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Company Registration No. 08352670 (England and Wales)
MA Surgeries Limited Unaudited accounts for the year ended 31 January 2024
MA Surgeries Limited Unaudited accounts Contents
Page
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MA Surgeries Limited Statement of financial position as at 31 January 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
20,798 
7,882 
Current assets
Inventories
6,400 
4,500 
Debtors
205,038 
184,016 
Cash at bank and in hand
389,162 
424,865 
600,600 
613,381 
Creditors: amounts falling due within one year
(65,328)
(81,663)
Net current assets
535,272 
531,718 
Total assets less current liabilities
556,070 
539,600 
Provisions for liabilities
Deferred tax
(3,951)
(1,498)
Net assets
552,119 
538,102 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
552,019 
538,002 
Shareholders' funds
552,119 
538,102 
For the year ending 31 January 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 October 2024 and were signed on its behalf by
Dr M Alizadeh Director Company Registration No. 08352670
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MA Surgeries Limited Notes to the Accounts for the year ended 31 January 2024
1
Statutory information
MA Surgeries Limited is a private company, limited by shares, registered in England and Wales, registration number 08352670. The registered office is 16 NORTH STREET, WILTON, WILTSHIRE, SP2 0HE.
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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 February 2023
470,000 
At 31 January 2024
470,000 
Amortisation
At 1 February 2023
470,000 
At 31 January 2024
470,000 
Net book value
At 31 January 2024
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MA Surgeries Limited Notes to the Accounts for the year ended 31 January 2024
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 February 2023
32,555 
Additions
18,116 
At 31 January 2024
50,671 
Depreciation
At 1 February 2023
24,673 
Charge for the year
5,200 
At 31 January 2024
29,873 
Net book value
At 31 January 2024
20,798 
At 31 January 2023
7,882 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
16,845 
33,278 
Other debtors
188,193 
150,738 
205,038 
184,016 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
2,302 
10,489 
Taxes and social security
62,520 
67,860 
Loans from directors
506 
3,314 
65,328 
81,663 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Transactions with related parties
During the year , the company made a loan of £55,000 to director which has since been repaid. The total of loans outstanding as at accounts date is £136,000
10
Average number of employees
During the year the average number of employees was 4 (2023: 4).
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