EOSURGICAL LIMITED
Registered number: SC415155 (Scotland)
Unaudited financial statements
For the year ended 31 January 2024
EOSURGICAL LIMITED
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024
| Page |
| |
Company Information | 1 |
| |
Balance Sheet | 2-3 |
| |
Notes to the Financial Statements | 4-6 |
EOSURGICAL LIMITED
COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2024
Directors | Paul Martin Brennan (resigned 4 July 2023) |
| Mark Hughes (resigned 4 July 2023) |
| Roland Partridge (resigned 4 July 2023) |
| Nicholas Hull (appointed 4 July 2023) |
| |
Registered number | SC415155 (Scotland) |
| |
Registered office | 272 Bath Street |
| Glasgow |
| G2 4JR |
| Scotland |
EOSURGICAL LIMITED
BALANCE SHEET
AS AT 31 JANUARY 2024
| | 2024 | 2023 |
| Notes | £ | £ |
Fixed assets | | | |
Intangible assets | 4 | - | 31 |
Tangible assets | 5 | | 1,057 |
| | | |
| | - | 1,088 |
Current assets | | | |
Inventories | | - | 15,000 |
Debtors | 6 | 78,572 | 27,506 |
Cash at bank and in hand | | - | 27,167 |
| | | |
| | 78,572 | 69,673 |
Creditors: amounts falling due within one year | 7 | - | (13,424) |
| | | |
Net current assets | | 78,572 | 56,249 |
| | | |
Total assets less current liabilities | | 78,572 | 57,337 |
| | | |
Provisions for liabilities | | | |
Deferred tax | | - | (313) |
| | | |
Net assets | | 78,572 | 57,024 |
| | | |
Capital and reserves | | | |
Call up share capital | | 781 | 781 |
Profit and loss account | | 77,791 | 56,243 |
| | | |
Shareholders’ funds | | 78,572 | 57,024 |
The company is entitled to exemption from audit under section 479A of the Companies Act 2006 relating to subsidiary companies for the year ended 31 January 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 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. |
EOSURGICAL LIMITED
BALANCE SHEET
AS AT 31 JANUARY 2024
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 27th July 2024 and were signed on its behalf by:
Nicholas Hull-Director
EOSURGICAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024
1. Statutory Information
eosurgical Limited is a private company, limited by shares, registered in Scotland, registration number SC415155. The registered office is 272 Bath Street, Glasgow, G2 4JR, Scotland.
The shares of the company were acquired by Limbs & Things Limited on 4,h July 2023, following which the trade and assets of the company were hived-up to the parent company, and trading with the company has now ceased.
2. Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3. Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4. Intangible fixed assets
| Other |
Cost | £ |
At 1 February 2023 | 31 |
Transfer to parent company post-acquisition | (31) |
| |
At 31 January 2024 | - |
| |
Amortisation | |
At 1 February 2023 | - |
| |
At 31 January 2024 | - |
| |
Net book value | |
At 31 January 2024 | - |
| |
At 31 January 2023 | 31 |
EOSURGICAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024
5. Tangible fixed assets
| Office | Fixtures & | Computer | |
| equipment | fittings | equipment | Total |
Cost or valuation | £ | £ | £ | £ |
| | | | |
At 1 February 2023 | - | 966 | 20,492 | 21,458 |
Additions | 1,139 | - | 5,587 | 6,726 |
Disposals | - | (966) | (17,966) | (18,932) |
Transfer to parent company post-acquisition | (1,139) | - | (8,113) | (9,252) |
| | | | |
At 31 January 2024 | - | - | - | - |
| | | | |
Depreciation | | | | |
| | | | |
At 1 February 2023 | - | 941 | 19,460 | 20,401 |
Charge for the year | 89 | 25 | 869 | 983 |
Disposals | - | (966) | (17,966) | (18,932) |
Transfer to parent company post-acquisition | (89) | - | (2,363) | (2,452) |
| | | | |
At 31 January 2024 | - | - | - | - |
| | | | |
Net book value | | | | |
At 31 January 2024 | - | - | - | - |
| | | | |
At 31 January 2023 | - | 25 | 1,032 | 1,057 |
6. Debtors
| 2024 | 2023 |
| £ | £ |
Trade debtors | - | 20,352 |
Amounts owed by group undertakings | 78,572 | - |
Other debtors | | 7,154 |
| | |
| 78,572 | 27,506 |
EOSURGICAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024
7. Creditors: amounts falling due within one year
| 2024 | 2023 |
| £ | £ |
| | |
Trade creditors | - | 1,632 |
VAT | - | 2,349 |
Taxes and social security | - | (73) |
Other creditors | - | 8,387 |
Loans from directors | - | 1,129 |
| | |
| - | 13,424 |
8. Average number of employees
During the year the average number of employees was 3 (2023 - 5).
9. Related party disclosures
The immediate and ultimate parent company is Limbs & Things Limited.
Limbs & Things Limited is the smallest and largest group for which consolidated financial statements are prepared. The registered office of Limbs & Things Limited is Sussex Street, St Philips, Bristol BS2 ORA and accounts are freely available from Companies House.
No one person is deemed to have control of the company.
The company is exempt from disclosing other related party transactions as they are with other companies that are wholly owned within the Limbs & Things Limited group.true
V.1.0
FINTAGS
Other manufacturing not elsewhere classified
false
1 February 2022
27 July 2024
27 July 2024
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
iso4217:GBP
xbrli:pure
xbrli:shares
iso4217:GBP
xbrli:shares
SC415155
2023-02-01
2024-01-31
SC415155
bus:PrivateLimitedCompanyLtd
2023-02-01
2024-01-31
SC415155
bus:Director1
2023-02-01
2024-01-31
SC415155
bus:Director2
2023-02-01
2024-01-31
SC415155
bus:Director3
2023-02-01
2024-01-31
SC415155
bus:Director4
2023-02-01
2024-01-31
SC415155
bus:RegisteredOffice
2023-02-01
2024-01-31
SC415155
2024-01-31
SC415155
bus:CalendarYear
2023-02-01
2024-01-31
SC415155
curr:PoundSterling
2023-02-01
2024-01-31
SC415155
bus:AuditExempt-NoAccountantsReport
2023-02-01
2024-01-31
SC415155
bus:FullAccounts
2023-02-01
2024-01-31
SC415155
bus:Director1
2024-01-31
SC415155
bus:Director2
2024-01-31
SC415155
bus:Director3
2024-01-31
SC415155
bus:Director4
2024-01-31
SC415155
2023-01-31
SC415155
core:ShareCapital
2024-01-31
SC415155
core:ShareCapital
2023-01-31
SC415155
core:RetainedEarningsAccumulatedLosses
2024-01-31
SC415155
core:RetainedEarningsAccumulatedLosses
2023-01-31
SC415155
core:CurrentFinancialInstruments
2024-01-31
SC415155
core:CurrentFinancialInstruments
2023-01-31
SC415155
core:CurrentFinancialInstruments
core:WithinOneYear
2023-01-31
SC415155
core:OtherResidualIntangibleAssets
2023-01-31
SC415155
core:OtherResidualIntangibleAssets
2023-02-01
2024-01-31
SC415155
core:FurnitureFittings
2023-01-31
SC415155
core:ComputerEquipment
2023-01-31
SC415155
core:OfficeEquipment
2023-02-01
2024-01-31
SC415155
core:ComputerEquipment
2023-02-01
2024-01-31
SC415155
core:FurnitureFittings
2023-02-01
2024-01-31
SC415155
2022-02-01
2023-01-31
SC415155
bus:SmallEntities
2023-02-01
2024-01-31