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REGISTERED NUMBER: SC461689 (Scotland)












Financial Statements

for the Year Ended 30 April 2023

for

West Of Scotland Surgery Limited

West Of Scotland Surgery Limited (Registered number: SC461689)






Contents of the Financial Statements
for the Year Ended 30 April 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


West Of Scotland Surgery Limited

Company Information
for the Year Ended 30 April 2023







DIRECTORS: Dr S Gibson
Mrs C Gibson





REGISTERED OFFICE: 120 Beech Avenue
Newton Mearns
Glasgow
G77 5BL





REGISTERED NUMBER: SC461689 (Scotland)





ACCOUNTANTS: O'Haras Chartered Accountants
Radleigh House
1 Golf Road
Clarkston
Glasgow
G76 7HU

West Of Scotland Surgery Limited (Registered number: SC461689)

Balance Sheet
30 April 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 25,703 30,738

CURRENT ASSETS
Debtors 5 9,019 644
Cash at bank 58,753 54,308
67,772 54,952
CREDITORS
Amounts falling due within one year 6 71,238 69,828
NET CURRENT LIABILITIES (3,466 ) (14,876 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

22,237

15,862

PROVISIONS FOR LIABILITIES 7 4,883 5,840
NET ASSETS 17,354 10,022

CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Retained earnings 16,354 9,022
SHAREHOLDERS' FUNDS 17,354 10,022

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

West Of Scotland Surgery Limited (Registered number: SC461689)

Balance Sheet - continued
30 April 2023


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 Board of Directors and authorised for issue on 28 November 2023 and were signed on its behalf by:




Mrs C Gibson - Director



Dr S Gibson - Director


West Of Scotland Surgery Limited (Registered number: SC461689)

Notes to the Financial Statements
for the Year Ended 30 April 2023

1. STATUTORY INFORMATION

West Of Scotland Surgery Limited is a private company, limited by shares , registered in Scotland. 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.

Going concern
The directors are satisfied that the Company will have access to sufficient funds to ensure that all liabilities will be met as they fall due over a period of at least 12 months from the approval date of these financial statements. Consequently, the directors consider it appropriate to prepare the financial statements on a going concern basis.

Revenue
Revenue represents the amounts derived from the provision of goods and services, excluding value added tax and trade discounts.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 33% on cost

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.

Cash and cash equivalents
Cash and cash equivalents includes cash in hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

West Of Scotland Surgery Limited (Registered number: SC461689)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

2. ACCOUNTING POLICIES - continued

Impairment of fixed assets
At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 May 2022 4,497 40,189 - 44,686
Additions - - 1,249 1,249
At 30 April 2023 4,497 40,189 1,249 45,935
DEPRECIATION
At 1 May 2022 3,231 10,717 - 13,948
Charge for year 253 5,894 137 6,284
At 30 April 2023 3,484 16,611 137 20,232
NET BOOK VALUE
At 30 April 2023 1,013 23,578 1,112 25,703
At 30 April 2022 1,266 29,472 - 30,738

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 9,019 644

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 7,756 7,685
Other creditors 63,482 62,143
71,238 69,828

7. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 4,883 5,840

West Of Scotland Surgery Limited (Registered number: SC461689)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

7. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 May 2022 5,840
Provided during year (957 )
Balance at 30 April 2023 4,883

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
500 A Ordinary 1 500 500
500 B Ordinary 1 500 500
1,000 1,000