General Information
Bilsby Chiropractic Limited is a private company, limited by shares, registered in England and Wales, under 08835434, at Suite F4 Prospect House, 11-13 Lonsdale Gardens, Tunbridge Wells, Kent, TN1 1NU. The trading address of the company is 5 Corner House Offices, Cranbrook, Kent, TN17 3HE. The presentation currency is £ sterling.
| 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) along with the Companies Acts.
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 invoiced value of goods and services supplied by the company, net of trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
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. Current and deferred tax assets and liabilities are not discounted
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 5 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation 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 1 (2025 : 1).
|
| 3. |
Intangible fixed assets
| Cost |
Goodwill |
|
Total |
| |
£ |
|
£ |
| At 01 February 2025 |
10,000 |
|
10,000 |
| Additions |
- |
|
- |
| Disposals |
- |
|
- |
| At 31 January 2026 |
10,000 |
|
10,000 |
| Amortisation |
| At 01 February 2025 |
10,000 |
|
10,000 |
| Charge for year |
- |
|
- |
| On disposals |
- |
|
- |
| At 31 January 2026 |
10,000 |
|
10,000 |
| Net book values |
| At 31 January 2026 |
- |
|
- |
| At 31 January 2025 |
- |
|
- |
|
| 4. |
Tangible fixed assets
| Cost or valuation |
Plant and machinery etc |
|
Total |
| |
£ |
|
£ |
| At 01 February 2025 |
4,266 |
|
4,266 |
| Additions |
- |
|
- |
| Disposals |
- |
|
- |
| At 31 January 2026 |
4,266 |
|
4,266 |
| Depreciation |
| At 01 February 2025 |
3,099 |
|
3,099 |
| Charge for year |
233 |
|
233 |
| On disposals |
- |
|
- |
| At 31 January 2026 |
3,332 |
|
3,332 |
| Net book values |
| Closing balance as at 31 January 2026 |
934 |
|
934 |
| Opening balance as at 01 February 2025 |
1,167 |
|
1,167 |
|
| 5. |
Creditors: amount falling due within one year
|
2026
£ |
|
2025
£ |
| Taxation and Social Security |
3,764 |
|
3,618 |
| Other Creditors |
1,841 |
|
1,231 |
|
5,605 |
|
4,849 |
|
| 6. |
Share Capital
Allotted, called up and fully paid
|
2026
£ |
|
2025
£ |
|
1
Ordinary share of £1.00 each |
1 |
|
1 |
|
1 |
|
1 |
|
3
|