Borders Chiropractic LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SO302957

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		5,335		5,749

			5,335		5,749
CURRENT ASSETS
Stocks	5	2,087		1,518
Debtors	6	676		673
Cash at bank and in hand		6,562		7,205

		9,325		9,396
Creditors: Amounts Falling Due Within One Year	7	(2,954 )		(5,537 )

NET CURRENT ASSETS (LIABILITIES)			6,371		3,859

TOTAL ASSETS LESS CURRENT LIABILITIES			11,706		9,608

Creditors: Amounts Falling Due After More Than One Year	8		-		(3,273 )

NET ASSETS ATTRIBUTABLE TO MEMBERS			11,706		6,335

REPRESENTED BY:
Loans and other debts due to members
Members' capital classified as a liability		11,706		6,335

			11,706		6,335

			11,706		6,335

TOTAL MEMBERS' INTEREST
Loans and other debts due to members			11,706		6,335

			11,706		6,335

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Borders Chiropractic LLP

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Mrs Pamella Swalwell

Designated Member

31/08/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Borders Chiropractic LLP is a limited liability partnership, incorporated in Scotland, registered number SO302957 . The Registered Office is 2 Cherry Court, Cavalry Park, Peebles, Scottish Borders, EH45 9BU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. 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:

Plant & Machinery	25% - Reducing balance
Computer Equipment	25% - Reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

2.6. Provisions for retirement benefits and amounts due to former members

The LLP acts as agent for certain members who have an obligation to pay annuities to retired partners. These payments are treated as drawings of the relevant members.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 1 (2025: 1)

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Borders Chiropractic LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	22,975	4,438	27,413
Additions	838	299	1,137

As at 31 March 2026	23,813	4,737	28,550

Depreciation
As at 1 April 2025	18,158	3,506	21,664
Provided during the period	1,299	252	1,551

As at 31 March 2026	19,457	3,758	23,215

Net Book Value
As at 31 March 2026	4,356	979	5,335

As at 1 April 2025	4,817	932	5,749

5. Stocks

	2026	2025
	£	£
Stock	2,087	1,518

6. Debtors

	2026	2025
	£	£
Due within one year
Prepayments and accrued income	326	323
Other debtors	350	350

	676	673

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Bank loans and overdrafts	-	3,780
Accruals and deferred income	2,954	1,757

	2,954	5,537

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	-	3,273

9. Related Party Transactions

During the year, rent totalling £9,360 (20225 : £9,360) was paid to PCLQ Properties, a partnership in which the members are partners. The transactions took place at market value.

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