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Company Registration No. 04767283 (England and Wales)
Chiropody and Podiatry Services Limited Unaudited accounts for the year ended 31 May 2025
Chiropody and Podiatry Services Limited Unaudited accounts Contents
Page
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Chiropody and Podiatry Services Limited Company Information for the year ended 31 May 2025
Directors
A Lindsay K Lindsay
Secretary
K Lindsay
Company Number
04767283 (England and Wales)
Registered Office
The Coppice 31 Skipton Road Gargrave Skipton BD23 3SA
Accountants
Pearson & Associates Suite E, Canal Wharf Eshton Road Gargrave, Skipton North Yorkshire BD23 3SE
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Chiropody and Podiatry Services Limited Statement of financial position as at 31 May 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
7,109 
7,598 
Current assets
Inventories
3,200 
3,500 
Cash at bank and in hand
3,891 
6,123 
7,091 
9,623 
Creditors: amounts falling due within one year
(12,167)
(11,878)
Net current liabilities
(5,076)
(2,255)
Net assets
2,033 
5,343 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
2,031 
5,341 
Shareholders' funds
2,033 
5,343 
For the year ending 31 May 2025 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 10 June 2025 and were signed on its behalf by
K Lindsay Director Company Registration No. 04767283
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Chiropody and Podiatry Services Limited Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
Chiropody and Podiatry Services Limited is a private company, limited by shares, registered in England and Wales, registration number 04767283. The registered office is The Coppice, 31 Skipton Road, Gargrave, Skipton, BD23 3SA.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% on reducing balance
Fixtures & fittings
15% on reducing balance
Computer equipment
33% on cost
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
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Chiropody and Podiatry Services Limited Notes to the Accounts for the year ended 31 May 2025
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 June 2024
27,000 
At 31 May 2025
27,000 
Amortisation
At 1 June 2024
27,000 
At 31 May 2025
27,000 
Net book value
At 31 May 2025
- 
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 June 2024
12,063 
7,965 
6,907 
26,935 
Additions
- 
- 
1,199 
1,199 
At 31 May 2025
12,063 
7,965 
8,106 
28,134 
Depreciation
At 1 June 2024
8,790 
4,184 
6,363 
19,337 
Charge for the year
762 
568 
358 
1,688 
At 31 May 2025
9,552 
4,752 
6,721 
21,025 
Net book value
At 31 May 2025
2,511 
3,213 
1,385 
7,109 
At 31 May 2024
3,273 
3,781 
544 
7,598 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
12,167 
11,878 
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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