2022-03-012023-02-282023-02-28false05352733PODIATRY FIRST LTD2023-11-21iso4217:GBPxbrli:pure053527332022-03-01053527332023-02-28053527332022-03-012023-02-28053527332021-03-01053527332022-02-28053527332021-03-012022-02-2805352733bus:SmallEntities2022-03-012023-02-2805352733bus:AuditExempt-NoAccountantsReport2022-03-012023-02-2805352733bus:FullAccounts2022-03-012023-02-2805352733bus:PrivateLimitedCompanyLtd2022-03-012023-02-2805352733core:WithinOneYear2023-02-2805352733core:AfterOneYear2023-02-2805352733core:WithinOneYear2022-02-2805352733core:AfterOneYear2022-02-2805352733core:ShareCapital2023-02-2805352733core:SharePremium2023-02-2805352733core:RevaluationReserve2023-02-2805352733core:OtherReservesSubtotal2023-02-2805352733core:RetainedEarningsAccumulatedLosses2023-02-2805352733core:ShareCapital2022-02-2805352733core:SharePremium2022-02-2805352733core:RevaluationReserve2022-02-2805352733core:OtherReservesSubtotal2022-02-2805352733core:RetainedEarningsAccumulatedLosses2022-02-2805352733core:LandBuildings2023-02-2805352733core:PlantMachinery2023-02-2805352733core:Vehicles2023-02-2805352733core:FurnitureFittings2023-02-2805352733core:OfficeEquipment2023-02-2805352733core:NetGoodwill2023-02-2805352733core:IntangibleAssetsOtherThanGoodwill2023-02-2805352733core:ListedExchangeTraded2023-02-2805352733core:UnlistedNon-exchangeTraded2023-02-2805352733core:LandBuildings2022-02-2805352733core:PlantMachinery2022-02-2805352733core:Vehicles2022-02-2805352733core:FurnitureFittings2022-02-2805352733core:OfficeEquipment2022-02-2805352733core:NetGoodwill2022-02-2805352733core:IntangibleAssetsOtherThanGoodwill2022-02-2805352733core:ListedExchangeTraded2022-02-2805352733core:UnlistedNon-exchangeTraded2022-02-2805352733core:LandBuildings2022-03-012023-02-2805352733core:PlantMachinery2022-03-012023-02-2805352733core:Vehicles2022-03-012023-02-2805352733core:FurnitureFittings2022-03-012023-02-2805352733core:OfficeEquipment2022-03-012023-02-2805352733core:NetGoodwill2022-03-012023-02-2805352733core:IntangibleAssetsOtherThanGoodwill2022-03-012023-02-2805352733core:ListedExchangeTraded2022-03-012023-02-2805352733core:UnlistedNon-exchangeTraded2022-03-012023-02-2805352733core:MoreThanFiveYears2022-03-012023-02-2805352733core:Non-currentFinancialInstruments2023-02-2805352733core:Non-currentFinancialInstruments2022-02-2805352733dpl:CostSales2022-03-012023-02-2805352733dpl:DistributionCosts2022-03-012023-02-2805352733core:LandBuildings2022-03-012023-02-2805352733core:PlantMachinery2022-03-012023-02-2805352733core:Vehicles2022-03-012023-02-2805352733core:FurnitureFittings2022-03-012023-02-2805352733core:OfficeEquipment2022-03-012023-02-2805352733dpl:AdministrativeExpenses2022-03-012023-02-2805352733core:NetGoodwill2022-03-012023-02-2805352733core:IntangibleAssetsOtherThanGoodwill2022-03-012023-02-2805352733dpl:GroupUndertakings2022-03-012023-02-2805352733dpl:ParticipatingInterests2022-03-012023-02-2805352733dpl:GroupUndertakingscore:ListedExchangeTraded2022-03-012023-02-2805352733core:ListedExchangeTraded2022-03-012023-02-2805352733dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-03-012023-02-2805352733core:UnlistedNon-exchangeTraded2022-03-012023-02-2805352733dpl:CostSales2021-03-012022-02-2805352733dpl:DistributionCosts2021-03-012022-02-2805352733core:LandBuildings2021-03-012022-02-2805352733core:PlantMachinery2021-03-012022-02-2805352733core:Vehicles2021-03-012022-02-2805352733core:FurnitureFittings2021-03-012022-02-2805352733core:OfficeEquipment2021-03-012022-02-2805352733dpl:AdministrativeExpenses2021-03-012022-02-2805352733core:NetGoodwill2021-03-012022-02-2805352733core:IntangibleAssetsOtherThanGoodwill2021-03-012022-02-2805352733dpl:GroupUndertakings2021-03-012022-02-2805352733dpl:ParticipatingInterests2021-03-012022-02-2805352733dpl:GroupUndertakingscore:ListedExchangeTraded2021-03-012022-02-2805352733core:ListedExchangeTraded2021-03-012022-02-2805352733dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-03-012022-02-2805352733core:UnlistedNon-exchangeTraded2021-03-012022-02-2805352733core:NetGoodwill2023-02-2805352733core:IntangibleAssetsOtherThanGoodwill2023-02-2805352733core:LandBuildings2023-02-2805352733core:PlantMachinery2023-02-2805352733core:Vehicles2023-02-2805352733core:FurnitureFittings2023-02-2805352733core:OfficeEquipment2023-02-2805352733core:AfterOneYear2023-02-2805352733core:WithinOneYear2023-02-2805352733core:ListedExchangeTraded2023-02-2805352733core:UnlistedNon-exchangeTraded2023-02-2805352733core:ShareCapital2023-02-2805352733core:SharePremium2023-02-2805352733core:RevaluationReserve2023-02-2805352733core:OtherReservesSubtotal2023-02-2805352733core:RetainedEarningsAccumulatedLosses2023-02-2805352733core:NetGoodwill2022-02-2805352733core:IntangibleAssetsOtherThanGoodwill2022-02-2805352733core:LandBuildings2022-02-2805352733core:PlantMachinery2022-02-2805352733core:Vehicles2022-02-2805352733core:FurnitureFittings2022-02-2805352733core:OfficeEquipment2022-02-2805352733core:AfterOneYear2022-02-2805352733core:WithinOneYear2022-02-2805352733core:ListedExchange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PODIATRY FIRST LTD

Registered Number
05352733
(England and Wales)

Unaudited Financial Statements for the Year ended
28 February 2023

PODIATRY FIRST LTD
Company Information
for the year from 1 March 2022 to 28 February 2023

Director

S Afzal

Registered Address

41 District Road
Wembley
Middlesex
HA0 2LE

Registered Number

05352733 (England and Wales)
PODIATRY FIRST LTD
Balance Sheet as at
28 February 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets6328437
328437
Current assets
Debtors9166,668141,948
Cash at bank and on hand49911,499
167,167153,447
Creditors amounts falling due within one year10(115,921)(107,777)
Net current assets (liabilities)51,24645,670
Total assets less current liabilities51,57446,107
Creditors amounts falling due after one year11(22,371)(34,550)
Net assets29,20311,557
Capital and reserves
Called up share capital100100
Profit and loss account29,10311,457
Shareholders' funds29,20311,557
The financial statements were approved and authorised for issue by the Director on 21 November 2023, and are signed on its behalf by:
S Afzal
Director
Registered Company No. 05352733
PODIATRY FIRST LTD
Notes to the Financial Statements
for the year ended 28 February 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
The principal activity of the company in the year under review was that of podiatrist.
4.Accounting policies
Turnover policy
Turnover represents the total invoice value of services for podiatry related activities.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Office Equipment25
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
5.Employee information

20232022
Average number of employees during the year34
6.Property, plant and equipment

Office Equipment

Total

££
Cost or valuation
At 01 March 225,4345,434
At 28 February 235,4345,434
Depreciation and impairment
At 01 March 224,9974,997
Charge for year109109
At 28 February 235,1065,106
Net book value
At 28 February 23328328
At 28 February 22437437
7.Description of nature of transactions and balances with related parties
Amounts owed by group undertakings of £106,867 (2022: £107,648) relates to Podiatry First Group Ltd. This is the holding company.
8.Dividends proposed and payable

2023

2022

££
Dividends Paid132,000110,000
Total132,000110,000
9.Debtors

2023

2022

££
Trade debtors / trade receivables59,80134,300
Amounts owed by group undertakings106,867107,648
Total166,668141,948
10.Creditors within one year

2023

2022

££
Trade creditors / trade payables9,83515,762
Bank borrowings and overdrafts13,67119,243
Taxation and social security34,91054,989
Other creditors53,90514,182
Accrued liabilities and deferred income3,6003,601
Total115,921107,777
11.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts22,37134,550
Total22,37134,550