1 December 2024 false No description of principal activity Taxfiler 2024.6 SC520708 business:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 SC520708 2024-11-30 SC520708 2024-12-01 2025-11-30 SC520708 business:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 SC520708 business:FilletedAccounts 2024-12-01 2025-11-30 SC520708 2025-11-30 SC520708 2024-11-30 SC520708 core:WithinOneYear 2025-11-30 SC520708 core:WithinOneYear 2024-11-30 SC520708 core:AfterOneYear 2025-11-30 SC520708 core:AfterOneYear 2024-11-30 SC520708 core:ShareCapital core:PreviouslyStatedAmount 2025-11-30 SC520708 core:ShareCapital core:PreviouslyStatedAmount 2024-11-30 SC520708 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-11-30 SC520708 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-11-30 SC520708 core:PreviouslyStatedAmount 2025-11-30 SC520708 core:PreviouslyStatedAmount 2024-11-30 SC520708 business:SmallEntities 2024-12-01 2025-11-30 SC520708 business:Director1 2024-12-01 2025-11-30 SC520708 countries:Scotland 2024-12-01 2025-11-30 SC520708 business:RegisteredOffice 2024-12-01 2025-11-30 SC520708 core:PlantMachinery 2024-12-01 2025-11-30 SC520708 core:Goodwill 2024-11-30 SC520708 core:Goodwill 2025-11-30 SC520708 core:Goodwill 2024-12-01 2025-11-30 SC520708 core:PlantMachinery 2024-11-30 SC520708 core:PlantMachinery 2025-11-30 SC520708 2023-12-01 2024-11-30 iso4217:GBP xbrli:pure
Company Registration No. SC520708 (Scotland)
Hamilton Foot Clinic Limited Unaudited accounts for the year ended 30 November 2025
Hamilton Foot Clinic Limited Statement of financial position as at 30 November 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
-
2,120
Tangible assets
5
12,087
18,912
12,087
21,032
Current assets
Debtors
6
12,200
19,700
Cash at bank and in hand
15,768
6,103
27,968
25,803
Creditors: amounts falling due within one year
7
(21,358)
(28,691)
Net current assets/(liabilities)
6,610
(2,888)
Total assets less current liabilities
18,697
18,144
Creditors: amounts falling due after more than one year
8
(6,732)
(12,780)
Provisions for liabilities
Deferred tax
(2,296)
(3,593)
Net assets
9,669
1,771
Capital and reserves
Called up share capital
100
100
Profit and loss account
9,569
1,671
Shareholders' funds
9,669
1,771
For the year ending 30 November 2025 the company was entitled to exemption from audit 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 11 March 2026 and were signed on its behalf by
Natalie Hughes Director Company Registration No. SC520708
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Hamilton Foot Clinic Limited Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
Hamilton Foot Clinic Limited is a private company, limited by shares, registered in Scotland, registration number SC520708. The registered office is 29a Campbell Street, Hamilton, ML3 6AS, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
5 years straight line basis
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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Hamilton Foot Clinic Limited Notes to the Accounts for the year ended 30 November 2025
4
Intangible fixed assets
Goodwill
£
Cost
At 1 December 2024
21,200
At 30 November 2025
21,200
Amortisation
At 1 December 2024
19,080
Charge for the year
2,120
At 30 November 2025
21,200
Net book value
At 30 November 2025
-
At 30 November 2024
2,120
5
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 December 2024
38,311
At 30 November 2025
38,311
Depreciation
At 1 December 2024
19,399
Charge for the year
6,825
At 30 November 2025
26,224
Net book value
At 30 November 2025
12,087
At 30 November 2024
18,912
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Other debtors
12,200
19,700
7
Creditors: amounts falling due within one year
2025
2024
£
£
Obligations under finance leases and hire purchase contracts
5,988
5,988
Taxes and social security
6,644
(8,090)
Other creditors
458
346
Loans from directors
8,268
30,447
21,358
28,691
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Hamilton Foot Clinic Limited Notes to the Accounts for the year ended 30 November 2025
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Obligations under finance leases and hire purchase contracts
6,732
12,780
9
Transactions with related parties
During the year management fees totalling £22,000 (2024 - £20,000) were received from Strathaven Foot Clinic Limited, a company with common control. At the year end £12,200 (2024 - £19,700) was due from Strathaven Foot Clinic Limited.
10
Average number of employees
During the year the average number of employees was 6 (2024: 5).
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