2023-11-012024-10-312024-10-31false12977204TEESSIDE PODIATRY CLINIC 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TEESSIDE PODIATRY CLINIC LTD

Registered Number
12977204
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2024

TEESSIDE PODIATRY CLINIC LTD
Company Information
for the year from 1 November 2023 to 31 October 2024

Directors

FERGUSON, Anthony
FERGUSON, Sarah-Jayne

Registered Address

Parkhill Studio
Walton Road
Wetherby
LS22 5DZ

Registered Number

12977204 (England and Wales)
TEESSIDE PODIATRY CLINIC LTD
Balance Sheet as at
31 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets35,9718,431
Tangible assets426,71729,288
32,68837,719
Current assets
Stocks2,2002,200
Debtors52,9172,333
Cash at bank and on hand6,63218,259
11,74922,792
Creditors amounts falling due within one year6(24,714)(44,102)
Net current assets (liabilities)(12,965)(21,310)
Total assets less current liabilities19,72316,409
Creditors amounts falling due after one year-(2,207)
Provisions for liabilities(5,076)(5,565)
Net assets14,6478,637
Capital and reserves
Called up share capital44
Profit and loss account14,6438,633
Shareholders' funds14,6478,637
The financial statements were approved and authorised for issue by the Board of Directors on 13 January 2025, and are signed on its behalf by:
FERGUSON, Anthony
Director
FERGUSON, Sarah-Jayne
Director

Registered Company No. 12977204
TEESSIDE PODIATRY CLINIC LTD
Notes to the Financial Statements
for the year ended 31 October 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Going concern
The directors have reviewed the financial position of the company and they are of the consideration that the company will continue trading as a going concern.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Goodwill arising on the acquisition of an entity represents the excess of the cost of the acquisition over the company's interest in the net fair value of the the identifiable assets, liabilities and contingent liabilities of the entity recognised a the the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful like, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery5
Vehicles4
Office Equipment3
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year22
3.Intangible assets

Total

£
Cost or valuation
At 01 November 2312,300
At 31 October 2412,300
Amortisation and impairment
At 01 November 233,869
Charge for year2,460
At 31 October 246,329
Net book value
At 31 October 245,971
At 31 October 238,431
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 November 2342,776
Additions9,000
At 31 October 2451,776
Depreciation and impairment
At 01 November 2313,488
Charge for year11,571
At 31 October 2425,059
Net book value
At 31 October 2426,717
At 31 October 2329,288
5.Debtors: amounts due within one year

2024

2023

££
Other debtors1,7501,750
Prepayments and accrued income1,167583
Total2,9172,333
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
6.Creditors: amounts due within one year

2024

2023

££
Taxation and social security7,6366,759
Finance lease and HP contracts2,2071,976
Other creditors14,69235,188
Accrued liabilities and deferred income179179
Total24,71444,102
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts-2,207
8.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
FERGUSON, Anthony(17,594)39,05328,780(7,321)
FERGUSON, Sarah-Jayne(17,593)39,05428,782(7,321)
(35,187)78,10757,562(14,642)