IRIS Accounts Production v23.2.0.158 07736301 director 1.9.22 31.12.23 31.12.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh077363012022-08-31077363012023-12-31077363012022-09-012023-12-31077363012021-08-31077363012021-09-012022-08-31077363012022-08-3107736301ns10:Originalns15:EnglandWales2022-09-012023-12-3107736301ns14:PoundSterlingns10:Original2022-09-012023-12-3107736301ns10:Originalns10:Director12022-09-012023-12-3107736301ns10:Original2022-09-012023-12-3107736301ns10:Original2023-12-3107736301ns10:Originalns10:PrivateLimitedCompanyLtd2022-09-012023-12-3107736301ns10:Originalns10:SmallEntities2022-09-012023-12-3107736301ns10:Originalns10:AuditExempt-NoAccountantsReport2022-09-012023-12-3107736301ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-09-012023-12-3107736301ns10:SmallCompaniesRegimeForAccountsns10:Original2022-09-012023-12-3107736301ns10:Originalns10:FullAccounts2022-09-012023-12-3107736301ns10:Originalns10:RegisteredOffice2022-09-012023-12-3107736301ns10:Original2022-08-3107736301ns10:Originalns5:CurrentFinancialInstruments2023-12-3107736301ns10:Originalns5:CurrentFinancialInstruments2022-08-3107736301ns5:ShareCapitalns10:Original2023-12-3107736301ns5:ShareCapitalns10:Original2022-08-3107736301ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-12-3107736301ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-08-3107736301ns10:Originalns5:FurnitureFittings2022-09-012023-12-3107736301ns10:Originalns5:ComputerEquipment2022-09-012023-12-3107736301ns10:Original2021-09-012022-08-3107736301ns10:Originalns5:FurnitureFittings2022-08-3107736301ns10:Originalns5:ComputerEquipment2022-08-3107736301ns10:Original2022-08-3107736301ns10:Originalns5:FurnitureFittings2023-12-3107736301ns10:Originalns5:ComputerEquipment2023-12-3107736301ns10:Originalns5:FurnitureFittings2022-08-3107736301ns10:Originalns5:ComputerEquipment2022-08-3107736301ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-12-3107736301ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-08-3107736301ns10:Original1ns10:Director12022-08-3107736301ns10:Original1ns10:Director12021-08-3107736301ns10:Original1ns10:Director12022-09-012023-12-3107736301ns10:Original1ns10:Director12021-09-012022-08-3107736301ns10:Original1ns10:Director12023-12-3107736301ns10:Original1ns10:Director12022-08-31
REGISTERED NUMBER: 07736301 (England and Wales)















Unaudited Financial Statements

for the Period

1 September 2022 to 31 December 2023

for

Surgical Specialist Ltd

Surgical Specialist Ltd (Registered number: 07736301)






Contents of the Financial Statements
for the Period 1 September 2022 to 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Surgical Specialist Ltd

Company Information
for the Period 1 September 2022 to 31 December 2023







DIRECTOR: Professor N D Karanjia





REGISTERED OFFICE: The Guildford Nuffield Hospital
Stirling Road
Guildford
Surrey
GU2 7RF





REGISTERED NUMBER: 07736301 (England and Wales)





ACCOUNTANTS: Stanbridge Associates Limited
7 Lindum Terrace
Lincoln
Lincolnshire
LN2 5RP

Surgical Specialist Ltd (Registered number: 07736301)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 3,370

CURRENT ASSETS
Debtors 5 110,000 8,266
Cash at bank 259,909 368,673
369,909 376,939
CREDITORS
Amounts falling due within one
year

6

-

19,219
NET CURRENT ASSETS 369,909 357,720
TOTAL ASSETS LESS CURRENT
LIABILITIES

369,909

361,090

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 369,809 360,990
SHAREHOLDERS' FUNDS 369,909 361,090

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 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.

Surgical Specialist Ltd (Registered number: 07736301)

Balance Sheet - continued
31 December 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 director and authorised for issue on 14 January 2024 and were signed by:





Professor N D Karanjia - Director


Surgical Specialist Ltd (Registered number: 07736301)

Notes to the Financial Statements
for the Period 1 September 2022 to 31 December 2023

1. STATUTORY INFORMATION

Surgical Specialist Ltd 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 trading income accrued during the period shown by these financial statements.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% Reducing Balance
Computer equipment - 33% Straight Line

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 period was 2 (2022 - 2 ) .

Surgical Specialist Ltd (Registered number: 07736301)

Notes to the Financial Statements - continued
for the Period 1 September 2022 to 31 December 2023

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 September 2022 1,592 17,333 18,925
Disposals (1,592 ) (17,333 ) (18,925 )
At 31 December 2023 - - -
DEPRECIATION
At 1 September 2022 1,433 14,122 15,555
Charge for period 50 2,300 2,350
Eliminated on disposal (1,483 ) (16,422 ) (17,905 )
At 31 December 2023 - - -
NET BOOK VALUE
At 31 December 2023 - - -
At 31 August 2022 159 3,211 3,370

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 8,266
Other debtors 110,000 -
110,000 8,266

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security - 11,367
Other creditors - 7,852
- 19,219

Surgical Specialist Ltd (Registered number: 07736301)

Notes to the Financial Statements - continued
for the Period 1 September 2022 to 31 December 2023

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 December 2023 and the year ended 31 August 2022:

2023 2022
£    £   
Professor N D Karanjia
Balance outstanding at start of period - (163 )
Amounts advanced 15,000 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period 15,000 -