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REGISTERED NUMBER: 08149569















Unaudited Financial Statements

for the Year Ended 31 July 2023

for

Bowel Surgery London Limited

Bowel Surgery London Limited (Registered number: 08149569)






Contents of the Financial Statements
for the Year Ended 31 July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Bowel Surgery London Limited

Company Information
for the Year Ended 31 July 2023







DIRECTORS: Dr A Wilson
Dr J M Wilson





REGISTERED OFFICE: 7 Lindum Terrace
Lincoln
Lincolnshire
LN2 5RP





REGISTERED NUMBER: 08149569





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

Bowel Surgery London Limited (Registered number: 08149569)

Balance Sheet
31 July 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 16,952 20,695
Investments 6 64,726 43,898
81,678 64,593

CURRENT ASSETS
Debtors 7 108,903 100,056
Cash at bank 104,349 30,748
213,252 130,804
CREDITORS
Amounts falling due within one
year

8

48,747

36,690
NET CURRENT ASSETS 164,505 94,114
TOTAL ASSETS LESS CURRENT
LIABILITIES

246,183

158,707

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 246,083 158,607
SHAREHOLDERS' FUNDS 246,183 158,707

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

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

Bowel Surgery London Limited (Registered number: 08149569)

Balance Sheet - continued
31 July 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 13 March 2024 and were signed on its behalf by:





Dr J M Wilson - Director


Bowel Surgery London Limited (Registered number: 08149569)

Notes to the Financial Statements
for the Year Ended 31 July 2023

1. STATUTORY INFORMATION

Bowel Surgery London Limited is a private company, limited by shares , registered in Not specified/Other. 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 as modified by the revaluation of certain assets.

Turnover
Turnover represents trading income accrued during the period shown by these financial statements.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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
Motor vehicles - 25% Reducing Balance
Computer equipment - 3 Year Straight Line

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.


Bowel Surgery London Limited (Registered number: 08149569)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

2. ACCOUNTING POLICIES - continued
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 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2022
and 31 July 2023 22,000
AMORTISATION
At 1 August 2022
and 31 July 2023 22,000
NET BOOK VALUE
At 31 July 2023 -
At 31 July 2022 -

Bowel Surgery London Limited (Registered number: 08149569)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

5. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 August 2022
and 31 July 2023 23,058 22,000 1,418 46,476
DEPRECIATION
At 1 August 2022 18,891 6,105 785 25,781
Charge for year 1,042 2,384 317 3,743
At 31 July 2023 19,933 8,489 1,102 29,524
NET BOOK VALUE
At 31 July 2023 3,125 13,511 316 16,952
At 31 July 2022 4,167 15,895 633 20,695

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 August 2022 66,514
Additions (1,788 )
At 31 July 2023 64,726
NET BOOK VALUE
At 31 July 2023 64,726
At 31 July 2022 66,514

Bowel Surgery London Limited (Registered number: 08149569)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

6. FIXED ASSET INVESTMENTS - continued

Cost or valuation at 31 July 2023 is represented by:

Other
investments
£   
Valuation in 2020 5,327
Valuation in 2021 (7,129 )
Valuation in 2022 45,700
Valuation in 2023 20,828
64,726

7. DEBTORS
2023 2022
£    £   
Amounts falling due within one year:
Trade debtors 27,721 28,662
Other debtors 9,007 410
36,728 29,072

Amounts falling due after more than one year:
Amounts owed by joint ventures 21,973 27,739
Amounts owed by associates 50,202 43,245
72,175 70,984

Aggregate amounts 108,903 100,056

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors - 1
Taxation and social security 46,277 33,917
Other creditors 2,470 2,772
48,747 36,690