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REGISTERED NUMBER: 07178870 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2024

for

Clarke Surgical Limited

Clarke Surgical Limited (Registered number: 07178870)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Report of the Accountants 6

Clarke Surgical Limited

Company Information
for the Year Ended 31 May 2024







DIRECTORS: Mr A D Clarke
Mrs D Clarke





REGISTERED OFFICE: Kingston House
27 Greenhill Close
Wimborne
Dorset
BH21 2RQ





REGISTERED NUMBER: 07178870 (England and Wales)





ACCOUNTANTS: D Hubbard Accountancy Limited
3 Clover House
Boston Road
Sleaford
Lincolnshire
NG34 7HD

Clarke Surgical Limited (Registered number: 07178870)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 17,654 18,538
Investments 6 865,952 597,052
883,606 615,590

CURRENT ASSETS
Debtors 7 50,487 9,629
Cash at bank 44,049 61,602
94,536 71,231
CREDITORS
Amounts falling due within one year 8 153,039 59,504
NET CURRENT (LIABILITIES)/ASSETS (58,503 ) 11,727
TOTAL ASSETS LESS CURRENT
LIABILITIES

825,103

627,317

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 825,003 627,217
SHAREHOLDERS' FUNDS 825,103 627,317

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

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

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 February 2025 and were signed on its behalf by:



Mr A D Clarke - Director


Clarke Surgical Limited (Registered number: 07178870)

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

1. STATUTORY INFORMATION

Clarke Surgical Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of two years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

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 balance sheet date.

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.

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 3 (2023 - 3 ) .

Clarke Surgical Limited (Registered number: 07178870)

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 June 2023
and 31 May 2024 110,000
AMORTISATION
At 1 June 2023
and 31 May 2024 110,000
NET BOOK VALUE
At 31 May 2024 -
At 31 May 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2023 43,855
Additions 5,000
At 31 May 2024 48,855
DEPRECIATION
At 1 June 2023 25,317
Charge for year 5,884
At 31 May 2024 31,201
NET BOOK VALUE
At 31 May 2024 17,654
At 31 May 2023 18,538

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 June 2023 597,052
Additions 165,000
Impairments 103,900
At 31 May 2024 865,952
NET BOOK VALUE
At 31 May 2024 865,952
At 31 May 2023 597,052

Clarke Surgical Limited (Registered number: 07178870)

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

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors 15,487 9,629
Other debtors 35,000 -
50,487 9,629

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade creditors 2,435 2,780
Tax 82,147 52,553
Social security and other taxes 838 606
Directors' current accounts 64,661 731
Accrued expenses 2,958 2,834
153,039 59,504

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.5.24 31.5.23
value: £    £   
100 Ordinary £1 100 100

10. RELATED PARTY DISCLOSURES

During the year, total dividends of £39,480 (2023 - £32,140) were paid to the directors .

During the period the Company paid £6,000 to Mr A Clarke and Mrs D Clarke for a licence fee to operate an office in their home.

11. ULTIMATE CONTROLLING PARTY

The controlling party is Mr A D Clarke.

Clarke Surgical Limited

Report of the Accountants to the Directors of
Clarke Surgical Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 May 2024 set out on pages two to five and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






D Hubbard Accountancy Limited
3 Clover House
Boston Road
Sleaford
Lincolnshire
NG34 7HD


17 February 2025