1 January 2025 false No description of principal activity Taxfiler 2024.6 13058187business:PrivateLimitedCompanyLtd2025-01-012025-12-31 130581872024-12-31 130581872025-01-012025-12-31 13058187business:AuditExemptWithAccountantsReport2025-01-012025-12-31 13058187business:FilletedAccounts2025-01-012025-12-31 130581872025-12-31 13058187business:Director12025-01-012025-12-31 13058187business:RegisteredOffice2025-01-012025-12-31 130581872024-12-31 13058187core:WithinOneYear2025-12-31 13058187core:WithinOneYear2024-12-31 13058187core:AfterOneYear2025-12-31 13058187core:AfterOneYear2024-12-31 13058187core:ShareCapitalcore:PreviouslyStatedAmount2025-12-31 13058187core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 13058187core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-12-31 13058187core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 13058187core:PreviouslyStatedAmount2025-12-31 13058187core:PreviouslyStatedAmount2024-12-31 13058187business:SmallEntities2025-01-012025-12-31 13058187countries:EnglandWales2025-01-012025-12-31 13058187core:PlantMachinery2025-01-012025-12-31 13058187core:FurnitureFittings2025-01-012025-12-31 13058187core:ComputerEquipment2025-01-012025-12-31 13058187core:PlantMachinery2024-12-31 13058187core:FurnitureFittings2024-12-31 13058187core:ComputerEquipment2024-12-31 13058187core:PlantMachinery2025-12-31 13058187core:FurnitureFittings2025-12-31 13058187core:ComputerEquipment2025-12-31 13058187core:FurnitureFittingscore:LeasedAssetsHeldAsLessee2025-12-31 13058187core:FurnitureFittingscore:LeasedAssetsHeldAsLessee2024-12-31 13058187business:Director112025-01-012025-12-31 13058187business:Director112024-12-31 13058187business:Director112025-12-31 13058187business:Director122025-01-012025-12-31 13058187business:Director122024-12-31 13058187business:Director122025-12-31 130581872024-01-012024-12-31 iso4217:GBP xbrli:pure
Company Registration No. 13058187 (England and Wales)
The Vale Clinic Your Foot Health Matters Limited Unaudited accounts for the year ended 31 December 2025
The Vale Clinic Your Foot Health Matters Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
The Vale Clinic Your Foot Health Matters Limited Company Information for the year ended 31 December 2025
Director
Aderonke Tinker
Company Number
13058187 (England and Wales)
Registered Office
Boscobel C/O Hive Accounting Penshurst Road Speldhurst Kent TN3 0PQ England
Accountants
Hive Accounting Boscobel Penshurst Road Speldhurst Kent TN3 0PQ
- 3 -
The Vale Clinic Your Foot Health Matters Limited Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
135,275 
200,890 
Current assets
Inventories
1,500 
4,500 
Debtors
5
52,391 
29,876 
Cash at bank and in hand
1,481 
5,923 
55,372 
40,299 
Creditors: amounts falling due within one year
6
(94,656)
(96,765)
Net current liabilities
(39,284)
(56,466)
Total assets less current liabilities
95,991 
144,424 
Creditors: amounts falling due after more than one year
7
(77,310)
(117,488)
Provisions for liabilities
Deferred tax
(18,463)
(26,433)
Net assets
218 
503 
Capital and reserves
Called up share capital
198 
198 
Profit and loss account
20 
305 
Shareholders' funds
218 
503 
For the year ending 31 December 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 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 16 September 2026 and were signed on its behalf by
Aderonke Tinker Director Company Registration No. 13058187
- 4 -
The Vale Clinic Your Foot Health Matters Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
The Vale Clinic Your Foot Health Matters Limited is a private company, limited by shares, registered in England and Wales, registration number 13058187. The registered office is Boscobel C/O Hive Accounting, Penshurst Road, Speldhurst, Kent, TN3 0PQ, 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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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:
Plant & machinery
25% reducing balance
Fixtures & fittings
25% reducing balance or 25% straight line
Computer equipment
25% reducing balance
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
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 assets and liabilities are not discounted.
- 5 -
The Vale Clinic Your Foot Health Matters Limited Notes to the Accounts for the year ended 31 December 2025
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2025
42,166 
302,270 
1,549 
345,985 
Additions
1,770 
- 
2,010 
3,780 
Disposals
- 
- 
(575)
(575)
At 31 December 2025
43,936 
302,270 
2,984 
349,190 
Depreciation
At 1 January 2025
17,456 
127,046 
593 
145,095 
Charge for the year
6,292 
62,548 
245 
69,085 
On disposals
- 
- 
(265)
(265)
At 31 December 2025
23,748 
189,594 
573 
213,915 
Net book value
At 31 December 2025
20,188 
112,676 
2,411 
135,275 
At 31 December 2024
24,710 
175,224 
956 
200,890 
2025 
2024 
Carrying values included above held under finance leases and hire purchase contracts:
£ 
£ 
- Fixtures & fittings
38,101 
61,769 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
3,727 
4,727 
Accrued income and prepayments
11,313 
10,200 
Other debtors
37,351 
14,949 
52,391 
29,876 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
23,669 
23,669 
Trade creditors
17,580 
26,258 
Taxes and social security
28,359 
13,045 
Other creditors
25,048 
33,793 
94,656 
96,765 
- 6 -
The Vale Clinic Your Foot Health Matters Limited Notes to the Accounts for the year ended 31 December 2025
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
11,834 
34,155 
Other creditors
65,476 
83,333 
77,310 
117,488 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Aderonke Tinker
Loan - 2024
9,739 
- 
9,739 
- 
Loan - 2025
- 
32,851 
- 
32,851 
9,739 
32,851 
9,739 
32,851 
During the year, the company made a loan of £32,851 (2024: £9,739) to the director, Mrs A Tinker. The amount repaid by the director during the year was £9,739 (2024: £9,569). The balance owed by the director at the balance sheet date was £32,851 (2024: £9,739). The loan is included in other debtors and is inclusive of interest charged at the official rate.
9
Average number of employees
During the year the average number of employees was 6 (2024: 5).
- 7 -