Luv Ur Feet Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 13538919

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		4,358		6,689
Tangible Assets	5		24,614		37,285

			28,972		43,974
CURRENT ASSETS
Debtors	6	153		234
Cash at bank and in hand		2,214		4,395

		2,367		4,629
Creditors: Amounts Falling Due Within One Year	7	(11,575 )		(25,187 )

NET CURRENT ASSETS (LIABILITIES)			(9,208 )		(20,558 )

TOTAL ASSETS LESS CURRENT LIABILITIES			19,764		23,416

Creditors: Amounts Falling Due After More Than One Year	8		(24,407 )		(28,544 )

NET LIABILITIES			(4,643 )		(5,128 )

CAPITAL AND RESERVES
Called up share capital	10		1		1
Profit and Loss Account			(4,644 )		(5,129 )

SHAREHOLDERS' FUNDS			(4,643)		(5,128)

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Luv Ur Feet Limited

Balance Sheet (continued)

As At 31 July 2025

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Ms Anna Davies

Director

29 April 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Luv Ur Feet Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13538919 . The registered office is 11 Barnard Way, Church Village, Pontypridd, RCT, CF38 1DQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover is derived from the rendering of services.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets is the franchise. It is amortised to profit and loss account over its estimated economic life of five years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% straight line
Motor Vehicles	25% straight line
Fixtures & Fittings	20% straight line
Computer Equipment	33% straight line

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

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Luv Ur Feet Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

4. Intangible Assets

	Other
	£
Cost
As at 1 August 2024	11,657

As at 31 July 2025	11,657

Amortisation
As at 1 August 2024	4,968
Provided during the period	2,331

As at 31 July 2025	7,299

Net Book Value
As at 31 July 2025	4,358

As at 1 August 2024	6,689

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 August 2024	2,670	45,579	1,959	2,901	53,109

As at 31 July 2025	2,670	45,579	1,959	2,901	53,109

Depreciation
As at 1 August 2024	1,626	11,395	592	2,211	15,824
Provided during the period	534	11,395	392	350	12,671

As at 31 July 2025	2,160	22,790	984	2,561	28,495

Net Book Value
As at 31 July 2025	510	22,789	975	340	24,614

As at 1 August 2024	1,044	34,184	1,367	690	37,285

Cost or valuation as at 31 July 2025 represented by:

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
At cost	2,670	45,579	1,959	2,901	53,109

	2,670	45,579	1,959	2,901	53,109

6. Debtors

	2025	2024
	£	£
Due within one year
VAT	153	234

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Luv Ur Feet Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	4,137	4,137
Director's loan account	7,438	21,050

	11,575	25,187

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	24,407	28,544

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	4,137	4,137
Later than one year and not later than five years	24,407	28,544

	28,544	32,681

	28,544	32,681

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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