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Registration number: 05415190

Podiatry Plus Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 October 2025

Podiatry Plus Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

Podiatry Plus Limited

Company Information

Director | Miss Nicola Ireland

Registered office | 55 Luscombe Close Ipplepen Newton Abbot Devon TQ12 5QJ

Bankers | Barclays Bank plc Torquay 39/40 fleet Street Torquay Devon TQ2 5DL

Accountants | Neil Wilson & Co Chartered Accountants 42a Walnut Road Chelston Torquay Devon TQ2 6HS

Podiatry Plus Limited

(Registration number: 05415190)
Balance Sheet as at 31 October 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 115 | 154
Current assets |  |  |
Debtors | 5 | 1,214 | -
Cash at bank and in hand |  | 3,359 | 15,066
|  | 4,573 | 15,066
Creditors: Amounts falling due within one year | 6 | (4,448) | (7,232)
Net current assets |  | 125 | 7,834
Net assets |  | 240 | 7,988
Capital and reserves |  |  |
Called up share capital | 7 | 2 | 2
Retained earnings |  | 238 | 7,986
Shareholders' funds |  | 240 | 7,988

For the financial year ending 31 October 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 her 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 24 February 2026

......................................... Miss Nicola Ireland Director

Podiatry Plus Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1 | General information

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

The address of its registered office is:
55 Luscombe Close
Ipplepen
Newton Abbot
Devon
TQ12 5QJ

These financial statements were authorised for issue by the director on 24 February 2026.

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 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 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

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.

Podiatry Plus Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 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
Office equipment | 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.

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.

Podiatry Plus Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

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

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 November 2024 | 2,944 | 2,944
At 31 October 2025 | 2,944 | 2,944
Depreciation
At 1 November 2024 | 2,790 | 2,790
Charge for the year | 39 | 39
At 31 October 2025 | 2,829 | 2,829
Carrying amount
At 31 October 2025 | 115 | 115
At 31 October 2024 | 154 | 154

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

5 | Debtors

Current | 2025 £ | 2024 £
Other debtors | 1,214 | -
| 1,214 | -

Podiatry Plus Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 2,830 | 2,986
Accruals and deferred income | 850 | 825
Other creditors | 768 | 3,421
| 4,448 | 7,232

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £2 each | 1 | 2 | 1 | 2

8 | Dividends

|  | 2025 |  | 2024
|  | £ |  | £
Interim dividend of £13,000.00 (2024 - £1,000.00) per ordinary share |  | 13,000 |  | 1,000

9 | Related party transactions

Transactions with the director

2025 | At 1 November 2024 £ | Advances to director £ | At 31 October 2025 £
Miss Nicola Ireland
Director loan | (2,824) | 4,038 | 1,214

2024 | At 1 November 2023 £ | Advances to director £ | Repayments by director £ | At 31 October 2024 £
Miss Nicola Ireland
Director loan | 5,211 | 4,181 | (12,216) | (2,824)

Podiatry Plus Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Director's remuneration

The director's remuneration for the year was as follows:

| 2025 £ | 2024 £
Remuneration | 12,570 | 12,570
Contributions paid to money purchase schemes | 480 | 720
| 13,050 | 13,290

Dividends paid to the director

|  | 2025 £ |  | 2024 £
Miss Nicola Ireland |  |  |  |
Interim dividends |  | 13,000 |  | 1,000