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Registered number: 09089810
Specialist Surgical Services (UK) Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2024
Goldwyns London LLP
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 09089810
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 5,855 7,515
Tangible Assets 5 3,235 2,168
Investments 6 858,525 492,876
867,615 502,559
CURRENT ASSETS
Debtors 7 100,372 15,401
Cash at bank and in hand 102,361 89,462
202,733 104,863
Creditors: Amounts Falling Due Within One Year 8 (97,349 ) (51,490 )
NET CURRENT ASSETS (LIABILITIES) 105,384 53,373
TOTAL ASSETS LESS CURRENT LIABILITIES 972,999 555,932
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (809 ) (445 )
NET ASSETS 972,190 555,487
CAPITAL AND RESERVES
Called up share capital 10 110 110
Income Statement 972,080 555,377
SHAREHOLDERS' FUNDS 972,190 555,487
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For the year ending 30 June 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 Income Statement.
On behalf of the board
Mr J G Malal
Director
26/11/2024
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Specialist Surgical Services (UK) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09089810 . The registered office is C/O Goldwyns London LLP, No.1 Royal Exchange, London, EC3V 3DG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in UK sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.

The principle accounting policies adopted are set below.
2.2. Going Concern Disclosure
The directors have considered the prospect of the business for the next twelve months and beyond and have arrived at a reasonable expectation the company will  continue to meet its obligations as they fall due. The directors have also pledged their financial support to assist with this if required. On this basis, the directors will continue to adopt the going concern basis of accounting in preparing the financial statements. 
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business, is being amortised evenly over its estimated useful life of 10 years.
2.5. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets including webiste development is being amortised evenly over its estimated useful life of 10 years.
2.6. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant & Machinery 20% Straight Line
Computer Equipment 33% Straight Line
Tangible assets are initially recorded at cost and subsequently stated at cost less accumulated depreciation and impairment losses.
2.7. 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 debtors, creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
2.8. 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 statement of financial position date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
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2.9. Pensions
The company contributes directly to the director's personal pension plans. These amounts are recognised in the income statement as and when they are paid into the director's pension scheme.
2.10. Investments
Investments in listed and unlisted company shares whos market value can be reliably determined are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of income and retained earnings for the period. For unlisted investments where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
2.11. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2.12. Critical Accounting Judgements And Key Sources of Estimation Uncertainty
In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.

The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised.

The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:

Accrued Expenditure

The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers.These provisions are estimated based upon the expected values of the invoices which are issued and service received following the period end.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 2 2
2 2
4. Intangible Assets
Goodwill Website development Total
£ £ £
Cost
As at 1 July 2023 10,600 5,994 16,594
As at 30 June 2024 10,600 5,994 16,594
Amortisation
As at 1 July 2023 8,480 599 9,079
Provided during the period 1,060 600 1,660
As at 30 June 2024 9,540 1,199 10,739
Net Book Value
As at 30 June 2024 1,060 4,795 5,855
As at 1 July 2023 2,120 5,395 7,515
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5. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 July 2023 23,146 7,276 30,422
Additions - 3,198 3,198
As at 30 June 2024 23,146 10,474 33,620
Depreciation
As at 1 July 2023 22,363 5,891 28,254
Provided during the period 287 1,844 2,131
As at 30 June 2024 22,650 7,735 30,385
Net Book Value
As at 30 June 2024 496 2,739 3,235
As at 1 July 2023 783 1,385 2,168
6. Investments
Listed
£
Cost
As at 1 July 2023 492,876
Additions 121,207
Revaluations 244,442
As at 30 June 2024 858,525
Provision
As at 1 July 2023 -
As at 30 June 2024 -
Net Book Value
As at 30 June 2024 858,525
As at 1 July 2023 492,876
7. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 10,833 11,647
Other Debtors 89,539 3,754
100,372 15,401
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8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 87,013 45,334
Other Creditors 1,554 1,425
Accruals and deferred income 3,000 -
Directors' loan accounts 5,782 4,731
97,349 51,490
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 809 445
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 110 110
The nominal value of each share is £1 and there are 70 Ordinary A shares, 30 Ordinary B shares and 10 Ordinary C shares in issue.
11. Dividends
2024 2023
£ £
On equity shares:
Interim dividend paid 91,000 105,000
12. Related Party Transactions
The Director's loan account balance of Mr J G Malal of £5,782 as at the year end, is a current liability, interest free and repayable on demand.
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