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REGISTERED NUMBER: 08674239 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

John House Surgery Ltd

John House Surgery Ltd (Registered number: 08674239)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


John House Surgery Ltd

Company Information
for the Year Ended 31 March 2024







DIRECTORS: Dr C R John
Mrs S M A John





REGISTERED OFFICE: 62 Rosslyn Road
Bath
Somerset
BA1 3LH





REGISTERED NUMBER: 08674239 (England and Wales)





ACCOUNTANTS: Moore
Chartered Accountants
30 Gay Street
Bath
BA1 2PA

John House Surgery Ltd (Registered number: 08674239)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 12,664 10,544
Investments 5 210,410 143,700
Investment property 6 232,744 152,788
455,818 307,032

CURRENT ASSETS
Debtors 7 1,917 1,917
Cash at bank 7,139 36,393
9,056 38,310
CREDITORS
Amounts falling due within one year 8 25,599 15,496
NET CURRENT (LIABILITIES)/ASSETS (16,543 ) 22,814
TOTAL ASSETS LESS CURRENT
LIABILITIES

439,275

329,846

PROVISIONS FOR LIABILITIES 27,184 2,003
NET ASSETS 412,091 327,843

CAPITAL AND RESERVES
Called up share capital 9 2 2
Fair value reserve 10 74,334 -
Retained earnings 337,755 327,841
SHAREHOLDERS' FUNDS 412,091 327,843

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

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

John House Surgery Ltd (Registered number: 08674239)

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





Dr C R John - Director


John House Surgery Ltd (Registered number: 08674239)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

John House Surgery 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 as modified by the revaluation of certain assets.

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.
Fixtures and fittings - 25% on reducing balance
Equipment - 33% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

John House Surgery Ltd (Registered number: 08674239)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

2. ACCOUNTING POLICIES - continued

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 4 (2023 - 5 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings Equipment Totals
£    £    £   
COST
At 1 April 2023 12,949 25,130 38,079
Additions 3,552 4,816 8,368
Disposals - (7,768 ) (7,768 )
At 31 March 2024 16,501 22,178 38,679
DEPRECIATION
At 1 April 2023 9,991 17,544 27,535
Charge for year 1,490 3,765 5,255
Eliminated on disposal - (6,775 ) (6,775 )
At 31 March 2024 11,481 14,534 26,015
NET BOOK VALUE
At 31 March 2024 5,020 7,644 12,664
At 31 March 2023 2,958 7,586 10,544

John House Surgery Ltd (Registered number: 08674239)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 April 2023 143,700
Additions 24,810
Revaluations 41,900
At 31 March 2024 210,410
NET BOOK VALUE
At 31 March 2024 210,410
At 31 March 2023 143,700

Cost or valuation at 31 March 2024 is represented by:

Other
investments
£   
Valuation in 2024 41,900
Cost 168,510
210,410

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2023 152,788
Additions 22,744
Revaluations 57,212
At 31 March 2024 232,744
NET BOOK VALUE
At 31 March 2024 232,744
At 31 March 2023 152,788

John House Surgery Ltd (Registered number: 08674239)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

6. INVESTMENT PROPERTY - continued

Fair value at 31 March 2024 is represented by:
£   
Valuation in 2024 57,212
Cost 175,532
232,744

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Other debtors 1,917 1,917

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors 119 119
Taxation and social security 3,576 9,131
Other creditors 21,904 6,246
25,599 15,496

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
2 Ordinary £1 2 2

10. RESERVES
Fair
value
reserve
£   
Change in fair value 74,334

At 31 March 2024 74,334

11. RELATED PARTY TRANSACTIONS

Included in creditors is £19,748 (2023 - £5,145) owed jointly to the directors of the company. This amount is unsecured, interest free and there is no set date for repayment.

John House Surgery Ltd (Registered number: 08674239)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

12. ULTIMATE CONTROLLING PARTY

The company was under the control of Dr C John & Mrs S John throughout the current year. Dr & Mrs John are the company's directors and only shareholders.