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Registered number: 08273143
Orpington Chiropody & Podiatry Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08273143
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 1,765 2,353
1,765 2,353
CURRENT ASSETS
Debtors 6 36,723 1,090
Cash at bank and in hand 5,652 18,558
42,375 19,648
Creditors: Amounts Falling Due Within One Year 7 (64,442 ) (75,486 )
NET CURRENT ASSETS (LIABILITIES) (22,067 ) (55,838 )
TOTAL ASSETS LESS CURRENT LIABILITIES (20,302 ) (53,485 )
NET LIABILITIES (20,302 ) (53,485 )
CAPITAL AND RESERVES
Called up share capital 8 603 603
Profit and Loss Account (20,905 ) (54,088 )
SHAREHOLDERS' FUNDS (20,302) (53,485)
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For the year ending 31 March 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
M Antonius
Director
3 March 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Orpington Chiropody & Podiatry Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08273143 . The registered office is 9 Station Road, Orpington, BR6 0RZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales taxes or duty. 
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is fully amortised.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided in the year of acquisition and is calculated using the Written Down Value (WDV) method.
Plant & Machinery 25% reducing balance
Furniture, fixtures and equipment 25% reducing balance
Computer Equipment 25% reducing balance
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 2)
3 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2023 21,000
As at 31 March 2024 21,000
Amortisation
As at 1 April 2023 21,000
As at 31 March 2024 21,000
Net Book Value
As at 31 March 2024 -
As at 1 April 2023 -
5. Tangible Assets
Plant & Machinery Furniture, fixtures and equipment Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2023 8,027 1,656 787 10,470
As at 31 March 2024 8,027 1,656 787 10,470
Depreciation
As at 1 April 2023 7,010 414 693 8,117
Provided during the period 254 311 23 588
As at 31 March 2024 7,264 725 716 8,705
Net Book Value
As at 31 March 2024 763 931 71 1,765
As at 1 April 2023 1,017 1,242 94 2,353
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6. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 1,090
Amounts owed by group undertaking 36,723 -
36,723 1,090
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 9,623 -
Other taxes and social security 473 -
Other creditors 40,755 55,754
Accruals and deferred income 3,350 1,268
Directors' loan accounts 10,241 9,871
Amounts owed to group undertaking - 8,593
64,442 75,486
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 603 603
9. Related Party Transactions
Included in debtors due within one year is an amount of £36,723 owed by (2023: included in creditors due within one year is an amount of £8,593 owed to) its parent company.  The amount is interest free and repayable on demand.
Included in creditors due within one year is an amount of £10,241 (2023: £9,871) owed to the directors.  The amount is interest free and repayable on demand.  
10. Ultimate Controlling Party
The company's ultimate controlling party is Elite Foot and Ankle Limited by virtue of the ownership of 100% of the issued share capital in the company.
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