REGISTERED NUMBER: 12488798 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

CHEADLE HULME PODIATRY LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A M Fryer

Mrs H Fryer

REGISTERED OFFICE:

2 Pownall Road

Cheadle Hulme

Cheshire

SK8 5AZ

REGISTERED NUMBER:

12488798 (England and Wales)

ACCOUNTANTS:

HAMPSON AND COMPANY

35 Hall Pool Drive

St Johns Wood

Offerton

Stockport

Cheshire

SK2 5ED

FIXED ASSETS

Intangible assets

4

22,050

23,520

Tangible assets

5

961

199

23,011

23,719

CURRENT ASSETS

Stocks

6

2,317

1,882

Debtors

7

306

576

Cash at bank and in hand

9,954

21,471

12,577

23,929

CREDITORS

Amounts falling due within one year

8

15,032

24,679

NET CURRENT LIABILITIES

(2,455

)

(750

)

TOTAL ASSETS LESS CURRENT LIABILITIES

20,556

22,969

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

20,456

22,869

20,556

22,969

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 November 2025 and were signed on its behalf by:

A M Fryer - Director

Mrs H Fryer - Director

1.	STATUTORY INFORMATION

CHEADLE HULME PODIATRY LTD is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 tax

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 have been enacted or substantively enacted by the year end 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 probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

29,400

AMORTISATION

At 1 April 2024

5,880

Amortisation for year

1,470

At 31 March 2025

7,350

NET BOOK VALUE

At 31 March 2025

22,050

At 31 March 2024

23,520

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 April 2024

995

Additions

1,200

At 31 March 2025

2,195

DEPRECIATION

At 1 April 2024

796

Charge for year

438

At 31 March 2025

1,234

NET BOOK VALUE

At 31 March 2025

961

At 31 March 2024

199

6.

STOCKS

31.3.25

31.3.24

£

£

Stocks

2,317

1,882

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

306

576

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Taxation

-

2,976

Directors' current accounts

13,182

19,941

Accrued expenses

1,850

1,762

15,032

24,679