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Company No: 14795727 (England and Wales)

EAST DEVON SURGICAL LIMITED

Unaudited Financial Statements
For the financial year ended 30 April 2025
Pages for filing with the registrar

EAST DEVON SURGICAL LIMITED

Unaudited Financial Statements

For the financial year ended 30 April 2025

Contents

EAST DEVON SURGICAL LIMITED

BALANCE SHEET

As at 30 April 2025
EAST DEVON SURGICAL LIMITED

BALANCE SHEET (continued)

As at 30 April 2025
Note 30.04.2025 30.04.2024
£ £
Fixed assets
Tangible assets 3 6,747 7,245
6,747 7,245
Current assets
Debtors 4 9,378 7,011
Cash at bank and in hand 2,329 588
11,707 7,599
Creditors: amounts falling due within one year 5 ( 11,938) ( 7,550)
Net current (liabilities)/assets (231) 49
Total assets less current liabilities 6,516 7,294
Net assets 6,516 7,294
Capital and reserves
Called-up share capital 6 200 200
Profit and loss account 6,316 7,094
Total shareholders' funds 6,516 7,294

For the financial year ending 30 April 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of East Devon Surgical Limited (registered number: 14795727) were approved and authorised for issue by the Board of Directors on 04 July 2025. They were signed on its behalf by:

Dr Andrew James Rosewarne
Director
EAST DEVON SURGICAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 April 2025
EAST DEVON SURGICAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 April 2025
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

East Devon Surgical Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Centenary House Peninsula Park, Rydon Lane, Exeter, EX2 7XE, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Revenue from services are recognised in the period in which they are delivered.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a [straight-line, reducing balance] basis over its expected useful life, as follows:

Office equipment 5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

2. Employees

30.04.2025 30.04.2024
Number Number
Monthly average number of persons employed by the Company during the year, including directors 0 0

3. Tangible assets

Office equipment Total
£ £
Cost
At 01 May 2024 7,818 7,818
Additions 1,065 1,065
At 30 April 2025 8,883 8,883
Accumulated depreciation
At 01 May 2024 573 573
Charge for the financial year 1,563 1,563
At 30 April 2025 2,136 2,136
Net book value
At 30 April 2025 6,747 6,747
At 30 April 2024 7,245 7,245

4. Debtors

30.04.2025 30.04.2024
£ £
Trade debtors 9,378 7,011

5. Creditors: amounts falling due within one year

30.04.2025 30.04.2024
£ £
Trade creditors 2,203 2,038
Taxation and social security 1,789 2,047
Other creditors 7,946 3,465
11,938 7,550

6. Called-up share capital

30.04.2025 30.04.2024
£ £
Allotted, called-up and fully-paid
100 A ordinary shares of £ 1.00 each 100 100
100 B ordinary shares of £ 1.00 each 100 100
200 200