Acorah Software Products - Accounts Production 16.5.460 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 SC336537 Miss Allison Taylor Miss Allison Taylor true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC336537 2024-01-31 SC336537 2025-01-31 SC336537 2024-02-01 2025-01-31 SC336537 frs-core:CurrentFinancialInstruments 2025-01-31 SC336537 frs-core:ComputerEquipment 2025-01-31 SC336537 frs-core:ComputerEquipment 2024-02-01 2025-01-31 SC336537 frs-core:ComputerEquipment 2024-01-31 SC336537 frs-core:NetGoodwill 2025-01-31 SC336537 frs-core:NetGoodwill 2024-02-01 2025-01-31 SC336537 frs-core:NetGoodwill 2024-01-31 SC336537 frs-core:PlantMachinery 2025-01-31 SC336537 frs-core:PlantMachinery 2024-02-01 2025-01-31 SC336537 frs-core:PlantMachinery 2024-01-31 SC336537 frs-core:ShareCapital 2025-01-31 SC336537 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 SC336537 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 SC336537 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 SC336537 frs-bus:SmallEntities 2024-02-01 2025-01-31 SC336537 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 SC336537 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 SC336537 1 2024-02-01 2025-01-31 SC336537 frs-core:DeferredTaxation 2024-01-31 SC336537 frs-core:DeferredTaxation 2025-01-31 SC336537 frs-bus:Director1 2024-02-01 2025-01-31 SC336537 2 2024-02-01 2025-01-31 SC336537 frs-countries:Scotland 2024-02-01 2025-01-31 SC336537 2023-01-31 SC336537 2024-01-31 SC336537 2023-02-01 2024-01-31 SC336537 frs-core:CurrentFinancialInstruments 2024-01-31 SC336537 frs-core:ShareCapital 2024-01-31 SC336537 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: SC336537
Leadside Podiatry Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2025
Leadside Podiatry Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Leadside Podiatry Ltd
Balance Sheet
As At 31 January 2025
Balance Sheet
Registered number: SC336537

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 1,825 |  | 2,172
|  |  | 1,825 |  | 2,172
CURRENT ASSETS
Stocks | 6 | 725 |  | 725 |
Cash at bank and in hand |  | 8,585 |  | 10,252 |
|  | 9,310 |  | 10,977 |
Creditors: Amounts Falling Due Within One Year | 7 | (6,305 ) |  | (7,085 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 3,005 |  | 3,892
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,830 |  | 6,064
PROVISIONS FOR LIABILITIES
Deferred Taxation | 8 |  | (409 ) |  | (495 )
NET ASSETS |  |  | 4,421 |  | 5,569
CAPITAL AND RESERVES
Called up share capital | 10 |  | 2 |  | 2
Profit and Loss Account |  |  | 4,419 |  | 5,567
SHAREHOLDERS' FUNDS |  |  | 4,421 |  | 5,569

Page 1
Page 2
Leadside Podiatry Ltd
Balance Sheet (continued)
As At 31 January 2025
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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

Miss Allison Taylor Director
7 October 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Leadside Podiatry Ltd
Notes to the Financial Statements
For The Year Ended 31 January 2025
Notes to the Financial Statements
1. General Information
Leadside Podiatry Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC336537 . The registered office is 73 Leadside Road, Aberdeen, AB25 1RX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
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 amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies are set out below.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods, the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% reducing balance
Computer Equipment | 25% reducing balance

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
At each reporting date, an assessment is made for impairment. Any excess in carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit and loss.
Page 3
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Leadside Podiatry Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
2.6. Taxation
The tax expense represents the sum of the tax currently payable and deferred tax movements.
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss because it excludes items of income or expenses that are taxable or deductible in other years and it further excludes items that were never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme. Differences between contributions payable in the year and contributions actually paid are shown as either other debtors or other creditors.
2.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.9. Provisions
Provisions are recognised when the company has an obligation at the reporting date as a result of a past event which it is probable will result in the transfer of economic benefits and that obligation can be estimated reliably.
Provisions are measured as the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised within interest payable and similar charges.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 4
Page 5
Leadside Podiatry Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost or Valuation
As at 1 February 2024 | 50,000
As at 31 January 2025 | 50,000
Amortisation
As at 1 February 2024 | 50,000
As at 31 January 2025 | 50,000
Net Book Value
As at 31 January 2025 | -
As at 1 February 2024 | -

5. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 February 2024 | 6,372 | 644 | 7,016
Additions | - | 261 | 261
As at 31 January 2025 | 6,372 | 905 | 7,277
Depreciation
As at 1 February 2024 | 4,426 | 418 | 4,844
Provided during the period | 486 | 122 | 608
As at 31 January 2025 | 4,912 | 540 | 5,452
Net Book Value
As at 31 January 2025 | 1,460 | 365 | 1,825
As at 1 February 2024 | 1,946 | 226 | 2,172

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 725 |  | 725

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 219 |  | 575
Other creditors | 3 |  | 4
Taxation and social security | 6,083 |  | 6,506
| 6,305 |  | 7,085

Page 5
Page 6
Leadside Podiatry Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
8. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 409 |  | 495

9. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 February 2024 | 495 | 495
Origination and reversal of timing differences | (86 ) | (86 )
Balance at 31 January 2025 | 409 | 409

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

11. Ultimate Controlling Party
The company's ultimate controlling party is Miss Allison Taylor by virtue of her ownership of 100% of the issued share capital in the company.
Page 6