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Company Registration No. 13986518 (England and Wales)
Primary Care Podiatry Ltd Unaudited accounts for the year ended 31 March 2026
Primary Care Podiatry Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Primary Care Podiatry Ltd Company Information for the year ended 31 March 2026
Directors
Mr Guy Napper Mrs Jackie Napper
Company Number
13986518 (England and Wales)
Registered Office
33 GROVE ROAD SANDOWN PO36 9BG ENGLAND
Accountants
Patrick Legg 24 Littlestairs Road Shanklin Isle of Wight PO37 6HS
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Primary Care Podiatry Ltd Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
2,346
3,127
Current assets
Cash at bank and in hand
12,108
11,464
Creditors: amounts falling due within one year
5
(14,736)
(13,856)
Net current liabilities
(2,628)
(2,392)
Net (liabilities)/assets
(282)
735
Capital and reserves
Profit and loss account
(282)
735
Shareholders' funds
(282)
735
For the year ending 31 March 2026 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 directors acknowledge their 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 of Directors and authorised for issue on 19 May 2026 and were signed on its behalf by
Mr Guy Napper Director Company Registration No. 13986518
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Primary Care Podiatry Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Primary Care Podiatry Ltd is a private company, limited by shares, registered in England and Wales, registration number 13986518. The registered office is 33 GROVE ROAD, SANDOWN, PO36 9BG, ENGLAND.
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
Depreciation is calculated at 25%
Computer equipment
Depreciation is calculated at 25%
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 April 2025
4,764
2,648
7,412
At 31 March 2026
4,764
2,648
7,412
Depreciation
At 1 April 2025
2,754
1,531
4,285
Charge for the year
502
279
781
At 31 March 2026
3,256
1,810
5,066
Net book value
At 31 March 2026
1,508
838
2,346
At 31 March 2025
2,010
1,117
3,127
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Primary Care Podiatry Ltd Notes to the Accounts for the year ended 31 March 2026
5
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
795
795
Taxes and social security
13,005
12,437
Loans from directors
936
624
14,736
13,856
6
Average number of employees
During the year the average number of employees was 3 (2025: 3).
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