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REGISTERED NUMBER: 09716457 (England and Wales)













ABRIDGED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2024

FOR

J G R PODIATRY LIMITED

J G R PODIATRY LIMITED (REGISTERED NUMBER: 09716457)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2024




Page

Abridged Balance Sheet 1

Notes to the Financial Statements 3


J G R PODIATRY LIMITED (REGISTERED NUMBER: 09716457)

ABRIDGED BALANCE SHEET
30TH SEPTEMBER 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 1,417 2,833
Tangible assets 5 12,002 7,062
13,419 9,895

CURRENT ASSETS
Debtors 171 10,009
Cash at bank and in hand 11,706 7,649
11,877 17,658
CREDITORS
Amounts falling due within one year 18,611 19,626
NET CURRENT LIABILITIES (6,734 ) (1,968 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

6,685

7,927

CREDITORS
Amounts falling due after more than
one year

(3,250

)

(6,250

)

PROVISIONS FOR LIABILITIES (2,643 ) (1,418 )
NET ASSETS 792 259

J G R PODIATRY LIMITED (REGISTERED NUMBER: 09716457)

ABRIDGED BALANCE SHEET - continued
30TH SEPTEMBER 2024

30.9.24 30.9.23
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 6 100 100
Retained earnings 692 159
SHAREHOLDERS' FUNDS 792 259

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30th September 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27th January 2025 and were signed on its behalf by:




Mrs A J Riddle - Director



J G Riddle - Director


J G R PODIATRY LIMITED (REGISTERED NUMBER: 09716457)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2024

1. STATUTORY INFORMATION

J G R Podiatry Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 09716457

Registered office: The Foundry
9 Park Lane
Puckeridge
Hertfordshire
SG11 1RL

The presentation currency of the financial statements is the Pound Sterling (£).


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 represents the net invoiced sales of services, stated net of value added tax.

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 ten 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 cost
Computer equipment - 20% on cost

Financial instruments
The company only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially as transaction value and subsequently measured at their settlement value. The company has no bank loans or other more complex financial instruments that require measurement at amortised cost using the effective interest method.


J G R PODIATRY LIMITED (REGISTERED NUMBER: 09716457)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024

2. ACCOUNTING POLICIES - continued
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.

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 3 (2023 - 3 ) .

J G R PODIATRY LIMITED (REGISTERED NUMBER: 09716457)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1st October 2023
and 30th September 2024 14,163
AMORTISATION
At 1st October 2023 11,330
Amortisation for year 1,416
At 30th September 2024 12,746
NET BOOK VALUE

At 30th September 2024 1,417
At 30th September 2023 2,833

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1st October 2023 13,490
Additions 9,485
Disposals (6,275 )
At 30th September 2024 16,700
DEPRECIATION
At 1st October 2023 6,428
Charge for year 2,989
Eliminated on disposal (4,719 )
At 30th September 2024 4,698
NET BOOK VALUE
At 30th September 2024 12,002
At 30th September 2023 7,062

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
100 Ordinary £1 100 100

J G R PODIATRY LIMITED (REGISTERED NUMBER: 09716457)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024

7. ULTIMATE CONTROLLING PARTY

The controlling party is J G Riddle.

The ultimate controlling party is J G Riddle.