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REGISTERED NUMBER: 05321524 (England and Wales)















R J ROBERTS (PODIATRY) LIMITED

UNAUDITED CESSATION FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023






R J ROBERTS (PODIATRY) LIMITED (REGISTERED NUMBER: 05321524)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3 to 4


R J ROBERTS (PODIATRY) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTOR: Mrs R J Roberts





REGISTERED OFFICE: 20 Kings Lynn Road
Hunstanton
Norfolk
PE36 5HP





REGISTERED NUMBER: 05321524 (England and Wales)






R J ROBERTS (PODIATRY) LIMITED (REGISTERED NUMBER: 05321524)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £   
CURRENT ASSETS
Debtors 4 988 4,540
Cash at bank 55,588 13,308
56,576 17,848
CREDITORS
Amounts falling due within one year 5 54,291 5,415
NET CURRENT ASSETS 2,285 12,433
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,285

12,433

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 2,284 12,432
SHAREHOLDERS' FUNDS 2,285 12,433

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 director acknowledges her 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 April 2024 and were signed by:





Mrs R J Roberts - Director


R J ROBERTS (PODIATRY) LIMITED (REGISTERED NUMBER: 05321524)

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

1. STATUTORY INFORMATION

R J Roberts (Podiatry) 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 represents net invoiced and accrued sales of goods and services, excluding value added tax.

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

Equipment - 33% per annum reducing balance basis

Tangible fixed assets are stated at cost less depreciation.
As the company has ceased to trade all fixed assets have been written down to net realisable value.

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.

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 NIL (2022 - 1 ).

R J ROBERTS (PODIATRY) LIMITED (REGISTERED NUMBER: 05321524)

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

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Director's current account - 4,540
Tax 988 -
988 4,540

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Corporation tax - 2,615
Director's current account 51,530 -
Accrued expenses 2,761 2,800
54,291 5,415

6. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

2023 2022
£    £   
Mrs R J Roberts
Balance outstanding at start of year 4,540 3,354
Amounts advanced 7,347 18,693
Amounts repaid (63,417 ) (17,507 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (51,530 ) 4,540

The debt is unsecured, and is repayable on demand. Interest is being charged at the HM Revenue & Customs approved rate, where applicable.

7. POST BALANCE SHEET EVENTS

The company ceased to trade on 31 December 2023 and the intention of the director is to strike the Company off as soon as possible.