Company registration number: 04695196
Unaudited financial statements
for the year ended 30 September 2024
for
London Road Chiropody Clinic Limited
Pages for filing with the Registrar
Company registration number: 04695196
London Road Chiropody Clinic Limited
Balance sheet
as at 30 September 2024
2024 2023
Note £ £ £ £
Fixed assets
Tangible assets 4 23,348 21,357
23,348 21,357
Current assets
Stocks - 3,328
Debtors 158,482 149,633
Cash at bank and in hand 11,424 5,090
169,906 158,051
Creditors: amounts falling due within one
year
(151,793) (135,629)
Net current assets 18,113 22,422
Total assets less current liabilities 41,461 43,779
Creditors: Amounts falling due after more
than one year
(36,669) (39,130)
Provisions for liabilities (4,362) (4,058)
NET ASSETS 430 591
Capital and reserves
Called up share capital 120 120
Profit and loss account 310 471
TOTAL EQUITY 430 591
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 September 2024.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 04695196
London Road Chiropody Clinic Limited
Balance sheet - continued
as at 30 September 2024
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr I Lenehan, Director
27 June 2025
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London Road Chiropody Clinic Limited
Notes to the financial statements
for the year ended 30 September 2024
1 Company information
London Road Chiropody Clinic Limited is a private company registered in England and Wales. Its registered number is 04695196. The company is limited by shares. Its registered office is Sterling House, 7 Ashford Road, Maidstone, ME14 5BJ.
2 Accounting policies
Basis of preparing the 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 historic cost convention.
Presentation currency
The company's financial statements are presented in sterling.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Improvements to property - 10% straight line
Plant and machinery - 25% reducing balance and 50% straight line
Fixtures & fittings - 15% reducing balance
Computer equipment - 33% straight line
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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London Road Chiropody Clinic Limited
Notes to the financial statements - continued
for the year ended 30 September 2024
2 Accounting policies - continued
Financial instruments
The company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.

Basic financial instruments are recognised at amortised cost with changes recognised in profit or loss.
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 6 (2023 - 8).
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London Road Chiropody Clinic Limited
Notes to the financial statements - continued
for the year ended 30 September 2024
4 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 October 2023 106,264
Additions 7,180
At 30 September 2024 113,444
Depreciation
At 1 October 2023 84,907
Charge for year 5,189
At 30 September 2024 90,096
Net book value
At 30 September 2024 23,348
At 30 September 2023 21,357
5 Secured debts
National Westminster Bank PLC holds a fixed and floating charge over the undertaking and all property and assets, present and future, including goodwill, uncalled capital, fixtures, plant and machinery until such a time that the debenture is satisfied.
The Bounce back loan was advanced to the company under the Coronavirus Support Scheme and is secured by the Government and is repayable in 60 instalments commencing twelve months after the date the loan was advanced.
6 Advances, credit and guarantees granted to directors
The following advances and credits to a director subsisted during the years ended 30 September 2024 and 30 September 2023.
2024 2023
£ £
Mr I Lenehan
Balance outstanding at start of year 112,144 88,525
Amounts advanced 5,333 23,619
Balance outstanding at end of year 117,477 112,144
Interest has been charged at the rate of 2.25% on the above stated loan which is repayable on demand.
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London Road Chiropody Clinic Limited
Notes to the financial statements - continued
for the year ended 30 September 2024
7 Leasing agreements
Minimum lease payments under non-cancellable operating leases falling due within 1 year total £21,420 (2023 - £21,420)
8 Provisions for liabilities
Included within provisions is deferred tax totaling £4,362 (2023 - £4,058) which has arisen on accelerated capital allowances.
9 Controlling party
The company is controlled by the director, Mr I Lenehan, by virtue of his majority shareholding.
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