Company Registration No. 08332092 (England and Wales)
Brighton Podiatry LTD
Unaudited accounts
for the year ended 31 January 2026
Brighton Podiatry LTD
Unaudited accounts
Contents
Brighton Podiatry LTD
Company Information
for the year ended 31 January 2026
Director
Mrs Helen Morrell
Company Number
08332092 (England and Wales)
Registered Office
24 THE HEIGHTS
WORTHING
WEST SUSSEX
BN14 0AJ
Accountants
Claire Leitch Accounting Services Limited
24 The Heights
Findon Valley
Worthing
West Sussex
BN14 0AJ
Brighton Podiatry LTD
Statement of financial position
as at 31 January 2026
Cash at bank and in hand
36,003
42,709
Creditors: amounts falling due within one year
(1,235)
(20,433)
Net current assets
34,768
22,276
Called up share capital
1
1
Profit and loss account
34,767
22,962
Shareholders' funds
34,768
22,963
For the year ending 31 January 2026 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 her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
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 1 September 2026 and were signed on its behalf by
Mrs Helen Morrell
Director
Company Registration No. 08332092
Brighton Podiatry LTD
Notes to the Accounts
for the year ended 31 January 2026
Brighton Podiatry LTD is a private company, limited by shares, registered in England and Wales, registration number 08332092. The registered office is 24 THE HEIGHTS, WORTHING, WEST SUSSEX, BN14 0AJ.
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 year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% Straightline
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Deferred tax arises as a result of including items of income and expenditure in taxation 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 is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset.
Deferred tax assets and liabilities are not discounted.
Brighton Podiatry LTD
Notes to the Accounts
for the year ended 31 January 2026
4
Intangible fixed assets
Goodwill
5
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 February 2025
1,567
1,877
3,444
At 31 January 2026
1,567
1,877
3,444
At 1 February 2025
1,256
1,501
2,757
Charge for the year
311
376
687
At 31 January 2026
1,567
1,877
3,444
At 31 January 2025
311
376
687
6
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
-
12,379
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
8
Average number of employees
During the year the average number of employees was 1 (2025: 1).