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Registered number: 05588406
Plant Chiropody Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Deans
Gibson House Hurricane Close
Stafford
Staffordshire
ST16 1GZ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05588406
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 69,828 87,386
69,828 87,386
CURRENT ASSETS
Debtors 5 28,592 21,199
Cash at bank and in hand 675,420 522,606
704,012 543,805
Creditors: Amounts Falling Due Within One Year 6 (75,151 ) (58,743 )
NET CURRENT ASSETS (LIABILITIES) 628,861 485,062
TOTAL ASSETS LESS CURRENT LIABILITIES 698,689 572,448
PROVISIONS FOR LIABILITIES
Deferred Taxation (14,777 ) (17,578 )
NET ASSETS 683,912 554,870
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 683,910 554,868
SHAREHOLDERS' FUNDS 683,912 554,870
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Page 2
For the year ending 31 December 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
Mr J P Davies
Director
18 June 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Plant Chiropody Limited is a private company, limited by shares, registered in England & Wales.  The company's registered number and registered office address can be found on the Company Information page.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of section 1a "Small Entities" and the Companies Act 2006.  The financial statements have been prepared under the historical cost convention.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below.  These policies have been consistently applied to all years presented unless otherwise stated.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts.  The policies adopted for the recognition of turnover are as follows:
Sale of chiropody services and goods 
Turnover from the sale of Chiropody services and goods are recognised upon completion of the appointment when it is deemed that significant risks and rewards have transferred to the buyer, it is probable that the economic benefit associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Interest receivable 
Interest income is recognised using the effective interest method.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation.  Cost includes costs directly attributable to making the asset capable of operating as intended.  Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.
Freehold 5% on cost
Improvements to property 10% on cost
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment Straight line over 3 years
2.4. Taxation
Taxation for the year comprises current and deferred tax.  Tax is recognised in the Trading Profit and Loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.  
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements.  Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
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.
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2.5. Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price.  Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
2.6. Leases
Rentals paid under operating leases are charged to the profit or loss on a straight- line basis over the period of the lease.
2.7. Employee benefits
When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.
The company operates a defined contribution plan for the benefit of its employees.  Contributions are expensed as they become payable.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2023: 9)
10 9
4. Tangible Assets
Land & Property
Freehold Improvements to property Plant & Machinery Motor Vehicles
£ £ £ £
Cost
As at 1 January 2024 101,821 2,236 62,468 86,182
Additions - - 6,000 -
Disposals - - - -
As at 31 December 2024 101,821 2,236 68,468 86,182
Depreciation
As at 1 January 2024 86,008 2,236 52,908 33,432
Provided during the period 5,091 - 4,361 13,187
Disposals - - - -
As at 31 December 2024 91,099 2,236 57,269 46,619
Net Book Value
As at 31 December 2024 10,722 - 11,199 39,563
As at 1 January 2024 15,813 - 9,560 52,750
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2024 22,736 16,606 292,049
Additions - 2,821 8,821
Disposals (742 ) (463 ) (1,205 )
As at 31 December 2024 21,994 18,964 299,665
...CONTINUED
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Depreciation
As at 1 January 2024 14,848 15,231 204,663
Provided during the period 1,724 1,950 26,313
Disposals (676 ) (463 ) (1,139 )
As at 31 December 2024 15,896 16,718 229,837
Net Book Value
As at 31 December 2024 6,098 2,246 69,828
As at 1 January 2024 7,888 1,375 87,386
5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 14,461 11,555
Directors' loan accounts 14,131 9,644
28,592 21,199
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 69,221 52,374
Accruals and deferred income 5,930 6,369
75,151 58,743
7. Share Capital
2024 2023
Allotted, called up and fully paid £ £
1 Ordinary A shares of £ 1.00 each 1 1
1 Ordinary B shares of £ 1.00 each 1 1
2 2
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2024 Amounts advanced Amounts repaid Amounts written off As at 31 December 2024
£ £ £ £ £
Mrs Rachel Davies 9,644 14,132 9,645 - 14,131
The above loan is provided at an interest rate of 2.25% and is repayable on demand.
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