Company registration number 07734774 (England and Wales)
FEET BY PODY LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
PAGES FOR FILING WITH REGISTRAR
FEET BY PODY LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
FEET BY PODY LTD
BALANCE SHEET
AS AT 31 AUGUST 2024
31 August 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
5
62,114
76,458
Current assets
Debtors
6
7,279
7,911
Cash at bank and in hand
128,903
144,590
136,182
152,501
Creditors: amounts falling due within one year
7
(130,099)
(143,113)
Net current assets
6,083
9,388
Total assets less current liabilities
68,197
85,846
Creditors: amounts falling due after more than one year
8
(46,696)
(70,405)
Net assets
21,501
15,441
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
21,401
15,341
Total equity
21,501
15,441

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 5 June 2025
N Ivanoff
Director
Company Registration No. 07734774
FEET BY PODY LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024
- 2 -
1
Accounting policies
Company information

Feet By Pody Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Wellesley House, Duke of Wellington Avenue, Royal Arsenal, London, SE18 6SS.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes, where applicable.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is ten years.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% reducing balance
Computer equipment
3 years straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’, which are measured at amortised costs. The company does not have any Other Financial Instruments as covered by Section 12 of FRS 102.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

FEET BY PODY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
- 3 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
5
4
4
Intangible fixed assets
Goodwill
£
Cost
At 1 September 2023 and 31 August 2024
24,000
Amortisation and impairment
At 1 September 2023 and 31 August 2024
24,000
Carrying amount
At 31 August 2024
-
0
At 31 August 2023
-
0
5
Tangible fixed assets
Plant and equipment
Computer equipment
Total
£
£
£
Cost
At 1 September 2023
230,990
2,214
233,204
Additions
2,550
4,840
7,390
At 31 August 2024
233,540
7,054
240,594
Depreciation and impairment
At 1 September 2023
156,008
738
156,746
Depreciation charged in the year
19,383
2,351
21,734
At 31 August 2024
175,391
3,089
178,480
FEET BY PODY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2024
5
Tangible fixed assets
Plant and equipment
Computer equipment
Total
£
£
£
(Continued)
- 4 -
Carrying amount
At 31 August 2024
58,149
3,965
62,114
At 31 August 2023
74,982
1,476
76,458
6
Debtors
2024
2023
Amounts falling due within one year:
£
£
Other debtors
7,279
7,911
7
Creditors: amounts falling due within one year
2024
2023
£
£
Bank loans
23,709
65,915
Taxation and social security
49,063
31,082
Other creditors
57,327
46,116
130,099
143,113
8
Creditors: amounts falling due after more than one year
2024
2023
£
£
Bank loans and overdrafts
46,696
70,405
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