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Registered number: 07329821
Surgery Pro Health Ltd
Financial Statements
For the Period 1 November 2022 to 30 April 2024
C K R
Chartered Certified Accountants
C K R House
70 East Hill
Dartford
Kent
DA1 1RZ
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of Surgery Pro Health Ltd for the period 1 November 2022 to 30 April 2024
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Surgery Pro Health Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Surgery Pro Health Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Surgery Pro Health Ltd and state those matters that we have agreed to state to the directors of Surgery Pro Health Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Surgery Pro Health Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that Surgery Pro Health Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Surgery Pro Health Ltd . You consider that Surgery Pro Health Ltd is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of Surgery Pro Health Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
4 October 2024
C K R
Chartered Certified Accountants
C K R House
70 East Hill
Dartford
Kent
DA1 1RZ
Page 1
Page 2
Balance Sheet
Registered number: 07329821
30 April 2024 31 October 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,785 3,539
Investments 5 53,757 13,500
60,542 17,039
CURRENT ASSETS
Cash at bank and in hand 283,079 165,134
283,079 165,134
Creditors: Amounts Falling Due Within One Year 7 (63,455 ) (35,790 )
NET CURRENT ASSETS (LIABILITIES) 219,624 129,344
TOTAL ASSETS LESS CURRENT LIABILITIES 280,166 146,383
Creditors: Amounts Falling Due After More Than One Year 8 (12,689 ) (27,524 )
NET ASSETS 267,477 118,859
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 267,377 118,759
SHAREHOLDERS' FUNDS 267,477 118,859
Page 2
Page 3
For the period ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Dr J P Adamek
Director
4 October 2024
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Surgery Pro Health Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07329821 . The registered office is CKR House, 70 East Hill, Dartford, Kent, DA1 1RZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned  the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25 % Reducing balance basis
Fixtures & Fittings 25 % Reducing balance basis
Computer Equipment 25 % Reducing balance basis
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL (2022: NIL)
- -
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2022 - 1,475 3,615 5,090
Additions 2,254 596 3,157 6,007
As at 30 April 2024 2,254 2,071 6,772 11,097
Depreciation
As at 1 November 2022 - 646 905 1,551
Provided during the period 717 460 1,584 2,761
As at 30 April 2024 717 1,106 2,489 4,312
Net Book Value
As at 30 April 2024 1,537 965 4,283 6,785
As at 1 November 2022 - 829 2,710 3,539
5. Investments
Unlisted
£
Cost
As at 1 November 2022 13,500
Additions 40,257
As at 30 April 2024 53,757
Provision
As at 1 November 2022 -
As at 30 April 2024 -
Net Book Value
As at 30 April 2024 53,757
As at 1 November 2022 13,500
6. Debtors
30 April 2024 31 October 2022
£ £
Due within one year
7. Creditors: Amounts Falling Due Within One Year
30 April 2024 31 October 2022
£ £
Bank loans and overdrafts 9,654 10,178
Corporation tax 44,660 24,432
Accruals and deferred income 960 960
Directors' loan accounts 8,181 220
63,455 35,790
Page 5
Page 6
8. Creditors: Amounts Falling Due After More Than One Year
30 April 2024 31 October 2022
£ £
Bank loans 12,689 27,524
9. Share Capital
30 April 2024 31 October 2022
£ £
Allotted, Called up and fully paid 100 100
10. Pension Commitments
The company operates a defined contribution pension scheme for the directors The assets of the scheme are held separately from those of the company in an independently administered fund.
11. Directors Advances, Credits and Guarantees
Dividends paid to directors
12. Dividends
30 April 2024 31 October 2022
£ £
On equity shares:
Interim dividend paid 1,429 -
Final dividend paid - 68,500
1,429 68,500
Page 6