Company No: 10406200 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	4	4,222		3,886
Investments	5	100		100
		4,322		3,986
Current assets
Debtors	6	238,813		224,454
Cash at bank and in hand		145,271		12,554
		384,084		237,008
Creditors: amounts falling due within one year	7	( 57,632)		( 48,723)
Net current assets		326,452		188,285
Total assets less current liabilities		330,774		192,271
Net assets		330,774		192,271
Capital and reserves
Called-up share capital		100		100
Profit and loss account		330,674		192,171
Total shareholders' funds		330,774		192,271

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.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of The Suffolk Foot & Ankle Clinic Limited (registered number: 10406200) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

Mr S Al-Nammari Director

16 May 2026

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

The Suffolk Foot & Ankle Clinic Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 1 The Atrium Phoenix Square, Wyncolls Road, Colchester, CO4 9AS, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

Turnover

Turnover is stated excluding VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Statement of Financial Position date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Statement of Financial Position date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Website costs

5 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Computer equipment

3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Income Statement as described below.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Intangible assets

	Website costs		Total
	£		£
Cost
At 01 November 2024	750		750
At 31 October 2025	750		750
Accumulated amortisation
At 01 November 2024	750		750
At 31 October 2025	750		750
Net book value
At 31 October 2025	0		0
At 31 October 2024	0		0

4. Tangible assets

	Computer equipment		Total
	£		£
Cost
At 01 November 2024	6,190		6,190
Additions	2,363		2,363
Disposals	( 1,196)		( 1,196)
At 31 October 2025	7,357		7,357
Accumulated depreciation
At 01 November 2024	2,304		2,304
Charge for the financial year	2,027		2,027
Disposals	( 1,196)		( 1,196)
At 31 October 2025	3,135		3,135
Net book value
At 31 October 2025	4,222		4,222
At 31 October 2024	3,886		3,886

5. Fixed asset investments

Investments in subsidiaries

	2025
	£
Cost
At 01 November 2024	100
At 31 October 2025	100
Carrying value at 31 October 2025	100
Carrying value at 31 October 2024	100

6. Debtors

	2025		2024
	£		£
Trade debtors	26,112		16,753
Amounts owed by Group undertakings	212,701		207,701
	238,813		224,454

7. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	536		1,154
Amounts owed to directors	9,000		7,783
Accruals	2,040		1,944
Taxation and social security	46,056		37,842
	57,632		48,723

8. Related party transactions

Included in debtors is a balance due from the company's subsidiary of £212,701 (2024: £207,701) and amounts owed to directors' of £9,000 (2024: £7,783). The balances are interest-free and repayable on demand.