IRIS Accounts Production v23.4.0.336 05588406 Board of Directors 1.1.23 31.12.23 31.12.23 false true false false true false Ordinary 'A' 1.00000 Ordinary 'B' 1.00000 10336 4132 9644 10486 10336 4282 9644 10336 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh055884062022-12-31055884062023-12-31055884062023-01-012023-12-31055884062021-12-31055884062022-01-012022-12-31055884062022-12-3105588406ns15:EnglandWales2023-01-012023-12-3105588406ns14:PoundSterling2023-01-012023-12-3105588406ns10:Director12023-01-012023-12-3105588406ns10:PrivateLimitedCompanyLtd2023-01-012023-12-3105588406ns10:SmallEntities2023-01-012023-12-3105588406ns10:AuditExempt-NoAccountantsReport2023-01-012023-12-3105588406ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3105588406ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-3105588406ns10:FullAccounts2023-01-012023-12-3105588406ns10:OrdinaryShareClass12023-01-012023-12-3105588406ns10:OrdinaryShareClass22023-01-012023-12-310558840642ns10:Director22022-12-310558840642ns10:Director22021-12-310558840642ns10:Director22023-01-012023-12-310558840642ns10:Director22022-01-012022-12-310558840642ns10:Director22023-12-310558840642ns10:Director22022-12-3105588406ns10:Director22023-01-012023-12-3105588406ns10:CompanySecretary12023-01-012023-12-3105588406ns10:RegisteredOffice2023-01-012023-12-3105588406ns5:CurrentFinancialInstruments2023-12-3105588406ns5:CurrentFinancialInstruments2022-12-3105588406ns5:ShareCapital2023-12-3105588406ns5:ShareCapital2022-12-3105588406ns5:RetainedEarningsAccumulatedLosses2023-12-3105588406ns5:RetainedEarningsAccumulatedLosses2022-12-3105588406ns5:OwnedOrFreeholdAssetsns5:LandBuildings2023-01-012023-12-3105588406ns5:LeaseholdImprovements2023-01-012023-12-3105588406ns5:PlantMachinery2023-01-012023-12-3105588406ns5:FurnitureFittings2023-01-012023-12-3105588406ns5:MotorVehicles2023-01-012023-12-3105588406ns5:ComputerEquipment2023-01-012023-12-3105588406ns5:LandBuildings2022-12-3105588406ns5:PlantMachinery2022-12-3105588406ns5:LandBuildings2023-01-012023-12-3105588406ns5:LandBuildings2023-12-3105588406ns5:PlantMachinery2023-12-3105588406ns5:LandBuildings2022-12-3105588406ns5:PlantMachinery2022-12-3105588406ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-12-3105588406ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-12-3105588406ns10:OrdinaryShareClass12023-12-3105588406ns10:OrdinaryShareClass22023-12-31055884061ns10:Director12022-12-31055884061ns10:Director12021-12-31055884061ns10:Director12023-01-012023-12-31055884061ns10:Director12022-01-012022-12-31055884061ns10:Director12023-12-31055884061ns10:Director12022-12-31
REGISTERED NUMBER: 05588406 (England and Wales)















PLANT CHIROPODY LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023






PLANT CHIROPODY LIMITED (REGISTERED NUMBER: 05588406)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


PLANT CHIROPODY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: Mrs R M Davies
J P Davies





SECRETARY: J P Davies





REGISTERED OFFICE: 6 Albion Street
Hanley
Stoke-on-Trent
Staffordshire
ST1 1QH





REGISTERED NUMBER: 05588406 (England and Wales)

PLANT CHIROPODY LIMITED (REGISTERED NUMBER: 05588406)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 87,386 84,717

CURRENT ASSETS
Debtors 5 21,199 21,299
Cash at bank 522,606 407,138
543,805 428,437
CREDITORS
Amounts falling due within one year 6 (58,743 ) (40,230 )
NET CURRENT ASSETS 485,062 388,207
TOTAL ASSETS LESS CURRENT LIABILITIES 572,448 472,924

PROVISIONS FOR LIABILITIES (17,578 ) (15,086 )
NET ASSETS 554,870 457,838

CAPITAL AND RESERVES
Called up share capital 7 2 2
Retained earnings 554,868 457,836
SHAREHOLDERS' FUNDS 554,870 457,838

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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.

PLANT CHIROPODY LIMITED (REGISTERED NUMBER: 05588406)

BALANCE SHEET - continued
31 DECEMBER 2023


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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 April 2024 and were signed on its behalf by:





J P Davies - Director


PLANT CHIROPODY LIMITED (REGISTERED NUMBER: 05588406)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023


1. STATUTORY INFORMATION

Plant Chiropody 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 Section 1A "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

Turnover and other income
Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Sale of chiropody services and goods
Turnover from the sale of Chiropody services and goods are recognised upon completion of the appointment when it is deemed that significant risks and rewards have transferred to the buyer, it is probable that the economic benefit associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Interest receivable
Interest income is recognised using the effective interest method.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 5% on cost
Improvements to property - 10% on cost
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - Straight line over 3 years

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.


PLANT CHIROPODY LIMITED (REGISTERED NUMBER: 05588406)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


2. ACCOUNTING POLICIES - continued
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.

Leases
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Employee benefits
When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

The company operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.

Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2022 - 8 ) .

PLANT CHIROPODY LIMITED (REGISTERED NUMBER: 05588406)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 January 2023 101,821 159,685 261,506
Additions - 31,738 31,738
Disposals - (1,195 ) (1,195 )
At 31 December 2023 101,821 190,228 292,049
DEPRECIATION
At 1 January 2023 80,917 95,872 176,789
Charge for year 5,091 23,625 28,716
Eliminated on disposal - (842 ) (842 )
At 31 December 2023 86,008 118,655 204,663
NET BOOK VALUE
At 31 December 2023 15,813 71,573 87,386
At 31 December 2022 20,904 63,813 84,717

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Directors' loan accounts 9,644 10,336
Prepayments and accrued income 11,555 10,963
21,199 21,299

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Tax 52,374 32,660
Accruals and deferred income 6,369 7,570
58,743 40,230

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1 Ordinary 'A' £1 1 1
1 Ordinary 'B' £1 1 1
2 2

PLANT CHIROPODY LIMITED (REGISTERED NUMBER: 05588406)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2023 and 31 December 2022:

2023 2022
£    £   
J P Davies and Mrs R M Davies
Balance outstanding at start of year 10,336 4,132
Amounts advanced 9,644 10,486
Amounts repaid (10,336 ) (4,282 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 9,644 10,336

The loan has been provided interest free and is repayable on demand.

9. FINANCIAL COMMITMENTS

Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £11,417 (2022 - £9,979).