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NEW MILTON FOOT CLINIC LTD.

Registered Number
08172028
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

NEW MILTON FOOT CLINIC LTD.
Company Information
for the year from 1 September 2023 to 31 August 2024

Directors | GILLINGHAM, C J
| GILLINGHAM, J C

Registered Address | Parkland Place
| 39-41 Old Milton Road
| New Milton
| BH25 6DJ

Registered Number | 08172028 (England and Wales)

NEW MILTON FOOT CLINIC LTD.
Statement of Financial Position
31 August 2024

| Notes | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 5 |  |  | 47,728 |  |  |  | 31,272
Investments | 6 |  |  | 300,407 |  |  |  | 300,407
|  |  |  | 348,135 |  |  |  | 331,679
Current assets |  |  |  |  |  |  |  |
Stocks | 7 | 18,593 |  |  |  | 8,000 |  |
Debtors | 8 | 3,194 |  |  |  | 3,126 |  |
Cash at bank and on hand |  | 11,488 |  |  |  | 2,581 |  |
|  | 33,275 |  |  |  | 13,707 |  |
Creditors amounts falling due within one year | 9 | (197,761) |  |  |  | (217,060) |  |
Net current assets (liabilities) |  |  |  | (164,486) |  |  |  | (203,353)
Total assets less current liabilities |  |  |  | 183,649 |  |  |  | 128,326
Creditors amounts falling due after one year | 10 |  |  | (3,750) |  |  |  | (10,537)
Provisions for liabilities | 11 |  |  | (11,932) |  |  |  | (3,845)
Net assets |  |  |  | 167,967 |  |  |  | 113,944
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 167,867 |  |  |  | 113,844
Shareholders' funds |  |  |  | 167,967 |  |  |  | 113,944

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 24 May 2025, and are signed on its behalf by:
GILLINGHAM, C J Director Registered Company No. 08172028

NEW MILTON FOOT CLINIC LTD.
Notes to the Financial Statements
for the year ended 31 August 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| 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 policy
--- | ---
| 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.

| Operating leases
--- | ---
| Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| 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
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Land and buildings | - |  | 10
| Plant and machinery | 25 |  | -
| Office Equipment | - |  | 3

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

2. | Average number of employees
--- | ---

|  | 2024 |  | 2023
| Average number of employees during the year | 5 |  | 7

3. | Deferred tax
--- | ---
| Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4. | Intangible assets
--- | ---

|  | Goodwill |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 September 23 | 104,000 |  | 104,000
| At 31 August 24 | 104,000 |  | 104,000
| Amortisation and impairment
| At 01 September 23 | 104,000 |  | 104,000
| At 31 August 24 | 104,000 |  | 104,000
| Net book value
| At 31 August 24 | - |  | -
| At 31 August 23 | - |  | -

5. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 September 23 | 14,176 |  | 64,063 |  | 8,834 |  | 87,073
| Additions | - |  | 26,157 |  | 964 |  | 27,121
| At 31 August 24 | 14,176 |  | 90,220 |  | 9,798 |  | 114,194
| Depreciation and impairment
| At 01 September 23 | 4,592 |  | 42,697 |  | 8,512 |  | 55,801
| Charge for year | 2,188 |  | 8,081 |  | 396 |  | 10,665
| At 31 August 24 | 6,780 |  | 50,778 |  | 8,908 |  | 66,466
| Net book value
| At 31 August 24 | 7,396 |  | 39,442 |  | 890 |  | 47,728
| At 31 August 23 | 9,584 |  | 21,366 |  | 322 |  | 31,272

6. | Fixed asset investments
--- | ---

|  | Investments in groups1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 September 23 | 300,407 |  | 300,407
| At 31 August 24 | 300,407 |  | 300,407
| Net book value
| At 31 August 24 | 300,407 |  | 300,407
| At 31 August 23 | 300,407 |  | 300,407

| Notes
--- | ---
| 1Investments in group undertakings and participating interests

7. | Stocks
--- | ---
| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value).

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Payments on account, stocks | 18,593 |  | 8,000
| Total | 18,593 |  | 8,000

8. | Debtors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 500 |  | 500
| Prepayments and accrued income | 2,694 |  | 2,626
| Total | 3,194 |  | 3,126

9. | Creditors: amounts due within one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 3,280 |  | 4,859
| Bank borrowings and overdrafts | 20,136 |  | 47,608
| Amounts owed to related parties | 141,485 |  | 116,079
| Taxation and social security | 15,196 |  | 13,834
| Other creditors | 3,271 |  | 23,251
| Accrued liabilities and deferred income | 14,393 |  | 11,429
| Total | 197,761 |  | 217,060

10. | Creditors: amounts due after one year
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 3,750 |  | 10,537
| Total | 3,750 |  | 10,537

11. | Provisions for liabilities
--- | ---

|  | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 11,932 |  | 3,845
| Total | 11,932 |  | 3,845

12. | Parent-subsidiary relationships
--- | ---
| New Milton Foot Clinic is the parent company of The Forest Podiatry and Physiotherapy Clinic Ltd a limited company whose registered office is: 1 The Parade Southampton Road Cadnam Hampshire SO40 2NG . As it meets the criteria of a small group as per CA 2006, s.399(2A), the directors have elected not to produce group accounts.