REGISTERED NUMBER: 13987479 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Complete Podiatry Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Ms Louise Kenworthy

REGISTERED OFFICE:

179a Hall Street

Stockport

SK1 4JG

REGISTERED NUMBER:

13987479 (England and Wales)

ACCOUNTANTS:

IN Accountancy Limited

2 Station View

Bramhall Moor Lane

Hazel Grove

Stockport

Cheshire

SK7 5ER

FIXED ASSETS

Tangible assets

4

58,410

29,397

CURRENT ASSETS

Debtors

5

2,750

6,262

Cash at bank and in hand

38,526

34,865

41,276

41,127

CREDITORS

Amounts falling due within one year

6

41,980

24,116

NET CURRENT (LIABILITIES)/ASSETS

(704

)

17,011

TOTAL ASSETS LESS CURRENT LIABILITIES

57,706

46,408

CREDITORS

Amounts falling due after more than one year

7

71,895

35,950

NET (LIABILITIES)/ASSETS

(14,189

)

10,458

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(14,289

)

10,358

SHAREHOLDERS' FUNDS

(14,189

)

10,458

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

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

The director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 June 2026 and were signed by:

Ms Louise Kenworthy - Director

1.	STATUTORY INFORMATION

Complete Podiatry 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.

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.

The financial statements are prepared in sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

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 cost and 10% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 year 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.

Going concern

At the year end, the company was insolvent and is therefore dependent upon the continued financial support of its director to meet its obligations as they fall due and to continue as a going concern.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

35,815

Additions

84,976

Reclassification/transfer

(34,566

)

At 31 March 2026

86,225

DEPRECIATION

At 1 April 2025

6,418

Charge for year

27,672

Reclassification/transfer

(6,275

)

At 31 March 2026

27,815

NET BOOK VALUE

At 31 March 2026

58,410

At 31 March 2025

29,397

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

Plant and

machinery

etc

£

COST

Additions

47,126

Transfer to ownership

(3,556

)

At 31 March 2026

43,570

DEPRECIATION

Charge for year

24,796

Transfer to ownership

(711

)

At 31 March 2026

24,085

NET BOOK VALUE

At 31 March 2026

19,485

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other debtors

2,750

6,262

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

21,417

5,186

Hire purchase contracts (see note 8)

9,009

5,183

Trade creditors

4,071

3,663

Taxation and social security

-

20

Other creditors

7,483

10,064

41,980

24,116

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

60,362

18,751

Hire purchase contracts (see note 8)

11,533

17,199

71,895

35,950

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.3.26

31.3.25

£

£

Net obligations repayable:

Within one year

9,009

5,183

Between one and five years

11,533

17,199

20,542

22,382

Non-cancellable

operating leases

31.3.26

31.3.25

£

£

Within one year

16,085

-

Between one and five years

63,526

-

In more than five years

75,000

-

154,611

-

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

£

Hire purchase contracts

20,542

-

10.	CONTROLLING PARTY

The controlling party is Ms Louise Kenworthy.