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Registration number: 13945896

Dorchester Foot Clinic Ltd
Annual Report and Unaudited Financial Statements Year Ended 31 May 2026

Chartered Accountants

Dorchester Foot Clinic Ltd

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 8

Dorchester Foot Clinic Ltd

Company Information

Director | Gillian Anna May

Registered office | Unity Chambers 34 High East Street Dorchester Dorset DT1 1HA

Accountants | Edwards and Keeping Limited Unity Chambers 34 High East Street Dorchester Dorset DT1 1HA

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Dorchester Foot Clinic Ltdfor the Year Ended 31 May 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Dorchester Foot Clinic Ltd for the year ended 31 May 2026 as set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Dorchester Foot Clinic Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Dorchester Foot Clinic Ltd and state those matters that we have agreed to state to the Board of Directors of Dorchester Foot Clinic Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dorchester Foot Clinic Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Dorchester Foot Clinic Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Dorchester Foot Clinic Ltd. You consider that Dorchester Foot Clinic Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Dorchester Foot Clinic Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Edwards and Keeping Limited
Unity Chambers
34 High East Street
Dorchester
Dorset
DT1 1HA

14 July 2026

Dorchester Foot Clinic Ltd

(Registration number: 13945896)
Balance Sheet as at 31 May 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 33,598 |  | 39,197
Tangible assets | 5 |  | 3,696 |  | 4,712
|  |  | 37,294 |  | 43,909
Current assets |  |  |  |  |
Debtors | 6 | 2,803 |  | 2,507 |
Cash at bank and in hand |  | 90,067 |  | 59,781 |
|  | 92,870 |  | 62,288 |
Creditors: Amounts falling due within one year | 7 | (15,841) |  | (15,159) |
Net current assets |  |  | 77,029 |  | 47,129
Net assets |  |  | 114,323 |  | 91,038
Capital and reserves |  |  |  |  |
Called up share capital |  | 1 |  | 1 |
Retained earnings |  | 114,322 |  | 91,037 |
Shareholders' funds |  |  | 114,323 |  | 91,038

For the financial year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 14 July 2026

Gillian Anna May
Director

Dorchester Foot Clinic Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 31 May 2026

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unity Chambers
34 High East Street
Dorchester
Dorset
DT1 1HA
England

These financial statements were authorised for issue by the director on 14 July 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Dorchester Foot Clinic Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 31 May 2026

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures and fittings | 20% straight line

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | 10% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Dorchester Foot Clinic Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 31 May 2026

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 3 (2025 - 3).

Dorchester Foot Clinic Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 31 May 2026

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 June 2025 | 55,995 | 55,995
At 31 May 2026 | 55,995 | 55,995
Amortisation
At 1 June 2025 | 16,798 | 16,798
Amortisation charge | 5,599 | 5,599
At 31 May 2026 | 22,397 | 22,397
Carrying amount
At 31 May 2026 | 33,598 | 33,598
At 31 May 2025 | 39,197 | 39,197

5 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 June 2025 | 10,938 | 10,938
Additions | 1,464 | 1,464
At 31 May 2026 | 12,402 | 12,402
Depreciation
At 1 June 2025 | 6,226 | 6,226
Charge for the year | 2,480 | 2,480
At 31 May 2026 | 8,706 | 8,706
Carrying amount
At 31 May 2026 | 3,696 | 3,696
At 31 May 2025 | 4,712 | 4,712

6 | Debtors

Current | 2026 £ | 2025 £
Prepayments | 1,600 | 2,507
Other debtors | 1,203 | -
| 2,803 | 2,507

Dorchester Foot Clinic Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 31 May 2026

7 | Creditors

Creditors: amounts falling due within one year

| 2026 £ | 2025 £
Due within one year |  |
Taxation and social security | 14,061 | 13,493
Accruals and deferred income | 1,500 | 1,500
Other creditors | 280 | 166
| 15,841 | 15,159

8 | Dividends

Interim dividends paid

|  | 2026 £ |  | 2025 £
Interim dividend of £22,000.00 per each Ordinary share |  | 22,000 |  | 22,000

9 | Related party transactions

Director's remuneration

The director's remuneration for the year was as follows:

| 2026 £ | 2025 £
Remuneration | 12,570 | 12,570