Registered number
12078621
Footsense Podiatry Ltd
Filleted Accounts
31 July 2024
Footsense Podiatry Ltd
Registered number: 12078621
Balance Sheet
as at 31 July 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 4 17,040 15,452
Current assets
Debtors 5 7,237 200
Cash at bank and in hand 68,235 27,185
75,472 27,385
Creditors: amounts falling due within one year 6 (34,487) (25,472)
Net current assets 40,985 1,913
Total assets less current liabilities 58,025 17,365
Creditors: amounts falling due after more than one year 7 (43,479) (11,278)
Net assets 14,546 6,087
Capital and reserves
Called up share capital 1 1
Profit and loss account 14,545 6,086
Shareholder's funds 14,546 6,087
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
W Hogg
Director
Approved by the board on 22 April 2025
Footsense Podiatry Ltd
Notes to the Accounts
for the year ended 31 July 2024
1 Accounting policies
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).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 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.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Land and buildings Over the life of the lease
Fixtures, fittings, tools and equipment 25% reducing balance basis
Debtors
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.
Creditors
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 4 4
3 Intangible fixed assets £
Goodwill:
Cost
At 1 August 2023 9,450
At 31 July 2024 9,450
Amortisation
At 1 August 2023 9,450
At 31 July 2024 9,450
Net book value
At 31 July 2024 -
Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.
4 Tangible fixed assets
Land and buildings Plant and machinery etc Total
£ £ £
Cost
At 1 August 2023 - 36,018 36,018
Additions 4,715 785 5,500
At 31 July 2024 4,715 36,803 41,518
Depreciation
At 1 August 2023 - 20,566 20,566
Charge for the year - 3,912 3,912
At 31 July 2024 - 24,478 24,478
Net book value
At 31 July 2024 4,715 12,325 17,040
At 31 July 2023 - 15,452 15,452
5 Debtors 2024 2023
£ £
Trade debtors 327 40
Other debtors 6,910 160
7,237 200
6 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 19,269 5,324
Taxation and social security costs 4,048 3,819
Other creditors 11,170 16,329
34,487 25,472
7 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 43,479 11,278
8 Other information
Footsense Podiatry Ltd is a private company limited by shares and incorporated in England. Its registered office is:
Unit 7 Mayflower Close
Chandler's Ford
Eastleigh
Hampshire
SO53 4AR
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