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REGISTERED NUMBER: 11767971 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

LPH Chiropody & Podiatry Ltd

LPH Chiropody & Podiatry Ltd (Registered number: 11767971)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


LPH Chiropody & Podiatry Ltd

Company Information
for the Year Ended 31 March 2024







DIRECTOR: Miss L Hill





REGISTERED OFFICE: 1st Floor
1 Stand Road
Whittington Moor
Chesterfield
Derbyshire
S41 8SW





REGISTERED NUMBER: 11767971 (England and Wales)





ACCOUNTANTS: Hadfields Chartered Certified Accountants
Commerce House
658B Chatsworth Road
Chesterfield
Derbyshire
S40 3JZ

LPH Chiropody & Podiatry Ltd (Registered number: 11767971)

Balance Sheet
31 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 3,000
Tangible assets 5 4,930 4,765
4,930 7,765

CURRENT ASSETS
Stocks 3,974 3,176
Debtors 6 2,939 3,016
Cash at bank 144,853 107,616
151,766 113,808
CREDITORS
Amounts falling due within one year 7 41,251 28,975
NET CURRENT ASSETS 110,515 84,833
TOTAL ASSETS LESS CURRENT
LIABILITIES

115,445

92,598

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 115,345 92,498
SHAREHOLDERS' FUNDS 115,445 92,598

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 October 2024 and were signed by:



Miss L Hill - Director


LPH Chiropody & Podiatry Ltd (Registered number: 11767971)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

LPH Chiropody & Podiatry Ltd 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on reducing balance and 18% on reducing balance

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.

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
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

LPH Chiropody & Podiatry Ltd (Registered number: 11767971)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 15,000
AMORTISATION
At 1 April 2023 12,000
Charge for year 3,000
At 31 March 2024 15,000
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 3,000

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 April 2023 6,084 995 1,307 8,386
Additions - 1,190 - 1,190
At 31 March 2024 6,084 2,185 1,307 9,576
DEPRECIATION
At 1 April 2023 3,019 405 197 3,621
Charge for year 552 106 367 1,025
At 31 March 2024 3,571 511 564 4,646
NET BOOK VALUE
At 31 March 2024 2,513 1,674 743 4,930
At 31 March 2023 3,065 590 1,110 4,765

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 2,939 1,756
Other debtors - 1,260
2,939 3,016

LPH Chiropody & Podiatry Ltd (Registered number: 11767971)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 27,400 22,122
Other creditors 13,851 6,853
41,251 28,975