2023-05-012024-04-302024-04-30false08438581TOAD HALL SURGERIES LTD2025-01-3186230falseiso4217:GBPxbrli:pure084385812023-05-01084385812024-04-30084385812023-05-012024-04-30084385812022-05-01084385812023-04-30084385812022-05-012023-04-3008438581bus:SmallEntities2023-05-012024-04-3008438581bus:AuditExempt-NoAccountantsReport2023-05-012024-04-3008438581bus:FullAccounts2023-05-012024-04-3008438581bus:PrivateLimitedCompanyLtd2023-05-012024-04-3008438581core:WithinOneYear2024-04-3008438581core:AfterOneYear2024-04-3008438581core:WithinOneYear2023-04-3008438581core:AfterOneYear2023-04-3008438581core:ShareCapital2024-04-3008438581core:SharePremium2024-04-3008438581core:RevaluationReserve2024-04-3008438581core:OtherReservesSubtotal2024-04-3008438581core:RetainedEarningsAccumulatedLosses2024-04-3008438581core:ShareCapital2023-04-3008438581core:SharePremium2023-04-3008438581core:RevaluationReserve2023-04-3008438581core:OtherReservesSubtotal2023-04-3008438581core:RetainedEarningsAccumulatedLosses2023-04-3008438581core:LandBuildings2024-04-3008438581core:PlantMachinery2024-04-3008438581core:Vehicles2024-04-3008438581core:FurnitureFittings2024-04-3008438581core:OfficeEquipment2024-04-3008438581core:NetGoodwill2024-04-3008438581core:IntangibleAssetsOtherThanGoodwill2024-04-3008438581core:ListedExchangeTraded2024-04-3008438581core:UnlistedNon-exchangeTraded2024-04-3008438581core:LandBuildings2023-04-3008438581core:PlantMachinery2023-04-3008438581core:Vehicles2023-04-3008438581core:FurnitureFittings2023-04-3008438581core:OfficeEquipment2023-04-3008438581core:NetGoodwill2023-04-3008438581core:IntangibleAssetsOtherThanGoodwill2023-04-3008438581core:ListedExchangeTraded2023-04-3008438581core:UnlistedNon-exchangeTraded2023-04-3008438581core:LandBuildings2023-05-012024-04-3008438581core:PlantMachinery2023-05-012024-04-3008438581core:Vehicles2023-05-012024-04-3008438581core:FurnitureFittings2023-05-012024-04-3008438581core:OfficeEquipment2023-05-012024-04-3008438581core:NetGoodwill2023-05-012024-04-3008438581core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3008438581core:ListedExchangeTraded2023-05-012024-04-3008438581core:UnlistedNon-exchangeTraded2023-05-012024-04-3008438581core:MoreThanFiveYears2023-05-012024-04-3008438581core:Non-currentFinancialInstruments2024-04-3008438581core:Non-currentFinancialInstruments2023-04-3008438581dpl:CostSales2023-05-012024-04-3008438581dpl:DistributionCosts2023-05-012024-04-3008438581core:LandBuildings2023-05-012024-04-3008438581core:PlantMachinery2023-05-012024-04-3008438581core:Vehicles2023-05-012024-04-3008438581core:FurnitureFittings2023-05-012024-04-3008438581core:OfficeEquipment2023-05-012024-04-3008438581dpl:AdministrativeExpenses2023-05-012024-04-3008438581core:NetGoodwill2023-05-012024-04-3008438581core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3008438581dpl:GroupUndertakings2023-05-012024-04-3008438581dpl:ParticipatingInterests2023-05-012024-04-3008438581dpl:GroupUndertakingscore:ListedExchangeTraded2023-05-012024-04-3008438581core:ListedExchangeTraded2023-05-012024-04-3008438581dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-05-012024-04-3008438581core:UnlistedNon-exchangeTraded2023-05-012024-04-3008438581dpl:CostSales2022-05-012023-04-3008438581dpl:DistributionCosts2022-05-012023-04-3008438581core:LandBuildings2022-05-012023-04-3008438581core:PlantMachinery2022-05-012023-04-3008438581core:Vehicles2022-05-012023-04-3008438581core:FurnitureFittings2022-05-012023-04-3008438581core:OfficeEquipment2022-05-012023-04-3008438581dpl:AdministrativeExpenses2022-05-012023-04-3008438581core:NetGoodwill2022-05-012023-04-3008438581core:IntangibleAssetsOtherThanGoodwill2022-05-012023-04-3008438581dpl:GroupUndertakings2022-05-012023-04-3008438581dpl:ParticipatingInterests2022-05-012023-04-3008438581dpl:GroupUndertakingscore:ListedExchangeTraded2022-05-012023-04-3008438581core:ListedExchangeTraded2022-05-012023-04-3008438581dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-05-012023-04-3008438581core:UnlistedNon-exchangeTraded2022-05-012023-04-3008438581core:NetGoodwill2024-04-3008438581core:IntangibleAssetsOtherThanGoodwill2024-04-3008438581core:LandBuildings2024-04-3008438581core:PlantMachinery2024-04-3008438581core:Vehicles2024-04-3008438581core:FurnitureFittings2024-04-3008438581core:OfficeEquipment2024-04-3008438581core:AfterOneYear2024-04-3008438581core:WithinOneYear2024-04-3008438581core:ListedExchangeTraded2024-04-3008438581core:UnlistedNon-exchangeTraded2024-04-3008438581core:ShareCapital2024-04-3008438581core:SharePremium2024-04-3008438581core:RevaluationReserve2024-04-3008438581core:OtherReservesSubtotal2024-04-3008438581core:RetainedEarningsAccumulatedLosses2024-04-3008438581core:NetGoodwill2023-04-3008438581core:IntangibleAssetsOtherThanGoodwill2023-04-3008438581core:LandBuildings2023-04-3008438581core:PlantMachinery2023-04-3008438581core:Vehicles2023-04-3008438581core:FurnitureFittings2023-04-3008438581core:OfficeEquipment2023-04-3008438581core:AfterOneYear2023-04-3008438581core:WithinOneYear2023-04-3008438581core:ListedExchangeTraded2023-04-3008438581core:UnlistedNon-exchangeTraded2023-04-3008438581core:ShareCapital2023-04-3008438581core:SharePremium2023-04-3008438581core:RevaluationReserve2023-04-3008438581core:OtherReservesSubtotal2023-04-3008438581core:RetainedEarningsAccumulatedLosses2023-04-3008438581core:NetGoodwill2022-05-0108438581core:IntangibleAssetsOtherThanGoodwill2022-05-0108438581core:LandBuildings2022-05-0108438581core:PlantMachinery2022-05-0108438581core:Vehicles2022-05-0108438581core:FurnitureFittings2022-05-0108438581core:OfficeEquipment2022-05-0108438581core:AfterOneYear2022-05-0108438581core:WithinOneYear2022-05-0108438581core:ListedExchangeTraded2022-05-0108438581core:UnlistedNon-exchangeTraded2022-05-0108438581core:ShareCapital2022-05-0108438581core:SharePremium2022-05-0108438581core:RevaluationReserve2022-05-0108438581core:OtherReservesSubtotal2022-05-0108438581core:RetainedEarningsAccumulatedLosses2022-05-0108438581core:AfterOneYear2023-05-012024-04-3008438581core:WithinOneYear2023-05-012024-04-3008438581core:Non-currentFinancialInstrumentscore:CostValuation2023-05-012024-04-3008438581core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-012024-04-3008438581core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-012024-04-3008438581core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-012024-04-3008438581core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-012024-04-3008438581core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-012024-04-3008438581core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3008438581core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3008438581core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3008438581core:Non-currentFinancialInstrumentscore:CostValuation2024-04-3008438581core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-04-3008438581core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-04-3008438581core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-04-3008438581core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-04-3008438581core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-04-3008438581core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-04-3008438581core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-04-3008438581core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-04-3008438581core:Non-currentFinancialInstrumentscore:CostValuation2023-04-3008438581core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-3008438581core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-3008438581core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-3008438581core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-3008438581core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-3008438581core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-3008438581core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-3008438581core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-3008438581bus:Director12023-05-012024-04-3008438581core:FurnitureFittingsToolsEquipment2023-04-3008438581core:FurnitureFittingsToolsEquipment2024-04-3008438581core:FurnitureFittingsToolsEquipment2023-05-012024-04-30

TOAD HALL SURGERIES LTD

Registered Number
08438581
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

TOAD HALL SURGERIES LTD
Company Information
for the year from 1 May 2023 to 30 April 2024

Director

SUCHAK, Nasit

Registered Address

1 Upper Glen Road
St. Leonards-On-Sea
TN37 7AX

Registered Number

08438581 (England and Wales)
TOAD HALL SURGERIES LTD
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets36021,098
6021,098
Current assets
Stocks41,5001,500
Debtors55,1458,084
Cash at bank and on hand2,9251,781
9,57011,365
Creditors amounts falling due within one year6(40,079)(77,088)
Net current assets (liabilities)(30,509)(65,723)
Total assets less current liabilities(29,907)(64,625)
Provisions for liabilities7(114)(209)
Net assets(30,021)(64,834)
Capital and reserves
Called up share capital100100
Profit and loss account(30,121)(64,934)
Shareholders' funds(30,021)(64,834)
The financial statements were approved and authorised for issue by the Director on 31 January 2025, and are signed on its behalf by:
SUCHAK, Nasit
Director
Registered Company No. 08438581
TOAD HALL SURGERIES LTD
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Turnover policy
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.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are initially stated at cost and subsequently at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Land and buildings15
Fixtures and fittings15
Office Equipment5
Stocks and work in progress
Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Financial instruments
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Land & buildings

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 May 231,903132,389961135,253
At 30 April 241,903132,389961135,253
Depreciation and impairment
At 01 May 231,015132,179961134,155
Charge for year286210-496
At 30 April 241,301132,389961134,651
Net book value
At 30 April 24602--602
At 30 April 23888210-1,098
4.Stocks

2024

2023

££
Finished goods1,5001,500
Total1,5001,500
5.Debtors: amounts due within one year

2024

2023

££
Other debtors-1,415
Prepayments and accrued income5,1456,669
Total5,1458,084
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables7,76510,395
Other creditors29,16463,093
Accrued liabilities and deferred income3,1503,600
Total40,07977,088
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)114209
Total114209
8.Other commitments
The director of the company has taken out a personal bank loan in May 2015 to fund the company's purchase and for the company working capital requirement. This loan is secured on the leasehold premises from which the company trades. The total amount of financial commitments not included in the balance sheet is £124,123 (2023: £141,375)
9.Operating lease commitments
LEASING AGREEMENTS: Minimum lease payments under non-cancellable operating leases fall due as follows: Due within one year: £19,500 (2023: £19,500)
10.Related party transactions
Included in other creditors due within one year is the amount due to the director £29,164 (2023: £63,064).