2022-11-012023-10-312023-10-31false12977204TEESSIDE PODIATRY CLINIC LTD2024-02-19iso4217:GBPxbrli:pure129772042022-11-01129772042023-10-31129772042022-11-012023-10-31129772042021-11-01129772042022-10-31129772042021-11-012022-10-3112977204bus:SmallEntities2022-11-012023-10-3112977204bus:AuditExempt-NoAccountantsReport2022-11-012023-10-3112977204bus:AbridgedAccounts2022-11-012023-10-3112977204bus:PrivateLimitedCompanyLtd2022-11-012023-10-3112977204core:WithinOneYear2023-10-3112977204core:AfterOneYear2023-10-3112977204core:WithinOneYear2022-10-3112977204core:AfterOneYear2022-10-3112977204core:ShareCapital2023-10-3112977204core:SharePremium2023-10-3112977204core:RevaluationReserve2023-10-3112977204core:OtherReservesSubtotal2023-10-3112977204core:RetainedEarningsAccumulatedLosses2023-10-3112977204core:ShareCapital2022-10-3112977204core:SharePremium2022-10-3112977204core:RevaluationReserve2022-10-3112977204core:OtherReservesSubtotal2022-10-3112977204core:RetainedEarningsAccumulatedLosses2022-10-3112977204core:LandBuildings2023-10-3112977204core:PlantMachinery2023-10-3112977204core:Vehicles2023-10-3112977204core:FurnitureFittings2023-10-3112977204core:OfficeEquipment2023-10-3112977204core:NetGoodwill2023-10-3112977204core:IntangibleAssetsOtherThanGoodwill2023-10-3112977204core:ListedExchangeTraded2023-10-3112977204core:UnlistedNon-exchangeTraded2023-10-3112977204core:LandBuildings2022-10-3112977204core:PlantMachinery2022-10-3112977204core:Vehicles2022-10-3112977204core:FurnitureFittings2022-10-3112977204core:OfficeEquipment2022-10-3112977204core:NetGoodwill2022-10-3112977204core:IntangibleAssetsOtherThanGoodwill2022-10-3112977204core:ListedExchangeTraded2022-10-3112977204core:UnlistedNon-exchangeTraded2022-10-3112977204core:LandBuildings2022-11-012023-10-3112977204core:PlantMachinery2022-11-012023-10-3112977204core:Vehicles2022-11-012023-10-3112977204core:FurnitureFittings2022-11-012023-10-3112977204core:OfficeEquipment2022-11-012023-10-3112977204core:NetGoodwill2022-11-012023-10-3112977204core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-3112977204core:ListedExchangeTraded2022-11-012023-10-3112977204core:UnlistedNon-exchangeTraded2022-11-012023-10-3112977204core:MoreThanFiveYears2022-11-012023-10-3112977204core:Non-currentFinancialInstruments2023-10-3112977204core:Non-currentFinancialInstruments2022-10-3112977204dpl:CostSales2022-11-012023-10-3112977204dpl:DistributionCosts2022-11-012023-10-3112977204core:LandBuildings2022-11-012023-10-3112977204core:PlantMachinery2022-11-012023-10-3112977204core:Vehicles2022-11-012023-10-3112977204core:FurnitureFittings2022-11-012023-10-3112977204core:OfficeEquipment2022-11-012023-10-3112977204dpl:AdministrativeExpenses2022-11-012023-10-3112977204core:NetGoodwill2022-11-012023-10-3112977204core:IntangibleAssetsOtherThanGoodwill2022-11-012023-10-3112977204dpl:GroupUndertakings2022-11-012023-10-3112977204dpl:ParticipatingInterests2022-11-012023-10-3112977204dpl:GroupUndertakingscore:ListedExchangeTraded2022-11-012023-10-3112977204core:ListedExchangeTraded2022-11-012023-10-3112977204dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-11-012023-10-3112977204core:UnlistedNon-exchangeTraded2022-11-012023-10-3112977204dpl:CostSales2021-11-012022-10-3112977204dpl:DistributionCosts2021-11-012022-10-3112977204core:LandBuildings2021-11-012022-10-3112977204core:PlantMachinery2021-11-012022-10-3112977204core:Vehicles2021-11-012022-10-3112977204core:FurnitureFittings2021-11-012022-10-3112977204core:OfficeEquipment2021-11-012022-10-3112977204dpl:AdministrativeExpenses2021-11-012022-10-3112977204core:NetGoodwill2021-11-012022-10-3112977204core:IntangibleAssetsOtherThanGoodwill2021-11-012022-10-3112977204dpl:GroupUndertakings2021-11-012022-10-3112977204dpl:ParticipatingInterests2021-11-012022-10-3112977204dpl:GroupUndertakingscore:ListedExchangeTraded2021-11-012022-10-3112977204core:ListedExchangeTraded2021-11-012022-10-3112977204dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-11-012022-10-3112977204core:UnlistedNon-exchangeTraded2021-11-012022-10-3112977204core:NetGoodwill2023-10-3112977204core:IntangibleAssetsOtherThanGoodwill2023-10-3112977204core:LandBuildings2023-10-3112977204core:PlantMachinery2023-10-3112977204core:Vehicles2023-10-3112977204core:FurnitureFittings2023-10-3112977204core:OfficeEquipment2023-10-3112977204core:AfterOneYear2023-10-3112977204core:WithinOneYear2023-10-3112977204core:ListedExchangeTraded2023-10-3112977204core:UnlistedNon-exchangeTraded2023-10-3112977204core:ShareCapital2023-10-3112977204core:SharePremium2023-10-3112977204core:RevaluationReserve2023-10-3112977204core:OtherReservesSubtotal2023-10-3112977204core:RetainedEarningsAccumulatedLosses2023-10-3112977204core:NetGoodwill2022-10-3112977204core:IntangibleAssetsOtherThanGoodwill2022-10-3112977204core:LandBuildings2022-10-3112977204core:PlantMachinery2022-10-3112977204core:Vehicles2022-10-3112977204core:FurnitureFittings2022-10-3112977204core:OfficeEquipment2022-10-3112977204core:AfterOneYear2022-10-3112977204core:WithinOneYear2022-10-3112977204core:ListedExch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TEESSIDE PODIATRY CLINIC LTD

Registered Number
12977204
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2023

TEESSIDE PODIATRY CLINIC LTD
Company Information
for the year from 1 November 2022 to 31 October 2023

Directors

FERGUSON, Anthony
FERGUSON, Sarah-Jayne

Registered Address

Parkhill Studio
Walton Road
Wetherby
LS22 5DZ

Registered Number

12977204 (England and Wales)
TEESSIDE PODIATRY CLINIC LTD
Balance Sheet as at
31 October 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets78,43110,891
Tangible assets829,28830,623
37,71941,514
Current assets
Stocks2,2002,200
Debtors2,3332,333
Cash at bank and on hand18,2597,736
22,79212,269
Creditors amounts falling due within one year12(44,102)(36,199)
Net current assets (liabilities)(21,310)(23,930)
Total assets less current liabilities16,40917,584
Creditors amounts falling due after one year(2,207)(4,835)
Provisions for liabilities(5,565)(7,888)
Net assets8,6374,861
Capital and reserves
Called up share capital44
Profit and loss account8,6334,857
Shareholders' funds8,6374,861
The financial statements were approved and authorised for issue by the Board of Directors on 19 February 2024, and are signed on its behalf by:
FERGUSON, Anthony
Director
FERGUSON, Sarah-Jayne
Director

Registered Company No. 12977204
TEESSIDE PODIATRY CLINIC LTD
Notes to the Financial Statements
for the year ended 31 October 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 is specialists medical practice activities.
4.Basis of measurement used in financial statements
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).
5.Accounting policies
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:

Straight line (years)
Plant and machinery5
Office Equipment3
Intangible assets policy
Goodwill arising on the acquisition of an entity represents the excess of the cost of the acquisition over the company's interest in the net fair value of the the identifiable assets, liabilities and contingent liabilities of the entity recognised a the the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful like, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.
Stocks policy
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
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.
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.
Deferred tax policy
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.
Leases policy
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Going concern
The directors have reviewed the financial position of the company and they are of the consideration that the company will continue trading as a going concern.
6.Employee information

20232022
Average number of employees during the year22
7.Intangible assets

Total

£
Cost or valuation
At 01 November 2212,300
At 31 October 2312,300
Amortisation and impairment
At 01 November 221,409
Charge for year2,460
At 31 October 233,869
Net book value
At 31 October 238,431
At 31 October 2210,891
8.Property, plant and equipment

Total

£
Cost or valuation
At 01 November 2234,890
Additions7,886
At 31 October 2342,776
Depreciation and impairment
At 01 November 224,267
Charge for year9,221
At 31 October 2313,488
Net book value
At 31 October 2329,288
At 31 October 2230,623
9.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
FERGUSON, Anthony(33,886)52,89554,197(35,188)
(33,886)52,89554,197(35,188)
10.Dividends proposed and payable

2023

2022

££
Dividends Paid22,00020,000
Total22,00020,000
11.Debtors within one year

2023

2022

££
Other debtors1,7501,750
Prepayments and accrued income583583
Total2,3332,333
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.
12.Creditors within one year

2023

2022

££
Trade creditors / trade payables-204
Taxation and social security6,759-
Finance lease and HP contracts1,9761,209
Other creditors35,18833,886
Accrued liabilities and deferred income179900
Total44,10236,199
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.
13.Finance lease and HP contracts after one year

2023

2022

££
Finance lease and HP contracts2,2074,835