REGISTERED NUMBER: 06518524 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Active Life Podiatry Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J Durkin

Mrs B M Durkin

REGISTERED OFFICE:

63 Burtons Road

Hampton Hill

Fulham

TW12 1DE

REGISTERED NUMBER:

06518524 (England and Wales)

ACCOUNTANTS:

Sumner & Moore Limited

The Studio

2 Borelli Yard

Farnham

Surrey

GU9 7NU

FIXED ASSETS

Intangible assets

4

250

-

Tangible assets

5

195,867

159,968

196,117

159,968

CURRENT ASSETS

Debtors

6

36,420

39,619

Cash at bank

18,658

57,231

55,078

96,850

CREDITORS

Amounts falling due within one year

7

38,526

70,270

NET CURRENT ASSETS

16,552

26,580

TOTAL ASSETS LESS CURRENT LIABILITIES

212,669

186,548

CREDITORS

Amounts falling due after more than one year

8

(27,623

)

(5,987

)

PROVISIONS FOR LIABILITIES

(48,967

)

(39,992

)

NET ASSETS

136,079

140,569

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

135,979

140,469

SHAREHOLDERS' FUNDS

136,079

140,569

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 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 12 August 2026 and were signed on its behalf by:

J Durkin - Director

1.	STATUTORY INFORMATION

Active Life Podiatry Ltd 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.

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.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

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

-

at varying rates 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 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 7 (2025 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

Additions

250

At 31 March 2026

250

NET BOOK VALUE

At 31 March 2026

250

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2025

170,256

77,252

247,508

Additions

-

67,820

67,820

At 31 March 2026

170,256

145,072

315,328

DEPRECIATION

At 1 April 2025

53,205

34,335

87,540

Charge for year

10,641

21,280

31,921

At 31 March 2026

63,846

55,615

119,461

NET BOOK VALUE

At 31 March 2026

106,410

89,457

195,867

At 31 March 2025

117,051

42,917

159,968

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

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

18,000

DEPRECIATION

At 1 April 2025

3,600

Charge for year

1,800

At 31 March 2026

5,400

NET BOOK VALUE

At 31 March 2026

12,600

At 31 March 2025

14,400

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

3,110

6,130

Other debtors

33,310

33,489

36,420

39,619

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts (see note 9)

4,409

10,397

Hire purchase contracts (see note 10)

8,578

3,174

Trade creditors

4,698

431

Taxation and social security

18,155

48,254

Other creditors

2,686

8,014

38,526

70,270

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans (see note 9)

-

4,409

Hire purchase contracts (see note 10)

27,623

1,578

27,623

5,987

9.

LOANS

An analysis of the maturity of loans is given below:

31.3.26

31.3.25

£

£

Amounts falling due within one year or on demand:

Bank loans

4,409

10,397

Amounts falling due between one and two years:

Bank loans - 1-2 years

-

4,409

10.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.3.26

31.3.25

£

£

Gross obligations repayable:

Within one year

8,628

3,534

Between one and five years

27,623

1,628

36,251

5,162

Finance charges repayable:

Within one year

50

360

Between one and five years

-

50

50

410

Net obligations repayable:

Within one year

8,578

3,174

Between one and five years

27,623

1,578

36,201

4,752

Non-cancellable

operating leases

31.3.26

31.3.25

£

£

Within one year

35,000

35,000

Between one and five years

140,000

140,000

In more than five years

230,416

265,416

405,416

440,416