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REGISTERED NUMBER: NI660182 (Northern Ireland)














Unaudited Financial Statements

for the Year Ended 31 March 2023

for

A&K SURGICAL LTD

A&K SURGICAL LTD (REGISTERED NUMBER: NI660182)

Contents of the Financial Statements
FOR THE YEAR ENDED 31 MARCH 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


A&K SURGICAL LTD

Company Information
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTOR: Dr K Khosraviani





REGISTERED OFFICE: 64 Fort Road
Ballylesson
Belfast
Co. Antrim
BT8 8LX





REGISTERED NUMBER: NI660182 (Northern Ireland)





ACCOUNTANTS: M.B.McGrady & Co
Chartered Accountants
Suite 2B
Cadogan House
322 Lisburn Road
Belfast
Co. Antrim
BT9 6GH

A&K SURGICAL LTD (REGISTERED NUMBER: NI660182)

Balance Sheet
31 MARCH 2023

31/3/23 31/3/22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,985 -

CURRENT ASSETS
Debtors 5 19,993 21,526
Investments 6 216,051 137,334
Cash at bank 68,205 54,662
304,249 213,522
CREDITORS
Amounts falling due within one year 7 29,037 25,366
NET CURRENT ASSETS 275,212 188,156
TOTAL ASSETS LESS CURRENT
LIABILITIES

278,197

188,156

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 278,097 188,056
278,197 188,156

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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 applicable to companies subject to the small companies regime.

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 and authorised for issue on 3 November 2023 and were signed by:



Dr K Khosraviani - Director


A&K SURGICAL LTD (REGISTERED NUMBER: NI660182)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 MARCH 2023


1. STATUTORY INFORMATION

A&K Surgical Ltd is a private company, limited by shares , registered in Northern Ireland. 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 2 (2022 - 2 ) .

A&K SURGICAL LTD (REGISTERED NUMBER: NI660182)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MARCH 2023


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2022 1,539
Additions 3,497
At 31 March 2023 5,036
DEPRECIATION
At 1 April 2022 1,539
Charge for year 512
At 31 March 2023 2,051
NET BOOK VALUE
At 31 March 2023 2,985

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/23 31/3/22
£    £   
Trade debtors 8,475 10,566
Other debtors 11,518 10,960
19,993 21,526

6. CURRENT ASSET INVESTMENTS
31/3/23 31/3/22
£    £   
Listed investments 216,051 137,334

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/23 31/3/22
£    £   
Taxation and social security 25,270 21,108
Other creditors 3,767 4,258
29,037 25,366