Company Registration No. SC760623 (Scotland)
Moray Podiatry Ltd
Unaudited accounts
for the period from 1 March 2023 to 31 March 2024
Moray Podiatry Ltd
Unaudited accounts
Contents
Moray Podiatry Ltd
Company Information
for the period from 1 March 2023 to 31 March 2024
Company Number
SC760623 (Scotland)
Registered Office
Iron Works Business Centre
Castlelaurie Industrial Estate
Falkirk
Stirlingshire
FK2 7XF
Scotland
Accountants
Braes Accountancy Limited
Ironworks Business Centre
Castlelaurie Industrial Estate
Falkirk
Stirlingshire
FK2 7XE
Moray Podiatry Ltd
Statement of financial position
as at 31 March 2024
Cash at bank and in hand
384
Creditors: amounts falling due within one year
(3,865)
Net current liabilities
(3,481)
Profit and loss account
39
For the period ending 31 March 2024 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 his 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 10 June 2024 and were signed on its behalf by
Graham Stevenson
Director
Company Registration No. SC760623
Moray Podiatry Ltd
Notes to the Accounts
for the period from 1 March 2023 to 31 March 2024
Moray Podiatry Ltd is a private company, limited by shares, registered in Scotland, registration number SC760623. The registered office is Iron Works Business Centre, Castlelaurie Industrial Estate, Falkirk, Stirlingshire, FK2 7XF, 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.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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
20% Reducing Balance
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 March 2023
3,727
810
4,537
At 31 March 2024
3,727
810
4,537
Charge for the period
745
-
745
At 31 March 2024
745
270
1,015
At 31 March 2024
2,982
540
3,522
5
Creditors: amounts falling due within one year
2024
Taxes and social security
1,170
Loans from directors
2,695
Moray Podiatry Ltd
Notes to the Accounts
for the period from 1 March 2023 to 31 March 2024
6
Average number of employees
During the period the average number of employees was 1.