Company Registration No. 03703925 (England and Wales)
UK Podiatry Limited
Unaudited accounts
for the year ended 31 March 2025
UK Podiatry Limited
Unaudited accounts
Contents
UK Podiatry Limited
Company Information
for the year ended 31 March 2025
Company Number
03703925 (England and Wales)
Registered Office
Primary House
Spring Gardens
Macclesfield
Cheshire
SK10 2DX
Accountants
Taylor Consultancy, Chartered Certified Accountants
Primary House
Spring Gardens
Macclesfield
Cheshire
SK10 2DX
UK Podiatry Limited
Statement of financial position
as at 31 March 2025
Tangible assets
112,454
114,866
Cash at bank and in hand
6,887
30,343
Creditors: amounts falling due within one year
(50,439)
(46,463)
Net current assets
39,526
56,205
Total assets less current liabilities
151,980
171,071
Provisions for liabilities
Deferred tax
(6,019)
(4,583)
Net assets
145,961
166,488
Called up share capital
2
2
Profit and loss account
145,959
166,486
Shareholders' funds
145,961
166,488
For the year ending 31 March 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.
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 27 November 2025 and were signed on its behalf by
S Lyons
Director
Company Registration No. 03703925
UK Podiatry Limited
Notes to the Accounts
for the year ended 31 March 2025
UK Podiatry Limited is a private company, limited by shares, registered in England and Wales, registration number 03703925. The registered office is Primary House, Spring Gardens, Macclesfield, Cheshire, SK10 2DX.
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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, and sales taxes.
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:
Land & buildings
2% per annum on a striaght line basis
Plant & machinery
15% per annum on a reducing balance basis
Fixtures & fittings
15% per annum on a reducing balance basis
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 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.
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.
UK Podiatry Limited
Notes to the Accounts
for the year ended 31 March 2025
4
Tangible fixed assets
Land & buildings
Plant & machinery
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2024
107,320
33,439
25,326
166,085
At 31 March 2025
107,320
33,439
28,256
169,015
At 1 April 2024
17,793
15,968
17,458
51,219
Charge for the year
2,146
2,015
1,181
5,342
At 31 March 2025
19,939
17,983
18,639
56,561
At 31 March 2025
87,381
15,456
9,617
112,454
At 31 March 2024
89,527
17,471
7,868
114,866
Amounts falling due within one year
Amounts due from group undertakings etc.
85
85
Accrued income and prepayments
-
1,467
Other debtors
74,818
65,963
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
36,208
31,427
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
UK Podiatry Limited
Notes to the Accounts
for the year ended 31 March 2025
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Loan to director
32,981
86,108
81,680
37,409
32,981
86,108
81,680
37,409
The loan to Mr S Lyon of £37,409 at the balance sheet date was repaid in full on 8th April 2025.
9
Transactions with related parties
Mr S Lyons is a director shareholder in UK Podiatry Limited and S & J Lyons Limited
At the balance sheet date S & J Lyons Limited owed £85 ( 2024 - £85 ) to UK Podiatry Limited, the loan is subject to interest at a commercial rate and is repayable upon demand.
10
Average number of employees
During the year the average number of employees was 3 (2024: 3).