REGISTERED NUMBER: 04580900 (England and Wales)

PREMIER PODIATRY LIMITED

Financial Statements

for the Year Ended 31 December 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Director:

T D Prior

Secretary:

A J Prior

Registered office:

3rd Floor

86 - 90 Paul Street

London

EC2A 4NE

Registered number:

04580900 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

Fixed assets

Intangible assets

4

-

-

Tangible assets

5

85,011

79,747

Investments

6

600

600

85,611

80,347

Current assets

Debtors

7

24,868

21,020

Cash at bank

43,493

23,760

68,361

44,780

Creditors

Amounts falling due within one year

8

(77,121

)

(40,899

)

Net current (liabilities)/assets

(8,760

)

3,881

Total assets less current liabilities

76,851

84,228

Creditors

Amounts falling due after more than one year

9

(45,604

)

(57,439

)

Provisions for liabilities

(21,253

)

(19,937

)

Net assets

9,994

6,852

Capital and reserves

Called up share capital

10

250

250

Retained earnings

11

9,744

6,602

9,994

6,852

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 23 September 2026 and were signed by:

T D Prior - Director

1.	Statutory information

Premier Podiatry Limited 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.

Goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 20 years.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

33% on reducing balance

Fixtures and fittings

-

15% on cost

Motor vehicles

-

15% on reducing balance

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 1 (2024 - 1 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 January 2025

and 31 December 2025

75,000

Amortisation

At 1 January 2025

and 31 December 2025

75,000

Net book value

At 31 December 2025

-

At 31 December 2024

-

5.	Tangible fixed assets

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

Cost

At 1 January 2025

91,720

1,126

85,041

177,887

Additions

28,523

-

-

28,523

At 31 December 2025

120,243

1,126

85,041

206,410

Depreciation

At 1 January 2025

81,336

896

15,908

98,140

Charge for year

12,840

49

10,370

23,259

At 31 December 2025

94,176

945

26,278

121,399

Net book value

At 31 December 2025

26,067

181

58,763

85,011

At 31 December 2024

10,384

230

69,133

79,747

6.	Fixed asset investments

Other

investments

£

Cost

At 1 January 2025

and 31 December 2025

600

Net book value

At 31 December 2025

600

At 31 December 2024

600

7.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

20,020

16,072

Other debtors

4,848

4,948

24,868

21,020

8.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

5,000

10,000

Hire purchase contracts

6,841

6,841

Trade creditors

25,288

4,729

Taxation and social security

32,903

10,221

Other creditors

7,089

9,108

77,121

40,899

9.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans

-

5,000

Hire purchase contracts

45,604

52,439

45,604

57,439

10.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

50

Ordinary A

£1

50

50

50

Ordinary B

£1

50

50

100

Ordinary C

£1

100

100

50

Ordinary D

£1

50

50

------------

-----------

250

250

------------

----------

11.

Reserves

Retained

earnings

£

At 1 January 2025

6,602

Profit for the year

101,662

Dividends

(98,520

)

At 31 December 2025

9,744