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REGISTERED NUMBER: 15721526 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 May 2026

for

Chosen Podiatry Limited

Chosen Podiatry Limited (Registered number: 15721526)

Contents of the Financial Statements

for the Year Ended 31 May 2026

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

Chosen Podiatry Limited

Company Information

for the Year Ended 31 May 2026

| DIRECTORS: | Mrs E E Bombera

| P L McQueen

| REGISTERED OFFICE: | 48 Hucclecote Road

| Gloucester

| GL3 3RS

| REGISTERED NUMBER: | 15721526 (England and Wales)

| ACCOUNTANTS: | HATS Gloucester Ltd

| 48 Hucclecote Road

| Gloucester

| Gloucestershire

| GL3 3RS

Chosen Podiatry Limited (Registered number: 15721526)

Statement of Financial Position

31 May 2026

| 31/5/26 | 31/5/25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 8,400 |  | 11,200 |  |

Tangible assets | 5 | 5,797 |  | 6,882 |  |

14,197 |  | 18,082 |  |

CURRENT ASSETS

Debtors | 6 | 2,885 |  | 1,950 |  |

Cash at bank | 9,952 |  | 6,004 |  |

12,837 |  | 7,954 |  |

CREDITORS

Amounts falling due within one year | 7 | 18,237 |  | 23,878 |  |

NET CURRENT LIABILITIES | (5,400 | ) | (15,924 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 8,797 |  | 2,158 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | 400 |  |

NET ASSETS | 8,797 |  | 1,758 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 8,697 |  | 1,658 |  |

SHAREHOLDERS' FUNDS | 8,797 |  | 1,758 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

Chosen Podiatry Limited (Registered number: 15721526)

Statement of Financial Position - continued

31 May 2026

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 11 June 2026 and were signed on its behalf by:

Mrs E E Bombera - Director

Chosen Podiatry Limited (Registered number: 15721526)

Notes to the Financial Statements

for the Year Ended 31 May 2026

1. | STATUTORY INFORMATION

| Chosen 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.

| Turnover

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

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2024, is being amortised evenly over its estimated useful life of five years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Improvements to property | - | Straight line over 5 years

| Plant and machinery | - | 20% on reducing balance

| Computer equipment | - | 33% on cost

| Taxation

| Taxation for the year 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 statement of financial position date.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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

| The accounts have been prepared on a going concern basis, despite the fact that at 31 May 2026 net current liabilities exceed net current assets by £5,400 (2025 - £15,924). The directors have given an undertaking to support the company until it returns to a net current assets position. They consider that it is appropriate to prepare the accounts on the going concern basis.

Chosen Podiatry Limited (Registered number: 15721526)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2026

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2025 - 3 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| Cost

| At 1 June 2025

| and 31 May 2026 | 14,000 |  |

| Amortisation

| At 1 June 2025 | 2,800 |  |

| Charge for year | 2,800 |  |

| At 31 May 2026 | 5,600 |  |

| Net book value

| At 31 May 2026 | 8,400 |  |

| At 31 May 2025 | 11,200 |  |

5. | TANGIBLE FIXED ASSETS

| Improvements |

| to |  | Plant and |  | Computer |

| property |  | machinery |  | equipment |  | Totals

£ | £ | £ | £ |

| Cost

| At 1 June 2025 | 2,868 |  | 4,617 |  | 1,341 |  | 8,826 |  |

| Additions | - |  | - |  | 1,011 |  | 1,011 |  |

| At 31 May 2026 | 2,868 |  | 4,617 |  | 2,352 |  | 9,837 |  |

| Depreciation

| At 1 June 2025 | 574 |  | 923 |  | 447 |  | 1,944 |  |

| Charge for year | 573 |  | 739 |  | 784 |  | 2,096 |  |

| At 31 May 2026 | 1,147 |  | 1,662 |  | 1,231 |  | 4,040 |  |

| Net book value

| At 31 May 2026 | 1,721 |  | 2,955 |  | 1,121 |  | 5,797 |  |

| At 31 May 2025 | 2,294 |  | 3,694 |  | 894 |  | 6,882 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31/5/26 |  | 31/5/25

£ | £ |

| Other debtors | 2,885 |  | 1,950 |  |

Chosen Podiatry Limited (Registered number: 15721526)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2026

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31/5/26 |  | 31/5/25

£ | £ |

| Trade creditors | 44 |  | 261 |  |

| Taxation and social security | 13,322 |  | 5,598 |  |

| Other creditors | 4,871 |  | 18,019 |  |

18,237 |  | 23,878 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31/5/26 |  | 31/5/25

£ | £ |

| Other creditors | - |  | 400 |  |

9. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

| 31/5/26 |  | 31/5/25

£ | £ |

| Within one year | 3,680 |  | 3,680 |  |

| Between one and five years | 7,519 |  | 11,199 |  |

11,199 |  | 14,879 |  |

10. | RELATED PARTY DISCLOSURES

| At 31 May 2026, the company owed the directors Mrs EE Bombera and Mr PL McQueen £1,145 and £1,326 respectively (2025 - £778 and £667)). The balance owed, included within other creditors, is made of business expenses not yet reimbursed and declared dividends directly credited to the directors' loan account. The loan balance is repayable to the directors on demand.