REGISTERED NUMBER: 14279249 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Kenilworth Footcare Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

K A Harrison

REGISTERED OFFICE:

2 Oaks Precinct

Caesar Road

Kenilworth

Warwickshire

CV8 1DP

REGISTERED NUMBER:

14279249 (England and Wales)

ACCOUNTANTS:

Leigh Christou Ltd

Chartered Certified Accountants

Leofric House

Binley Road

Coventry

CV3 1JN

FIXED ASSETS

Tangible assets

4

75,946

84,286

Investments

5

76

76

76,022

84,362

CURRENT ASSETS

Debtors

6

91,984

78,609

Cash at bank and in hand

41,966

16,395

133,950

95,004

CREDITORS

Amounts falling due within one year

7

81,530

39,540

NET CURRENT ASSETS

52,420

55,464

TOTAL ASSETS LESS CURRENT LIABILITIES

128,442

139,826

CREDITORS

Amounts falling due after more than one year

8

(71,519

)

(99,829

)

PROVISIONS FOR LIABILITIES

(14,603

)

(16,561

)

NET ASSETS

42,320

23,436

CAPITAL AND RESERVES

Called up share capital

13

13

Retained earnings

42,307

23,423

42,320

23,436

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 7 August 2026 and were signed by:

K A Harrison - Director

1.	STATUTORY INFORMATION

Kenilworth Footcare 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.

Improvements to property

-

3% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on cost

Motor vehicles

-

15% on reducing balance

Computer equipment

-

Straight line over 3 years

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2025 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 April 2025

20,000

46,856

24,220

Additions

-

4,397

560

At 31 March 2026

20,000

51,253

24,780

DEPRECIATION

At 1 April 2025

1,926

19,181

19,653

Charge for year

542

7,246

1,218

At 31 March 2026

2,468

26,427

20,871

NET BOOK VALUE

At 31 March 2026

17,532

24,826

3,909

At 31 March 2025

18,074

27,675

4,567

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2025

38,895

1,489

131,460

Additions

-

1,281

6,238

At 31 March 2026

38,895

2,770

137,698

DEPRECIATION

At 1 April 2025

5,834

580

47,174

Charge for year

4,959

613

14,578

At 31 March 2026

10,793

1,193

61,752

NET BOOK VALUE

At 31 March 2026

28,102

1,577

75,946

At 31 March 2025

33,061

909

84,286

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

Plant and

machinery

£

COST

At 1 April 2025

and 31 March 2026

37,087

DEPRECIATION

At 1 April 2025

15,698

Charge for year

5,347

At 31 March 2026

21,045

NET BOOK VALUE

At 31 March 2026

16,042

At 31 March 2025

21,389

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2025

and 31 March 2026

76

NET BOOK VALUE

At 31 March 2026

76

At 31 March 2025

76

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Amounts owed by group undertakings

90,504

76,700

Other debtors

1,480

1,909

91,984

78,609

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

14,714

12,540

Hire purchase contracts

13,595

13,470

Trade creditors

391

200

Taxation and social security

21,853

6,972

Other creditors

30,977

6,358

81,530

39,540

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

48,939

63,654

Hire purchase contracts

22,580

36,175

71,519

99,829

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

£

Hire purchase contracts

36,175

49,645

The hire purchase creditor is secured on the asset purchased under the agreement.

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

£

K A Harrison

Balance outstanding at start of year

(132

)

(11,282

)

Amounts advanced

27,660

33,092

Amounts repaid

(35,000

)

(21,942

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(7,472

)

(132

)

The above amount due to the Director from the company is interest free and has no set terms of repayment.

11.	RELATED PARTY DISCLOSURES

Included within other debtors is a loan to Gait and Rehab Limited, a company in which Kenilworth Footcare owns the majority shareholding. The outstanding balance on the loan at the year-end date was £90,504 (2025: £76,700).

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs K Harrison by way of her majority shareholding in the company.