FOOTPRINTS SURGERY LIMITED

FOOTPRINTS SURGERY LIMITED - Company Information

2022-09-012023-08-312023-08-31false08168844FOOTPRINTS SURGERY LIMITED2024-03-0186220iso4217:GBPxbrli:pure081688442022-09-01081688442023-08-31081688442022-09-012023-08-31081688442021-09-01081688442022-08-31081688442021-09-012022-08-3108168844bus:SmallEntities2022-09-012023-08-3108168844bus:AuditExempt-NoAccountantsReport2022-09-012023-08-3108168844bus:FullAccounts2022-09-012023-08-3108168844bus:PrivateLimitedCompanyLtd2022-09-012023-08-3108168844core:WithinOneYear2023-08-3108168844core:AfterOneYear2023-08-3108168844core:WithinOneYear2022-08-3108168844core:AfterOneYear2022-08-3108168844core:ShareCapital2023-08-3108168844core:SharePremium2023-08-3108168844core:RevaluationReserve2023-08-3108168844core:OtherReservesSubtotal2023-08-3108168844core:RetainedEarningsAccumulatedLosses2023-08-3108168844core:ShareCapital2022-08-3108168844core:SharePremium2022-08-3108168844core:RevaluationReserve2022-08-3108168844core:OtherReservesSubtotal2022-08-3108168844core:RetainedEarningsAccumulatedLosses2022-08-3108168844core:LandBuildings2023-08-3108168844core:PlantMachinery2023-08-3108168844core:Vehicles2023-08-3108168844core:FurnitureFittings2023-08-3108168844core:OfficeEquipment2023-08-3108168844core:NetGoodwill2023-08-3108168844core:IntangibleAssetsOtherThanGoodwill2023-08-3108168844core:ListedExchangeTraded2023-08-3108168844core:UnlistedNon-exchangeTraded2023-08-3108168844core:LandBuildings2022-08-3108168844core:PlantMachinery2022-08-3108168844core:Vehicles2022-08-3108168844core:FurnitureFittings2022-08-3108168844core:OfficeEquipment2022-08-3108168844core:NetGoodwill2022-08-3108168844core:IntangibleAssetsOtherThanGoodwill2022-08-3108168844core:ListedExchangeTraded2022-08-3108168844core:UnlistedNon-exchangeTraded2022-08-3108168844core:LandBuildings2022-09-012023-08-3108168844core:PlantMachinery2022-09-012023-08-3108168844core:Vehicles2022-09-012023-08-3108168844core:FurnitureFittings2022-09-012023-08-3108168844core:OfficeEquipment2022-09-012023-08-3108168844core:NetGoodwill2022-09-012023-08-3108168844core:IntangibleAssetsOtherThanGoodwill2022-09-012023-08-3108168844core:ListedExchangeTraded2022-09-012023-08-3108168844core:UnlistedNon-exchangeTraded2022-09-012023-08-3108168844core:MoreThanFiveYears2022-09-012023-08-3108168844core:Non-currentFinancialInstruments2023-08-3108168844core:Non-currentFinancialInstruments2022-08-3108168844dpl:CostSales2022-09-012023-08-3108168844dpl:DistributionCosts2022-09-012023-08-3108168844core:LandBuildings2022-09-012023-08-3108168844core:PlantMachinery2022-09-012023-08-3108168844core:Vehicles2022-09-012023-08-3108168844core:FurnitureFittings2022-09-012023-08-3108168844core:OfficeEquipment2022-09-012023-08-3108168844dpl:AdministrativeExpenses2022-09-012023-08-3108168844core:NetGoodwill2022-09-012023-08-3108168844core:IntangibleAssetsOtherThanGoodwill2022-09-012023-08-3108168844dpl:GroupUndertakings2022-09-012023-08-3108168844dpl:ParticipatingInterests2022-09-012023-08-3108168844dpl:GroupUndertakingscore:ListedExchangeTraded2022-09-012023-08-3108168844core:ListedExchangeTraded2022-09-012023-08-3108168844dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-09-012023-08-3108168844core:UnlistedNon-exchangeTraded2022-09-012023-08-3108168844dpl:CostSales2021-09-012022-08-3108168844dpl:DistributionCosts2021-09-012022-08-3108168844core:LandBuildings2021-09-012022-08-3108168844core:PlantMachinery2021-09-012022-08-3108168844core:Vehicles2021-09-012022-08-3108168844core:FurnitureFittings2021-09-012022-08-3108168844core:OfficeEquipment2021-09-012022-08-3108168844dpl:AdministrativeExpenses2021-09-012022-08-3108168844core:NetGoodwill2021-09-012022-08-3108168844core:IntangibleAssetsOtherThanGoodwill2021-09-012022-08-3108168844dpl:GroupUndertakings2021-09-012022-08-3108168844dpl:ParticipatingInterests2021-09-012022-08-3108168844dpl:GroupUndertakingscore:ListedExchangeTraded2021-09-012022-08-3108168844core:ListedExchangeTraded2021-09-012022-08-3108168844dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-09-012022-08-3108168844core:UnlistedNon-exchangeTraded2021-09-012022-08-3108168844core:NetGoodwill2023-08-3108168844core:IntangibleAssetsOtherThanGoodwill2023-08-3108168844core:LandBuildings2023-08-3108168844core:PlantMachinery2023-08-3108168844core:Vehicles2023-08-3108168844core:FurnitureFittings2023-08-3108168844core:OfficeEquipment2023-08-3108168844core:AfterOneYear2023-08-3108168844core:WithinOneYear2023-08-3108168844core:ListedExchangeTraded2023-08-3108168844core:UnlistedNon-exchangeTraded2023-08-3108168844core:ShareCapital2023-08-3108168844core:SharePremium2023-08-3108168844core:RevaluationReserve2023-08-3108168844core:OtherReservesSubtotal2023-08-3108168844core:RetainedEarningsAccumulatedLosses2023-08-3108168844core:NetGoodwill2022-08-3108168844core:IntangibleAssetsOtherThanGoodwill2022-08-3108168844core:LandBuildings2022-08-3108168844core:PlantMachinery2022-08-3108168844core:Vehicles2022-08-3108168844core:FurnitureFittings2022-08-3108168844core:OfficeEquipment2022-08-3108168844core:AfterOneYear2022-08-3108168844core:WithinOneYear2022-08-3108168844core:Liste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Registered Number
08168844
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2023

FOOTPRINTS SURGERY LIMITED

Company Information
for the year from 1 September 2022 to 31 August 2023


Directors	GOHIL, Priti
	SUTCLIFFE, Brian


Registered Address	2nd Floor Grove House
	55 Lowlands Road
	Harrow
	HA1 3AW


Registered Number	08168844 (England and Wales)

FOOTPRINTS SURGERY LIMITED

Balance Sheet as at
31 August 2023

	Notes	2023		2022
		£	£	£	£
Fixed assets
Tangible assets	7		5,623		7,167
			5,623		7,167
Current assets
Stocks	9	3,500		4,200
Debtors	10	3,579		10,779
Cash at bank and on hand		7,688		10,772
		14,767		25,751
Creditors amounts falling due within one year	11	(14,195)		(27,289)
Net current assets (liabilities)			572		(1,538)
Total assets less current liabilities			6,195		5,629
Creditors amounts falling due after one year	12		(3,500)		(5,500)
Provisions for liabilities	13		(1,406)		-
Net assets			1,289		129
Capital and reserves
Called up share capital			100		100
Profit and loss account			1,189		29
Shareholders' funds			1,289		129

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 Directors acknowledge 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.

The financial statements were approved and authorised for issue by the Board of Directors on 1 March 2024, and are signed on its behalf by:

GOHIL, Priti
Director

SUTCLIFFE, Brian
Director

Registered Company No. 08168844

FOOTPRINTS SURGERY LIMITED

Notes to the Financial Statements
for the year ended 31 August 2023

1.	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.

2.	Compliance with applicable reporting framework
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

3.	Basis of measurement used in financial statements
	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).

4.	Accounting policies

	Functional and presentation currency policy
	The financial statements are presented in sterling and this is the functional currency of the company.

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


		Reducing balance (%)
	Fixtures and fittings	25
	Office Equipment	25

	Intangible assets policy
	Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortized to profit and loss account over its estimated economic life of 7 years.

	Stocks policy
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

	Revenue recognition policy
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue recognition policy

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Taxation policy
	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.

	Deferred tax policy
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax policy

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Foreign currency translation and operations policy
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation and operations policy

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

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

5.	Employee information


		2023		2022
	Average number of employees during the year	2		2

6.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 September 22	195,000	195,000
At 31 August 23	195,000	195,000
Amortisation and impairment
At 01 September 22	195,000	195,000
At 31 August 23	195,000	195,000
Net book value
At 31 August 23	-	-
At 31 August 22	-	-

7.	Property, plant and equipment

	Fixtures & fittings	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 September 22	180	23,861	24,041
Additions	-	304	304
At 31 August 23	180	24,165	24,345
Depreciation and impairment
At 01 September 22	166	16,708	16,874
Charge for year	4	1,844	1,848
At 31 August 23	170	18,552	18,722
Net book value
At 31 August 23	10	5,613	5,623
At 31 August 22	14	7,153	7,167

8.	Directors advances, credits and guarantees
	Included in other creditors is an amount of £1,490 (2022: £16,419 Cr) relates to the director's loan account B Sutcliffe. Included in other creditors is an amount of £9 (2022: £7,351 Dr) relates to the director's loan account P Gohil.

9.	Stocks

	2023	2022
	£	£
Raw materials and consumables	3,500	4,200
Total	3,500	4,200

10.	Debtors

	2023	2022
	£	£
Trade debtors / trade receivables	2,636	3,428
Other debtors	-	7,351
Prepayments and accrued income	943	-
Total	3,579	10,779


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

11.	Creditors within one year

	2023	2022
	£	£
Trade creditors / trade payables	1,437	2,019
Bank borrowings and overdrafts	2,000	2,000
Taxation and social security	7,099	5,772
Other creditors	1,499	16,419
Accrued liabilities and deferred income	2,160	1,079
Total	14,195	27,289


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

12.	Creditors after one year

	2023	2022
	£	£
Bank borrowings and overdrafts	3,500	5,500
Total	3,500	5,500

13.	Provisions for liabilities

	2023	2022
	£	£
Net deferred tax liability (asset)	1,406	-
Total	1,406	-