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REGISTERED NUMBER: 12235833 (England and Wales)









A M STEWART ANAESTHESIA LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 NOVEMBER 2023 TO 5 APRIL 2025






A M STEWART ANAESTHESIA LIMITED (REGISTERED NUMBER: 12235833)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 NOVEMBER 2023 TO 5 APRIL 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


A M STEWART ANAESTHESIA LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1 NOVEMBER 2023 TO 5 APRIL 2025







DIRECTORS: Dr A M Stewart
Mrs V E Stewart





REGISTERED OFFICE: 72 Teg Down Meads
Winchester
Hampshire
SO22 5ND





REGISTERED NUMBER: 12235833 (England and Wales)





ACCOUNTANTS: Morris Crocker
Chartered Accountants
Station House
North Street
Havant
Hampshire
PO9 1QU

A M STEWART ANAESTHESIA LIMITED (REGISTERED NUMBER: 12235833)

BALANCE SHEET
5 APRIL 2025

2025 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,224 7,711

CURRENT ASSETS
Debtors 5 6,544 5,114
Cash at bank 88,539 70,117
95,083 75,231
CREDITORS
Amounts falling due within one year 6 26,260 37,163
NET CURRENT ASSETS 68,823 38,068
TOTAL ASSETS LESS CURRENT
LIABILITIES

70,047

45,779

PROVISIONS FOR LIABILITIES 233 1,670
NET ASSETS 69,814 44,109

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings 69,810 44,105
SHAREHOLDERS' FUNDS 69,814 44,109

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 5 April 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 5 April 2025 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 20 August 2025 and were signed on its behalf by:




Dr A M Stewart - Director


A M STEWART ANAESTHESIA LIMITED (REGISTERED NUMBER: 12235833)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 NOVEMBER 2023 TO 5 APRIL 2025

1. STATUTORY INFORMATION

A M Stewart Anaesthesia 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 20% on cost
Motor vehicles - 25% on cost
Computer equipment - 33% on cost

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 accounts receivable and payable, loans from banks and other third parties and loans to related parties and investments in non-puttable ordinary shares.

Trade and other debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment

Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, deposits with banks and other short-term highly liquid investments and bank overdrafts. In the balance sheet, bank overdrafts are shown within borrowings or current liabilities.

Trade and other creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method

Taxation
Taxation for the period 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.


A M STEWART ANAESTHESIA LIMITED (REGISTERED NUMBER: 12235833)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 NOVEMBER 2023 TO 5 APRIL 2025

2. ACCOUNTING POLICIES - continued
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 period 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 period was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 November 2023 2,631 - 28,309 1,563 32,503
Additions - 492 - 1,685 2,177
At 5 April 2025 2,631 492 28,309 3,248 34,680
DEPRECIATION
At 1 November 2023 2,012 - 21,232 1,548 24,792
Charge for period 547 232 7,077 808 8,664
At 5 April 2025 2,559 232 28,309 2,356 33,456
NET BOOK VALUE
At 5 April 2025 72 260 - 892 1,224
At 31 October 2023 619 - 7,077 15 7,711

A M STEWART ANAESTHESIA LIMITED (REGISTERED NUMBER: 12235833)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 NOVEMBER 2023 TO 5 APRIL 2025

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 November 2023
and 5 April 2025 28,309
DEPRECIATION
At 1 November 2023 21,232
Charge for period 7,077
At 5 April 2025 28,309
NET BOOK VALUE
At 5 April 2025 -
At 31 October 2023 7,077

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2023
£    £   
Trade debtors 5,839 4,063
Other debtors 705 1,051
6,544 5,114

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2023
£    £   
Hire purchase contracts - 18,705
Taxation and social security 24,478 15,871
Other creditors 1,782 2,587
26,260 37,163

7. SECURED DEBTS

The following secured debts are included within creditors:

2025 2023
£    £   
Hire purchase contracts - 18,705