1 December 2022 false No description of principal activity Taxfiler 2024.5 SC520708business:PrivateLimitedCompanyLtd2022-12-012023-11-30 SC5207082022-11-30 SC5207082022-12-012023-11-30 SC520708business:AuditExemptWithAccountantsReport2022-12-012023-11-30 SC520708business:FilletedAccounts2022-12-012023-11-30 SC5207082023-11-30 SC5207082022-11-30 SC520708core:WithinOneYear2023-11-30 SC520708core:WithinOneYear2022-11-30 SC520708core:AfterOneYear2023-11-30 SC520708core:AfterOneYear2022-11-30 SC520708core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 SC520708core:ShareCapitalcore:PreviouslyStatedAmount2022-11-30 SC520708core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 SC520708core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-11-30 SC520708core:PreviouslyStatedAmount2023-11-30 SC520708core:PreviouslyStatedAmount2022-11-30 SC520708business:SmallEntities2022-12-012023-11-30 SC520708business:Director12022-12-012023-11-30 SC520708countries:Scotland2022-12-012023-11-30 SC520708business:RegisteredOffice2022-12-012023-11-30 SC520708core:PlantMachinery2022-12-012023-11-30 SC520708core:Goodwill2022-11-30 SC520708core:Goodwill2023-11-30 SC520708core:Goodwill2022-12-012023-11-30 SC520708core:PlantMachinery2022-11-30 SC520708core:PlantMachinery2023-11-30 SC5207082021-12-012022-11-30 iso4217:GBP xbrli:pure
Company Registration No. SC520708 (Scotland)
Hamilton Foot Clinic Limited Unaudited accounts for the year ended 30 November 2023
Hamilton Foot Clinic Limited Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
4,240 
6,360 
Tangible assets
25,737 
6,266 
29,977 
12,626 
Current assets
Debtors
- 
266 
Cash at bank and in hand
2,104 
7,249 
2,104 
7,515 
Creditors: amounts falling due within one year
(7,706)
(5,815)
Net current (liabilities)/assets
(5,602)
1,700 
Total assets less current liabilities
24,375 
14,326 
Creditors: amounts falling due after more than one year
(18,768)
(4,356)
Provisions for liabilities
Deferred tax
(4,890)
(1,191)
Net assets
717 
8,779 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
617 
8,679 
Shareholders' funds
717 
8,779 
For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 12 August 2024 and were signed on its behalf by
Natalie Hughes Director Company Registration No. SC520708
- 2 -
Hamilton Foot Clinic Limited Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
Hamilton Foot Clinic Limited is a private company, limited by shares, registered in Scotland, registration number SC520708. The registered office is 29a Campbell Street, Hamilton, ML3 6AS, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
5 years straight line basis
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
- 3 -
Hamilton Foot Clinic Limited Notes to the Accounts for the year ended 30 November 2023
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 December 2022
21,200 
At 30 November 2023
21,200 
Amortisation
At 1 December 2022
14,840 
Charge for the year
2,120 
At 30 November 2023
16,960 
Net book value
At 30 November 2023
4,240 
At 30 November 2022
6,360 
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 December 2022
12,013 
Additions
26,298 
At 30 November 2023
38,311 
Depreciation
At 1 December 2022
5,747 
Charge for the year
6,827 
At 30 November 2023
12,574 
Net book value
At 30 November 2023
25,737 
At 30 November 2022
6,266 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
- 
266 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
5,988 
1,188 
Taxes and social security
(8,613)
3,773 
Other creditors
- 
449 
Loans from directors
8,914 
405 
Accruals
1,417 
- 
7,706 
5,815 
- 4 -
Hamilton Foot Clinic Limited Notes to the Accounts for the year ended 30 November 2023
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
18,768 
4,356 
9
Average number of employees
During the year the average number of employees was 5 (2022: 0).
- 5 -