1 June 2023 false No description of principal activity Taxfiler 2024.5 SC598367business:PrivateLimitedCompanyLtd2023-06-012024-05-31 SC5983672023-05-31 SC5983672023-06-012024-05-31 SC598367business:AuditExemptWithAccountantsReport2023-06-012024-05-31 SC598367business:FilletedAccounts2023-06-012024-05-31 SC5983672024-05-31 SC5983672023-05-31 SC598367core:WithinOneYear2024-05-31 SC598367core:WithinOneYear2023-05-31 SC598367core:AfterOneYear2024-05-31 SC598367core:AfterOneYear2023-05-31 SC598367core:ShareCapitalcore:PreviouslyStatedAmount2024-05-31 SC598367core:ShareCapitalcore:PreviouslyStatedAmount2023-05-31 SC598367core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-05-31 SC598367core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-05-31 SC598367core:PreviouslyStatedAmount2024-05-31 SC598367core:PreviouslyStatedAmount2023-05-31 SC598367business:SmallEntities2023-06-012024-05-31 SC598367business:Director12023-06-012024-05-31 SC598367countries:Scotland2023-06-012024-05-31 SC598367business:RegisteredOffice2023-06-012024-05-31 SC598367core:LandBuildings2023-06-012024-05-31 SC598367core:FurnitureFittings2023-06-012024-05-31 SC598367core:Goodwill2023-05-31 SC598367core:Goodwill2024-05-31 SC598367core:Goodwill2023-06-012024-05-31 SC598367core:LandBuildings2023-05-31 SC598367core:FurnitureFittings2023-05-31 SC598367core:LandBuildings2024-05-31 SC598367core:FurnitureFittings2024-05-31 SC5983672022-06-012023-05-31 iso4217:GBP xbrli:pure
Company Registration No. SC598367 (Scotland)
Strathaven Foot Clinic Limited Unaudited accounts for the year ended 31 May 2024
Strathaven Foot Clinic Limited Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
8,000 
10,000 
Tangible assets
24,728 
25,350 
32,728 
35,350 
Current assets
Cash at bank and in hand
7,326 
7,143 
Creditors: amounts falling due within one year
(8,962)
(17,064)
Net current liabilities
(1,636)
(9,921)
Total assets less current liabilities
31,092 
25,429 
Creditors: amounts falling due after more than one year
(17,956)
(5,542)
Provisions for liabilities
Deferred tax
(517)
(541)
Net assets
12,619 
19,346 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
12,519 
19,246 
Shareholders' funds
12,619 
19,346 
For the year ending 31 May 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 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 7 October 2024 and were signed on its behalf by
Natalie Hughes Director Company Registration No. SC598367
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Strathaven Foot Clinic Limited Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
Strathaven Foot Clinic Limited is a private company, limited by shares, registered in Scotland, registration number SC598367. The registered office is 31 Bridge Street, Strathaven, ML10 6AN, 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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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 life.
Land & buildings
2% on cost
Fixtures & fittings
25% on reducing balance
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.
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Strathaven Foot Clinic Limited Notes to the Accounts for the year ended 31 May 2024
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 June 2023
20,000 
At 31 May 2024
20,000 
Amortisation
At 1 June 2023
10,000 
Charge for the year
2,000 
At 31 May 2024
12,000 
Net book value
At 31 May 2024
8,000 
At 31 May 2023
10,000 
5
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 June 2023
25,000 
9,226 
34,226 
Additions
- 
786 
786 
At 31 May 2024
25,000 
10,012 
35,012 
Depreciation
At 1 June 2023
2,500 
6,376 
8,876 
Charge for the year
500 
908 
1,408 
At 31 May 2024
3,000 
7,284 
10,284 
Net book value
At 31 May 2024
22,000 
2,728 
24,728 
At 31 May 2023
22,500 
2,850 
25,350 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
4,286 
4,286 
Taxes and social security
4,426 
1,719 
Loans from directors
250 
9,979 
Accruals
- 
1,080 
8,962 
17,064 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
1,256 
5,542 
Other creditors
16,700 
- 
17,956 
5,542 
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Strathaven Foot Clinic Limited Notes to the Accounts for the year ended 31 May 2024
8
Transactions with related parties
During the year management fees totalling £20,000 (2023 - £nil) were paid to Hamilton Foot Clinic Limited, a company with common control. At the year end £16,700 (2023 - £nil) was owed to Hamilton Foot Clinic Limited.
9
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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