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Registered number: 10652816
Oncoplastic Breast Surgery Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10652816
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,090 1,465
4,090 1,465
CURRENT ASSETS
Debtors 5 9,517 13,447
Cash at bank and in hand 207,309 251,237
216,826 264,684
Creditors: Amounts Falling Due Within One Year 6 (39,751 ) (85,570 )
NET CURRENT ASSETS (LIABILITIES) 177,075 179,114
TOTAL ASSETS LESS CURRENT LIABILITIES 181,165 180,579
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (777 ) (278 )
NET ASSETS 180,388 180,301
CAPITAL AND RESERVES
Called up share capital 9 150 150
Profit and Loss Account 180,238 180,151
SHAREHOLDERS' FUNDS 180,388 180,301
Page 1
Page 2
For the year ending 31 March 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
Mr A Goyal
Director
19/11/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Oncoplastic Breast Surgery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10652816 . The registered office is 255 Derby Road, Long Eaton, Nottingham, NG10 4BS.
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 from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:
Fixtures & Fittings 15% on cost
Computer Equipment 25% on cost
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 year 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.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2023 5,546 - 5,546
Additions - 4,019 4,019
As at 31 March 2024 5,546 4,019 9,565
Depreciation
As at 1 April 2023 4,081 - 4,081
Provided during the period 833 561 1,394
As at 31 March 2024 4,914 561 5,475
Net Book Value
As at 31 March 2024 632 3,458 4,090
As at 1 April 2023 1,465 - 1,465
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5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 4,781 8,256
Prepayments and accrued income 4,736 5,191
9,517 13,447
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 33,822 23,584
Other creditor - 40,000
Accruals and deferred income 1,992 1,896
Directors' loan accounts 3,937 20,090
39,751 85,570
7. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 777 278
8. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 April 2023 278 278
Deferred taxation 499 499
Balance at 31 March 2024 777 777
Provision is made for the potential charge to tax that would arise should the company dispose of its fixed assets at the stated net book value to the extent that this is in excess of the tax written down value.
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 150 150
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