REGISTERED NUMBER: 06016523 (England and Wales)

Unaudited Financial Statements for the Year Ended 30th June 2026

for

Life Chiropractic Clinics Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R Refael

E L Refael

M J Reilly

REGISTERED OFFICE:

9 High Road

Rayleigh

Essex

SS6 7SA

REGISTERED NUMBER:

06016523 (England and Wales)

ACCOUNTANTS:

Beam & Co Accountancy Limited

1579 London Road

Leigh on Sea

Essex

SS9 2SG

FIXED ASSETS

Intangible assets

4

175,000

275,000

Tangible assets

5

26,964

27,928

Investments

6

535,527

535,527

737,491

838,455

CURRENT ASSETS

Debtors

7

650,932

581,814

Cash at bank and in hand

221,849

30,344

872,781

612,158

CREDITORS

Amounts falling due within one year

8

150,560

103,934

NET CURRENT ASSETS

722,221

508,224

TOTAL ASSETS LESS CURRENT LIABILITIES

1,459,712

1,346,679

PROVISIONS FOR LIABILITIES

3,797

3,828

NET ASSETS

1,455,915

1,342,851

CAPITAL AND RESERVES

Called up share capital

10

535,529

535,529

Retained earnings

920,386

807,322

SHAREHOLDERS' FUNDS

1,455,915

1,342,851

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19th October 2026 and were signed on its behalf by:

R Refael - Director

1.	STATUTORY INFORMATION

Life Chiropractic Clinics Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

2% on cost

Plant and machinery etc

-

50% on written down value, 40% on written down value and 20% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 23 (2025 - 24 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1st July 2025

and 30th June 2026

1,000,000

386,771

1,386,771

AMORTISATION

At 1st July 2025

725,000

386,771

1,111,771

Charge for year

100,000

-

100,000

At 30th June 2026

825,000

386,771

1,211,771

NET BOOK VALUE

At 30th June 2026

175,000

-

175,000

At 30th June 2025

275,000

-

275,000

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st July 2025

6,220

194,250

200,470

Additions

-

5,880

5,880

At 30th June 2026

6,220

200,130

206,350

DEPRECIATION

At 1st July 2025

6,220

166,322

172,542

Charge for year

-

6,844

6,844

At 30th June 2026

6,220

173,166

179,386

NET BOOK VALUE

At 30th June 2026

-

26,964

26,964

At 30th June 2025

-

27,928

27,928

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

At 1st July 2025

and 30th June 2026

535,527

NET BOOK VALUE

At 30th June 2026

535,527

At 30th June 2025

535,527

7.

DEBTORS

30.6.26

30.6.25

£

£

Amounts falling due within one year:

Trade debtors

5,659

6,142

Other debtors

6,667

6,991

12,326

13,133

Amounts falling due after more than one year:

Amounts owed by group undertakings

638,606

568,681

Aggregate amounts

650,932

581,814

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Trade creditors

42,951

46,336

Taxation and social security

68,449

31,197

Other creditors

39,160

26,401

150,560

103,934

9.	SECURED DEBTS

The company's bankers have a fixed and floating charge over the company's property and assets.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.26

30.6.25

value:

£

£

535,529

Ordinary

£1

535,529

535,529

11.	RELATED PARTY DISCLOSURES

The company has a wholly owned subsidiary Life Property Services Limited. During the year the company rented clinic space from Life Chiropractic Clinics Limited for £24,000 (2025: £24,000).

At the year end an inter company loan balance of £638,606 (2025: £568,681) was due from Life Property Services Limited. The loan is repayable on demand and no interest is charged.