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REGISTERED NUMBER: 08924216 (England and Wales)










FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2024

FOR

DR H YOUSSEF SURGICAL SERVICES LTD

DR H YOUSSEF SURGICAL SERVICES LTD (REGISTERED NUMBER: 08924216)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2024










Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


DR H YOUSSEF SURGICAL SERVICES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH APRIL 2024







DIRECTORS: Dr H Youssef
Mrs S Youssef
Mr D Youssef



REGISTERED OFFICE: c/o Michael Heaven & Associates Limited
47 Calthorpe Road
Edgbaston
BIRMINGHAM
West Midlands
B15 1TH



REGISTERED NUMBER: 08924216 (England and Wales)



ACCOUNTANTS: Michael Heaven & Associates Limited
Chartered Certified Accountants
47 Calthorpe Road
Edgbaston
BIRMINGHAM
B15 1TH



BANKERS: Lloyds Bank PLC
9-11 Poplar Road
Solihull
West Midlands
B91 3AN

DR H YOUSSEF SURGICAL SERVICES LTD (REGISTERED NUMBER: 08924216)

ABRIDGED BALANCE SHEET
30TH APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 62,944 53,169
Investments 5 56,836 32,031
119,780 85,200

CURRENT ASSETS
Debtors 13,150 36,726
Cash at bank 218,258 246,621
231,408 283,347
CREDITORS: AMOUNTS FALLING
DUE WITHIN ONE YEAR

29,290

28,209
NET CURRENT ASSETS 202,118 255,138
TOTAL ASSETS LESS CURRENT
LIABILITIES

321,898

340,338

PROVISIONS FOR LIABILITIES 6 10,477 14,627
NET ASSETS 311,421 325,711

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 311,321 325,611
SHAREHOLDERS' FUNDS 311,421 325,711

DR H YOUSSEF SURGICAL SERVICES LTD (REGISTERED NUMBER: 08924216)

ABRIDGED BALANCE SHEET - continued
30TH APRIL 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30th April 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 16th October 2024 and were signed on its behalf by:





Dr H Youssef - Director


DR H YOUSSEF SURGICAL SERVICES LTD (REGISTERED NUMBER: 08924216)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2024


1. STATUTORY INFORMATION

Dr H Youssef Surgical Services 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 represents the value of medical services provided to the extent that there is a right to consideration and is recorded at the value of the consideration due.

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 - 20% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on cost

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable and loans from related parties.

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.


DR H YOUSSEF SURGICAL SERVICES LTD (REGISTERED NUMBER: 08924216)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2024


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.

Pension costs and other post-retirement benefits
The directors' operate a defined contribution pension scheme. Contributions payable to the directors' pension scheme are charged to the profit and loss account in the period to which they relate.

Debtors
Short term debtors are measured at transaction price, less any impairment.

Creditors
Short term trade creditors are measured at the transaction price.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - NIL ) .

DR H YOUSSEF SURGICAL SERVICES LTD (REGISTERED NUMBER: 08924216)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2024


4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1st May 2023 78,335
Additions 32,195
At 30th April 2024 110,530
DEPRECIATION
At 1st May 2023 25,166
Charge for year 22,420
At 30th April 2024 47,586
NET BOOK VALUE
At 30th April 2024 62,944
At 30th April 2023 53,169

5. FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:
Totals
£   
COST OR VALUATION
At 1st May 2023 32,031
Additions 55,770
Disposals (32,031 )
Revaluations 1,066
At 30th April 2024 56,836
NET BOOK VALUE
At 30th April 2024 56,836
At 30th April 2023 32,031

DR H YOUSSEF SURGICAL SERVICES LTD (REGISTERED NUMBER: 08924216)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2024


5. FIXED ASSET INVESTMENTS - continued

Cost or valuation at 30th April 2024 is represented by:
Totals
£   
Valuation in 2022 (967 )
Valuation in 2023 2,998
Valuation in 2024 1,066
Cost 53,739
56,836

Fixed asset investments are initially recognised at cost. At subsequent balance sheet dates they are recognised at market value.

6. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 10,477 14,627

Deferred
tax
£   
Balance at 1st May 2023 14,627
Movement during the year (4,150 )
Balance at 30th April 2024 10,477

Provisions are recognised when the company has a legal or constructive obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle the obligation and the amount of the obligation can be reliably estimated.

Provisions are recognised at the best estimate of the amount required to settle the obligation at the reporting date.

DR H YOUSSEF SURGICAL SERVICES LTD (REGISTERED NUMBER: 08924216)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2024


7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
40 Ordinary A £1 40 40
40 Ordinary B £1 40 40
10 Ordinary C £1 10 10
10 Ordinary D £1 10 10
100 100