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REGISTERED NUMBER: 09729906 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2024

for

Zelhof Urology Ltd

Zelhof Urology Ltd (Registered number: 09729906)






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




Page

Balance Sheet 1

Notes to the Financial Statements 3


Zelhof Urology Ltd (Registered number: 09729906)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 23,063 27,992

CURRENT ASSETS
Debtors 5 10,493 -
Cash at bank 181,149 86,077
191,642 86,077
CREDITORS
Amounts falling due within one year 6 70,006 39,625
NET CURRENT ASSETS 121,636 46,452
TOTAL ASSETS LESS CURRENT
LIABILITIES

144,699

74,444

CREDITORS
Amounts falling due after more than
one year

7

(4,549

)

(12,347

)

PROVISIONS FOR LIABILITIES 8 (4,382 ) (5,381 )
NET ASSETS 135,768 56,716

CAPITAL AND RESERVES
Called up share capital 9 102 102
Retained earnings 135,666 56,614
SHAREHOLDERS' FUNDS 135,768 56,716

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

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

Zelhof Urology Ltd (Registered number: 09729906)

Balance Sheet - continued
31 August 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 November 2024 and were signed on its behalf by:





Dr B Zelhof - Director


Zelhof Urology Ltd (Registered number: 09729906)

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

1. STATUTORY INFORMATION

Zelhof Urology Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 09729906

Registered office: C/o Echo Tax, SPACES Manchester
Peter House
Oxford Street
Manchester
M1 5AN

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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Motor vehicles - 20% on reducing balance
Computer equipment - 20% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


Zelhof Urology Ltd (Registered number: 09729906)

Notes to the Financial Statements - continued
for the Year Ended 31 August 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 - 4 ) .

Zelhof Urology Ltd (Registered number: 09729906)

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

4. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 September 2023 49,170 14,955 64,125
Additions - 1,954 1,954
Disposals - (6,573 ) (6,573 )
At 31 August 2024 49,170 10,336 59,506
DEPRECIATION
At 1 September 2023 28,426 7,707 36,133
Charge for year 4,149 2,734 6,883
Eliminated on disposal - (6,573 ) (6,573 )
At 31 August 2024 32,575 3,868 36,443
NET BOOK VALUE
At 31 August 2024 16,595 6,468 23,063
At 31 August 2023 20,744 7,248 27,992

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 September 2023
and 31 August 2024 49,170
DEPRECIATION
At 1 September 2023 28,426
Charge for year 4,149
At 31 August 2024 32,575
NET BOOK VALUE
At 31 August 2024 16,595
At 31 August 2023 20,744

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade debtors 9,373 -
Amounts owed by associates 1,120 -
10,493 -

Zelhof Urology Ltd (Registered number: 09729906)

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

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Hire purchase contracts 7,798 7,798
Tax 51,441 28,646
Social security and other taxes 2,338 80
Wage control 3,728 -
Directors' current accounts 1,701 412
Accrued expenses 3,000 2,689
70,006 39,625

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.8.24 31.8.23
£    £   
Hire purchase contracts 4,549 12,347

8. PROVISIONS FOR LIABILITIES
31.8.24 31.8.23
£    £   
Deferred tax 4,382 5,381

Deferred
tax
£   
Balance at 1 September 2023 5,381
Utilised during year (999 )
Balance at 31 August 2024 4,382

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.24 31.8.23
value: £    £   
60 Ordinary A £1 60 60
40 Ordinary B £1 40 40
1 Ordinary C £1 1 1
1 Ordinary D £1 1 1
102 102

Zelhof Urology Ltd (Registered number: 09729906)

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

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2024 and 31 August 2023:

31.8.24 31.8.23
£    £   
Dr B Zelhof and Mrs Z Kanawati
Balance outstanding at start of year (412 ) (1,649 )
Amounts advanced 74,000 78,284
Amounts repaid (75,289 ) (77,047 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (1,701 ) (412 )

11. ULTIMATE CONTROLLING PARTY

The controlling party is Dr B Zelhof.