REGISTERED NUMBER: 08907398 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2026

for

Sandbach Podiatry Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs J McGroggan

REGISTERED OFFICE:

12 Welles Street

Sandbach

Cheshire

CW11 1GT

REGISTERED NUMBER:

08907398 (England and Wales)

FIXED ASSETS

Tangible assets

5

23,536

24,167

CURRENT ASSETS

Stocks

1,000

1,000

Debtors

6

16,220

7,924

Cash at bank

12,617

8,822

29,837

17,746

CREDITORS

Amounts falling due within one year

7

38,149

21,795

NET CURRENT LIABILITIES

(8,312

)

(4,049

)

TOTAL ASSETS LESS CURRENT LIABILITIES

15,224

20,118

CREDITORS

Amounts falling due after more than one year

8

(9,260

)

(14,722

)

PROVISIONS FOR LIABILITIES

12

(4,472

)

(4,592

)

NET ASSETS

1,492

804

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,392

704

SHAREHOLDERS' FUNDS

1,492

804

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 August 2026 and were signed by:

Mrs J McGroggan - Director

1.	STATUTORY INFORMATION

Sandbach Podiatry Limited ('The Company') is primarily engaged in human health activities.

The company is a private company limited by shares and is incorporated in England and Wales. The address of the principal place of business and registered office is 12 Welles Street, Sandbach, Cheshire, CW11 1GT. The registered number can be found on the Company Information page.

The functional and presentational currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

Theses financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the companies Act 2006.

3.	ACCOUNTING POLICIES

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below.

These policies have been consistently applied to all years presented, unless otherwise stated.

Basis of preparation

The financial statements are prepared on the going concern basis under the historical cost convention and comply with the United Kingdom Accounting Standards and Companies Act 2006.

Going concern

No material uncertainties that may cast significant doubt about the ability of the company to continue as a going concern have been identified by the director.

On this basis the director considers it appropriate to prepare the financial statements on the going concern basis.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, exclusive of Value Added Tax.

Income is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.

Tangible fixed assets

Tangible fixed assets are stated at historical cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided at the following annual rates so as to write off their cost less residual amounts over their estimated useful economic lives. Assets are also reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss is recognised for the amount by which the assets carrying amount exceeds its recoverable amount.

Fixtures and fittings

- 25% on reducing balance

Computer equipment

- 33% on cost

The residual values and useful lives of assets are reviewed and adjusted if appropriate at each statement of financial position date.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

The following assets and liabilities are classified as financial instruments - trade debtors, trade creditors, bank loans and directors' loans.

Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

Directors' loans (being repayable on demand), trade debtors and trade creditors are measured at the discounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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

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.

Impairment of assets

Assets not measured at fair value are reviewed for any indications that the asset maybe impaired at each statement of financial position date. If such indications exists the recoverable amount of the asset or the assets cash generating unit is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Any losses arising from impairment are recognised in the Statement of Comprehensive Income under the appropriate heading.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2025 - 9 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 March 2025

59,256

10,081

69,337

Additions

6,696

1,754

8,450

At 28 February 2026

65,952

11,835

77,787

DEPRECIATION

At 1 March 2025

36,709

8,461

45,170

Charge for year

7,313

1,768

9,081

At 28 February 2026

44,022

10,229

54,251

NET BOOK VALUE

At 28 February 2026

21,930

1,606

23,536

At 28 February 2025

22,547

1,620

24,167

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

8,253

924

Other debtors

7,967

7,000

16,220

7,924

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts (see note 9)

2,778

2,778

Hire purchase contracts (see note 10)

2,685

3,580

Trade creditors

19,181

6,151

Taxation and social security

8,810

6,020

Other creditors

4,695

3,266

38,149

21,795

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans (see note 9)

9,260

12,037

Hire purchase contracts (see note 10)

-

2,685

9,260

14,722

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

926

9.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

£

Amounts falling due within one year or on demand:

Bank loans

2,778

2,778

Amounts falling due between one and two years:

Bank loans - 1-2 years

2,778

2,778

Amounts falling due between two and five years:

Bank loans - 2-5 years

6,482

8,333

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

926

10.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2026

2025

£

£

Net obligations repayable:

Within one year

2,685

3,580

Between one and five years

-

2,685

2,685

6,265

Non-cancellable

operating leases

2026

2025

£

£

Within one year

14,000

14,000

Between one and five years

56,000

56,000

In more than five years

9,333

23,333

79,333

93,333

11.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

12,038

14,815

Hire purchase contracts

2,685

6,265

14,723

21,080

12.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

4,472

4,592

Deferred

tax

£

Balance at 1 March 2025

4,592

Credit to Income Statement during year

(120

)

Balance at 28 February 2026

4,472