REGISTERED NUMBER: 10406669 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1ST JANUARY 2025 TO 31ST MARCH 2026

FOR

THE BASINGSTOKE FOOT CLINIC LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A L Chatee

L J Chatee

M G Chatee

REGISTERED OFFICE:

Sherfield House

Mulfords Hill

Tadley

Hampshire

RG26 3JE

REGISTERED NUMBER:

10406669 (England and Wales)

FIXED ASSETS

Tangible assets

4

40,266

5,742

CURRENT ASSETS

Stocks

1,999

1,236

Debtors

5

4,755

43,012

Cash at bank and in hand

95,436

70,550

102,190

114,798

CREDITORS

Amounts falling due within one year

6

93,334

112,642

NET CURRENT ASSETS

8,856

2,156

TOTAL ASSETS LESS CURRENT LIABILITIES

49,122

7,898

CREDITORS

Amounts falling due after more than one year

7

(22,465

)

(4,167

)

PROVISIONS FOR LIABILITIES

(10,066

)

(1,390

)

NET ASSETS

16,591

2,341

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

16,491

2,241

16,591

2,341

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31st March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22nd June 2026 and were signed on its behalf by:

M G Chatee - Director

1.	STATUTORY INFORMATION

The Basingstoke Foot Clinic Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance and 25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Hire purchase and leasing commitments

Operating leases are charged to profit and loss over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 7 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st January 2025

19,040

Additions

44,091

Disposals

(11,412

)

At 31st March 2026

51,719

DEPRECIATION

At 1st January 2025

13,298

Charge for period

9,158

Eliminated on disposal

(11,003

)

At 31st March 2026

11,453

NET BOOK VALUE

At 31st March 2026

40,266

At 31st December 2024

5,742

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

Additions

30,106

At 31st March 2026

30,106

DEPRECIATION

Charge for period

5,011

At 31st March 2026

5,011

NET BOOK VALUE

At 31st March 2026

25,095

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.12.24

£

£

Trade debtors

60

252

Other debtors

4,695

42,760

4,755

43,012

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.12.24

£

£

Bank loans and overdrafts

5,057

46,764

Hire purchase contracts (see note 8)

4,585

-

Trade creditors

-

200

Taxation and social security

72,486

59,684

Other creditors

11,206

5,994

93,334

112,642

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.12.24

£

£

Bank loans

-

4,167

Hire purchase contracts (see note 8)

22,465

-

22,465

4,167

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.3.26

31.12.24

£

£

Net obligations repayable:

Within one year

4,585

-

Between one and five years

22,465

-

27,050

-

Non-cancellable

operating leases

31.3.26

31.12.24

£

£

Within one year

11,500

16,859

Between one and five years

8,625

20,000

20,125

36,859

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 31st March 2026 and the year ended 31st December 2024:

31.3.26

31.12.24

£

£

A L Chatee

Balance outstanding at start of period

14,156

15,858

Amounts advanced

86,344

62,963

Amounts repaid

(99,615

)

(64,665

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

885

14,156

L J Chatee

Balance outstanding at start of period

12,810

10,123

Amounts advanced

62,309

56,229

Amounts repaid

(73,440

)

(53,542

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

1,679

12,810

M G Chatee

Balance outstanding at start of period

14,790

16,060

Amounts advanced

100,313

64,475

Amounts repaid

(113,615

)

(65,745

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

1,488

14,790

The agreed terms are the loan is payable on demand and Interest is charged at the official rate on all advances where the balance exceeded £10,000 at any time during the year.

Interest of £3,562 (2024 : £1,634) has been charged during the year.