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Registration number: 08418515

Hanford Chiropodists Limited
Annual Report and Unaudited Abridged Financial Statements
for the Year Ended 30 June 2025

Hanford Chiropodists Limited

(Registration number: 08418515)
Abridged Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 633 | 68,711
Current assets |  |  |
Stocks | 6 | - | 1,035
Debtors | 7 | 48 | -
Cash at bank and in hand |  | 142,142 | 19,658
|  | 142,190 | 20,693
Creditors: Amounts falling due within one year |  | (14,190) | (9,263)
Net current assets |  | 128,000 | 11,430
Total assets less current liabilities |  | 128,633 | 80,141
Accruals and deferred income |  | (2,209) | (1,309)
Net assets |  | 126,424 | 78,832
Capital and reserves |  |  |
Called up share capital | 8 | 200 | 200
Retained earnings |  | 126,224 | 78,632
Shareholders' funds |  | 126,424 | 78,832

For the financial year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 31 July 2025

Hanford Chiropodists Limited

(Registration number: 08418515)
Abridged Balance Sheet as at 30 June 2025

......................................... Mrs Katherine Woodward Director

Hanford Chiropodists Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
25 Dunstan Cresecent
Worksop
Nottinghamshire
S80 1AE

These financial statements were authorised for issue by the director on 31 July 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Hanford Chiropodists Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Freehold property | 1% reducing balance
Plant and machinery | 25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Hanford Chiropodists Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 1).

4 | Profit/loss before tax

Arrived at after charging/(crediting)

| 2025 £ | 2024 £
Depreciation expense | - | 1,164

5 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 July 2024 | 75,052 | 608 | 75,660
Additions | - | 360 | 360
Disposals | (75,052) | - | (75,052)
At 30 June 2025 | - | 968 | 968
Depreciation
At 1 July 2024 | 8,031 | 3,541 | 11,572
Eliminated on disposal | (8,031) | (3,206) | (11,237)
At 30 June 2025 | - | 335 | 335
Carrying amount
At 30 June 2025 | - | 633 | 633
At 30 June 2024 | 67,021 | 1,690 | 68,711

Included within the net book value of land and buildings above is £Nil (2024 - £67,021) in respect of freehold land and buildings.

Hanford Chiropodists Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

6 | Stocks

| 2025 £ | 2024 £
Other inventories | - | 1,035

7 | Debtors

Debtors includes £Nil (2024 - £Nil) due after more than one year.

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100