FIRST PODIATRY LTD


Director	Coulter, Justin


Registered Address	999 Medical Centre 999 Finchley Road
	London
	NW11 7HB


Registered Number	05014278 (England and Wales)

Balance Sheet as at
31 December 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Tangible assets	3		13,328		9,412
			13,328		9,412
Current assets
Stocks		3,949		4,568
Debtors	4	84,428		27,165
Cash at bank and on hand		99,887		160,661
		188,264		192,394
Creditors amounts falling due within one year	5	(63,457)		(58,906)
Net current assets (liabilities)			124,807		133,488
Total assets less current liabilities			138,135		142,900
Net assets			138,135		142,900
Capital and reserves
Called up share capital			100		100
Profit and loss account			138,035		142,800
Shareholders' funds			138,135		142,900

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 28 August 2025, and are signed on its behalf by:

Coulter, Justin
Director
Registered Company No. 05014278

FIRST PODIATRY LTD

Notes to the Financial Statements
for the year ended 31 December 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.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	Turnover represents invoiced services of podiatry and physiotherapy. Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2024		2023
	Average number of employees during the year	3		3

3.	Tangible fixed assets

	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 January 24	91,107	7,174	21,059	119,340
Additions	-	4,197	2,230	6,427
At 31 December 24	91,107	11,371	23,289	125,767
Depreciation and impairment
At 01 January 24	87,233	5,627	17,068	109,928
Charge for year	774	762	975	2,511
At 31 December 24	88,007	6,389	18,043	112,439
Net book value
At 31 December 24	3,100	4,982	5,246	13,328
At 31 December 23	3,874	1,547	3,991	9,412

4.	Debtors: amounts due within one year

	2024	2023
	£	£
Trade debtors / trade receivables	39,745	27,165
Other debtors	44,683	-
Total	84,428	27,165

5.	Creditors: amounts due within one year

	2024	2023
	£	£
Trade creditors / trade payables	15,356	12,981
Taxation and social security	45,677	44,199
Other creditors	-	887
Accrued liabilities and deferred income	2,424	839
Total	63,457	58,906

6.	Related party transactions
	Other debtors of £44,683 (2023: £475 credit) relates to the director's current account. This has been fully repaid back by the director within 9 months of the year-end.