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COMPANY REGISTRATION NUMBER SC246633
A.A. PODIATRY LIMITED
ABBREVIATED ACCOUNTS
30 September 2016
SRG LLP
Chartered Accountants
4th Floor
Turnberry House
175 West George Street
Glasgow
G2 2LB
A.A. PODIATRY LIMITED
ACCOUNTANTS' REPORT TO THE DIRECTORS OF A.A. PODIATRY
LIMITED
YEAR ENDED 30 SEPTEMBER 2016
As described on the balance sheet, the directors of the company are responsible for the preparation of the abbreviated accounts for the year ended 30 September 2016, which comprise the Balance Sheet and the related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions we have compiled these unaudited abbreviated accounts in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.
SRG LLP Chartered Accountants
4th Floor Turnberry House 175 West George Street Glasgow G2 2LB
27 March 2017
A.A. PODIATRY LIMITED
ABBREVIATED BALANCE SHEET
30 September 2016
2016
2015
Note
£
£
£
FIXED ASSETS
2
Intangible assets
8,616
9,847
Tangible assets
16,220
3,911
---------
---------
24,836
13,758
---------
---------
CURRENT ASSETS
Debtors
1,681
152
Cash at bank and in hand
947
1,174
-------
-------
2,628
1,326
CREDITORS: Amounts falling due within one year
18,042
11,519
---------
---------
NET CURRENT LIABILITIES
( 15,414)
( 10,193)
---------
---------
TOTAL ASSETS LESS CURRENT LIABILITIES
9,422
3,565
CREDITORS: Amounts falling due after more than one year
11,529
-
---------
-------
( 2,107)
3,565
---------
-------
CAPITAL AND RESERVES
Called up equity share capital
3
10,020
10,020
Profit and loss account
( 12,127)
( 6,455)
---------
---------
(DEFICIT)/SHAREHOLDERS' FUNDS
( 2,107)
3,565
---------
---------
For the year ended 30 September 2016 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These abbreviated accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime.
These abbreviated accounts were approved by the directors and authorised for issue on 27 March 2017 , and are signed on their behalf by:
Mrs J Harrowell Mrs P P Anderson
Company Registration Number: SC246633
A.A. PODIATRY LIMITED
NOTES TO THE ABBREVIATED ACCOUNTS
YEAR ENDED 30 SEPTEMBER 2016
1. ACCOUNTING POLICIES
Basis of accounting
The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
Turnover
The turnover shown in the profit and loss account represents amounts invoiced during the year.
Goodwill
Positive purchased goodwill arising on acquisitions is capitalised, classified as an asset on the Balance Sheet and amortised over its useful economic life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed five years. The carrying amount at the date of revision is depreciated over the revised estimate of remaining useful economic life.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Goodwill-5% on straight line
Fixed assets
All fixed assets are initially recorded at cost.
Depreciation
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Long Leasehold-10% on reducing balance
Plant & Machinery-15% on reducing balance
Computer Equipment-25% on reducing balance
Tenants Improvements-20% on cost
Operating lease agreements
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.
Pension costs
The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company. The annual contributions payable are charged to the profit and loss account.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.
Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
2. FIXED ASSETS
Intangible Assets
Tangible Assets
Total
£
£
£
COST
At 1 October 2015
24,619
18,664
43,283
Additions
16,017
16,017
---------
---------
---------
At 30 September 2016
24,619
34,681
59,300
---------
---------
---------
DEPRECIATION
At 1 October 2015
14,772
14,753
29,525
Charge for year
1,231
3,708
4,939
---------
---------
---------
At 30 September 2016
16,003
18,461
34,464
---------
---------
---------
NET BOOK VALUE
At 30 September 2016
8,616
16,220
24,836
-------
---------
---------
At 30 September 2015
9,847
3,911
13,758
-------
---------
---------
3. SHARE CAPITAL
Allotted, called up and fully paid:
2016
2015
No.
£
No.
£
Ordinary shares of £ 1 each
10,000
10,000
10,000
10,000
B Ordinary shares of £ 1 each
10
10
10
10
C Ordinary shares of £ 1 each
10
10
10
10
---------
---------
---------
---------
10,020
10,020
10,020
10,020
---------
---------
---------
---------