (2025: £74,328) was owed to Steam Workshop Services Ltd, a company under common control.


8	Other information

	The Chiropractic Clinic (Chester) Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	137 Hough Green
	Chester
	CH4 8JR