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REGISTERED NUMBER: 09225715 (England and Wales)















Unaudited Financial Statements for the Year Ended 29 February 2024

for

Celtic Podiatry (Carmarthen) Ltd

Celtic Podiatry (Carmarthen) Ltd (Registered number: 09225715)






Contents of the Financial Statements
for the Year Ended 29 February 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


Celtic Podiatry (Carmarthen) Ltd

Company Information
for the Year Ended 29 February 2024







DIRECTOR: J C R Tilley





SECRETARY:





REGISTERED OFFICE: 2 Coracle Offices
St Catherine Street
Carmarthen
Carmarthenshire
SA31 1RD





REGISTERED NUMBER: 09225715 (England and Wales)





ACCOUNTANTS: Eagle Accountancy (UK) Limited
2 Coracle Offices
St Catherine Street
Carmarthen
Carmarthenshire
SA31 1RD

Celtic Podiatry (Carmarthen) Ltd (Registered number: 09225715)

Statement of Financial Position
29 February 2024

29.2.24 28.2.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 21,066 22,443
21,066 22,443

CURRENT ASSETS
Stocks 6 7,000 14,000
Debtors 7 1,888 3,170
Cash at bank and in hand 10,484 13,147
19,372 30,317
CREDITORS
Amounts falling due within one year 8 12,981 14,386
NET CURRENT ASSETS 6,391 15,931
TOTAL ASSETS LESS CURRENT
LIABILITIES

27,457

38,374

PROVISIONS FOR LIABILITIES 4,003 4,264
NET ASSETS 23,454 34,110

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 23,354 34,010
SHAREHOLDERS' FUNDS 23,454 34,110

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 29 November 2024 and were signed by:





J C R Tilley - Director


Celtic Podiatry (Carmarthen) Ltd (Registered number: 09225715)

Notes to the Financial Statements
for the Year Ended 29 February 2024

1. STATUTORY INFORMATION

Celtic Podiatry (Carmarthen) 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 2015, 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 - 20% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 50% 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

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

Celtic Podiatry (Carmarthen) Ltd (Registered number: 09225715)

Notes to the Financial Statements - continued
for the Year Ended 29 February 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 March 2023
and 29 February 2024 8,600
AMORTISATION
At 1 March 2023
and 29 February 2024 8,600
NET BOOK VALUE
At 29 February 2024 -
At 28 February 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 March 2023 39,726 8,644 989 49,359
Additions 3,774 - - 3,774
At 29 February 2024 43,500 8,644 989 53,133
DEPRECIATION
At 1 March 2023 22,240 4,132 544 26,916
Charge for year 4,252 677 222 5,151
At 29 February 2024 26,492 4,809 766 32,067
NET BOOK VALUE
At 29 February 2024 17,008 3,835 223 21,066
At 28 February 2023 17,486 4,512 445 22,443

6. STOCKS
29.2.24 28.2.23
£    £   
Stocks 7,000 14,000

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£    £   
Trade debtors 1,888 2,650
Other debtors - 520
1,888 3,170

Celtic Podiatry (Carmarthen) Ltd (Registered number: 09225715)

Notes to the Financial Statements - continued
for the Year Ended 29 February 2024

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.2.24 28.2.23
£    £   
Trade creditors 454 2,822
Tax 7,212 8,661
Other creditors 532 569
Directors' current accounts 2,977 611
Accruals and deferred income 1,806 1,723
12,981 14,386