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REGISTERED NUMBER: 07304644 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2023

for

The Hilton Foot Practice Limited

The Hilton Foot Practice Limited (Registered number: 07304644)






Contents of the Financial Statements
for the Year Ended 31 July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


The Hilton Foot Practice Limited

Company Information
for the Year Ended 31 July 2023







DIRECTOR: N Hilton





SECRETARY: R Hubbard





REGISTERED OFFICE: Moore
First Floor
St Augustine's Parade
Bristol
BS1 4UL





REGISTERED NUMBER: 07304644 (England and Wales)





ACCOUNTANTS: Moore
Chartered Accountants
6th Floor
Whitefriars
Lewins Mead
Bristol
BS1 2NT

The Hilton Foot Practice Limited (Registered number: 07304644)

Balance Sheet
31 July 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,201 5,601

CURRENT ASSETS
Stocks 225 225
Debtors 5 1,493 1,493
1,718 1,718
CREDITORS
Amounts falling due within one year 6 46,877 29,939
NET CURRENT LIABILITIES (45,159 ) (28,221 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(40,958

)

(22,620

)

CREDITORS
Amounts falling due after more than
one year

7

(5,464

)

(4,998

)

PROVISIONS FOR LIABILITIES (798 ) (1,064 )
NET LIABILITIES (47,220 ) (28,682 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 8 (47,320 ) (28,782 )
SHAREHOLDERS' FUNDS (47,220 ) (28,682 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 Hilton Foot Practice Limited (Registered number: 07304644)

Balance Sheet - continued
31 July 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 July 2024 and were signed by:





N Hilton - Director


The Hilton Foot Practice Limited (Registered number: 07304644)

Notes to the Financial Statements
for the Year Ended 31 July 2023

1. STATUTORY INFORMATION

The Hilton Foot Practice 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Clinical equipment - 25% on cost
Podiatry equipment - 25% on cost
Motor vehicles - 25% on cost
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


The Hilton Foot Practice Limited (Registered number: 07304644)

Notes to the Financial Statements - continued
for the Year Ended 31 July 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Clinical Podiatry Motor Computer
equipment equipment vehicles equipment Totals
£    £    £    £    £   
COST
At 1 August 2022
and 31 July 2023 7,509 3,445 26,554 2,904 40,412
DEPRECIATION
At 1 August 2022 7,509 3,445 20,953 2,904 34,811
Charge for year - - 1,400 - 1,400
At 31 July 2023 7,509 3,445 22,353 2,904 36,211
NET BOOK VALUE
At 31 July 2023 - - 4,201 - 4,201
At 31 July 2022 - - 5,601 - 5,601

The Hilton Foot Practice Limited (Registered number: 07304644)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 August 2022
and 31 July 2023 26,554
DEPRECIATION
At 1 August 2022 20,953
Charge for year 1,400
At 31 July 2023 22,353
NET BOOK VALUE
At 31 July 2023 4,201
At 31 July 2022 5,601

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Tax 1,493 1,493

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Bank loans and overdrafts 3,074 3,051
Other loans 3,000 3,000
Hire purchase contracts 995 1,838
Credit card 2,755 2,703
Directors' current accounts 34,653 18,197
Accrued expenses 2,400 1,150
46,877 29,939

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.7.23 31.7.22
£    £   
Other loans - 1-2 years 5,464 4,998

The Hilton Foot Practice Limited (Registered number: 07304644)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

8. RESERVES
Retained
earnings
£   

At 1 August 2022 (28,782 )
Deficit for the year (18,538 )
At 31 July 2023 (47,320 )

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

31.7.23 31.7.22
£    £   
N Hilton
Balance outstanding at start of year (18,197 ) (2,597 )
Amounts advanced 998 3,127
Amounts repaid (17,454 ) (18,727 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (34,653 ) (18,197 )