REGISTERED NUMBER: 07353875 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2018

FOR

A & A PODIATRISTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr M Abrahams

REGISTERED OFFICE:

9 Station Road

Radlett

Hertfordshire

WD7 8JY

REGISTERED NUMBER:

07353875 (England and Wales)

ACCOUNTANTS:

ADJ Business Solutions Limited

1 Coldbath Square

London

EC1R 2EA

FIXED ASSETS

Tangible assets

4

3,384

4,465

CURRENT ASSETS

Stocks

1,842

1,185

Debtors

5

3,052

3,770

Cash at bank and in hand

43,731

12,530

48,625

17,485

CREDITORS

Amounts falling due within one year

6

(16,505

)

(11,876

)

NET CURRENT ASSETS

32,120

5,609

TOTAL ASSETS LESS CURRENT LIABILITIES

35,504

10,074

PROVISIONS FOR LIABILITIES

(643

)

-

NET ASSETS

34,861

10,074

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

34,860

10,073

SHAREHOLDERS' FUNDS

34,861

10,074

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2018.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2018 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 of Part 15 of the Companies Act 2006 relating to small companies.

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 on 20 April 2019 and were signed by:

Mr M Abrahams - Director

1.	STATUTORY INFORMATION

A & A Podiatrists 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 represents net invoices sales of services, excluding value added tax.

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 etc

-

33% on cost and 25% on cost

Stocks

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

moving items.

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 balance sheet date.

Deferred tax

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

sheet 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.

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 3 (2017 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2017

29,598

Additions

823

At 31 August 2018

30,421

DEPRECIATION

At 1 September 2017

25,133

Charge for year

1,904

At 31 August 2018

27,037

NET BOOK VALUE

At 31 August 2018

3,384

At 31 August 2017

4,465

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.18

31.8.17

£

£

Trade debtors

3,052

3,770

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.18

31.8.17

£

£

Trade creditors

2,396

601

Taxation and social security

12,838

10,398

Other creditors

1,271

877

16,505

11,876