Pendle Chiropody Clinic Ltd - Filleted accounts

Registered number

13109425

Pendle Chiropody Clinic Ltd

Filleted Accounts

31 January 2025

Pendle Chiropody Clinic Ltd
Registered number:		13109425
Balance Sheet
as at 31 January 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		158,427			171,655

Current assets
Debtors	4	43,391			-
Cash at bank and in hand		2,565			2,846
		45,956			2,846

Creditors: amounts falling due within one year	5	(5,882)			(5,326)

Net current assets/(liabilities)			40,074			(2,480)

Total assets less current liabilities			198,501			169,175

Creditors: amounts falling due after more than one year	6		(166,308)			(102,678)



Net assets			32,193			66,497

Capital and reserves
Called up share capital			100			100
Profit and loss account			32,093			66,397

Shareholders' funds			32,193			66,497

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Ali Akser
Director
Approved by the board on 13 June 2025

Pendle Chiropody Clinic Ltd
Notes to the Accounts
for the year ended 31 January 2025


1	Accounting policies

	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
	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.


	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			over 50 years
	Leasehold land and buildings			over the lease term
	Plant and machinery			over 5 years
	Fixtures, fittings, tools and equipment			over 5 years



	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.


	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

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


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					2		2


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Fixtures & fittings		Total
£			£		£		£
	Cost
	At 1 February 2024	171,093		340		510		171,943
	Disposals	(13,150)		-		-		(13,150)
	At 31 January 2025	157,943		340		510		158,793

	Depreciation
	At 1 February 2024	-		198		90		288
	Charge for the year	-		36		42		78
	At 31 January 2025	-		234		132		366

	Net book value
	At 31 January 2025	157,943		106		378		158,427
	At 31 January 2024	171,093		142		420		171,655


4	Debtors					2025		2024
£							£

	Other debtors					43,391		-


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					800		815
	Taxation and social security costs					5,082		4,511
						5,882		5,326


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					99,856		77,068
	Other creditors					66,452		25,610
						166,308		102,678


7	Other information

	Pendle Chiropody Clinic Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	50 Albert road
	Colne
	England
	BB8 0AD