PODIATRY FIRST LTD


Director	S Afzal


Registered Number	05352733 (England and Wales)

Balance Sheet as at
28 February 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		237		279
			237		279
Current assets
Debtors	4	123,028		134,554
Cash at bank and on hand		513		506
		123,541		135,060
Creditors amounts falling due within one year	5	(120,307)		(112,140)
Net current assets (liabilities)			3,234		22,920
Total assets less current liabilities			3,471		23,199
Creditors amounts falling due after one year	6		(2,874)		(13,252)
Net assets			597		9,947
Capital and reserves
Called up share capital			100		100
Profit and loss account			497		9,847
Shareholders' funds			597		9,947

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 19 November 2025, and are signed on its behalf by:

S Afzal
Director
Registered Company No. 05352733

PODIATRY FIRST LTD

Notes to the Financial Statements
for the year ended 28 February 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	Turnover represents the total invoice value of services for podiatry related activities.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Office Equipment	15

2.	Average number of employees


		2025		2024
	Average number of employees during the year	3		3

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 March 24	5,434	5,434
At 28 February 25	5,434	5,434
Depreciation and impairment
At 01 March 24	5,155	5,155
Charge for year	42	42
At 28 February 25	5,197	5,197
Net book value
At 28 February 25	237	237
At 29 February 24	279	279

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	16,242	27,687
Amounts owed by group undertakings	106,786	106,867
Total	123,028	134,554

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	12,861	10,907
Bank borrowings and overdrafts	31,088	41,250
Taxation and social security	59,007	41,157
Other creditors	12,550	14,026
Accrued liabilities and deferred income	4,801	4,800
Total	120,307	112,140

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	2,874	13,252
Total	2,874	13,252

7.	Related party transactions
	Amounts owed by group undertakings of £106,786 (2024: £106,867) relates to Podiatry First Group Ltd. This is the holding company.