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J E T PODIATRY LIMITED

Registered Number
15170774
(England and Wales)

Unaudited Financial Statements for the Period ended
30 September 2024

J E T PODIATRY LIMITED
Company Information
for the period from 28 September 2023 to 30 September 2024

Director

TOMKINS, James

Registered Address

C/O Smooth Accounting Limited
Building 1000 Lakeside North Harbour
Western Road
PO6 3EN

Registered Number

15170774 (England and Wales)
J E T PODIATRY LIMITED
Balance Sheet as at
30 September 2024

Notes

2024

£

£

Fixed assets
Tangible assets3243
243
Current assets
Debtors43,736
Cash at bank and on hand6,205
9,941
Creditors amounts falling due within one year5(5,572)
Net current assets (liabilities)4,369
Total assets less current liabilities4,612
Provisions for liabilities6(46)
Net assets4,566
Capital and reserves
Called up share capital1
Profit and loss account4,565
Shareholders' funds4,566
The financial statements were approved and authorised for issue by the Director on 2 June 2025, and are signed on its behalf by:
TOMKINS, James
Director
Registered Company No. 15170774
J E T PODIATRY LIMITED
Notes to the Financial Statements
for the period ended 30 September 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.
Revenue from rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
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.
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 (%)
Office Equipment33
Trade and other 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.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other 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.
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
2.Average number of employees

2024
Average number of employees during the year3
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
Additions372372
At 30 September 24372372
Depreciation and impairment
Charge for year129129
At 30 September 24129129
Net book value
At 30 September 24243243
At 27 September 23--
4.Debtors: amounts due within one year

2024

£
Trade debtors / trade receivables2,395
Other debtors783
Prepayments and accrued income558
Total3,736
5.Creditors: amounts due within one year

2024

£
Trade creditors / trade payables2,341
Taxation and social security1,855
Other creditors1,376
Total5,572
6.Provisions for liabilities

2024

£
Net deferred tax liability (asset)46
Total46