Company Registration No. 08304543 (England and Wales)
North East Podiatry Limited
Unaudited accounts
for the period from 1 May 2025 to 30 November 2025
North East Podiatry Limited
Unaudited accounts
Contents
North East Podiatry Limited
Company Information
for the period from 1 May 2025 to 30 November 2025
Director
Christopher James Scullion
Secretary
Sophie Louise Scullion
Company Number
08304543 (England and Wales)
Registered Office
55 Station Road
Hetton-Le-Hole
Houghton Le Spring
DH5 0AT
England
Accountants
Taxpro Solutions Ltd
15 Bellister Park
Peterlee
Co Durham
SR8 1PH
North East Podiatry Limited
Accountants' report
Accountants' report to the director of North East Podiatry Limited on the preparation of the unaudited statutory accounts for the period from 1 May 2025 to 30 November 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
North East Podiatry Limited for the period from
1 May 2025 to
30 November 2025 as set out on pages
5 -
8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of North East Podiatry Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of North East Podiatry Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than North East Podiatry Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that North East Podiatry Limited 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 North East Podiatry Limited. You consider that North East Podiatry Limited is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of North East Podiatry Limited. 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.
Taxpro Solutions Ltd
15 Bellister Park
Peterlee
Co Durham
SR8 1PH
31 August 2026
North East Podiatry Limited
Statement of financial position
as at 30 November 2025
Intangible assets
3,417
4,000
Tangible assets
21,782
20,233
Cash at bank and in hand
331,729
139,290
Creditors: amounts falling due within one year
(379,820)
(257,636)
Net current assets
304,999
256,584
Total assets less current liabilities
330,198
280,817
Provisions for liabilities
Deferred tax
(5,446)
(5,058)
Net assets
324,752
275,759
Called up share capital
104
104
Profit and loss account
324,648
275,655
Shareholders' funds
324,752
275,759
For the period ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the period in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 31 August 2026 and were signed on its behalf by
Christopher James Scullion
Director
Company Registration No. 08304543
North East Podiatry Limited
Notes to the Accounts
for the period from 1 May 2025 to 30 November 2025
North East Podiatry Limited is a private company, limited by shares, registered in England and Wales, registration number 08304543. The registered office is 55 Station Road, Hetton-Le-Hole, Houghton Le Spring, DH5 0AT, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable. The company is not required to be registered for VAT.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Intangible fixed assets (including purchased goodwill) are included at cost less accumulated amortisation, which is charged to profit over 10 years on a straight line basis.
Stocks are valued at the lower of cost and estimated selling price.
Deferred tax arises as a result of including items of income and expenditure in tax computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
North East Podiatry Limited
Notes to the Accounts
for the period from 1 May 2025 to 30 November 2025
4
Intangible fixed assets
Total
At 30 November 2025
10,000
5
Tangible fixed assets
Total
At 30 November 2025
49,479
Charge for the period
3,165
At 30 November 2025
27,697
At 30 November 2025
21,782
6
Share capital
30/11/2025
30/04/2025
Allotted, called up and fully paid:
104 Ordinary shares of £1 each
104
104
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Christopher James Scullion
Advances to directors are repayable on demand and are charged interest at between 0% to 5% per year on the amount outstanding.
North East Podiatry Limited
Notes to the Accounts
for the period from 1 May 2025 to 30 November 2025
8
Transactions with related parties
Amounts payable to subcontractors includes £176,892 payable to The Chiropody Clinic Limited during the period. This is a non-group company controlled by the director C J Scullion.
CJS Podiatry Limited
Registered office:
55 Station Road
Hetton-Le-Hole
Houghton Le Spring
DH5 0AT
England
10
Average number of employees
During the period the average number of employees was 11 (30/04/2025: 11).