Dr H Youssef Surgical Services Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 08924216 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2025

FOR

DR H YOUSSEF SURGICAL SERVICES LTD

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr H Youssef

Mrs S Youssef

Mr D Youssef

REGISTERED OFFICE:

c/o Michael Heaven & Associates Limited

47 Calthorpe Road

Edgbaston

BIRMINGHAM

West Midlands

B15 1TH

REGISTERED NUMBER:

08924216 (England and Wales)

ACCOUNTANTS:

Michael Heaven & Associates Limited

Chartered Certified Accountants

47 Calthorpe Road

Edgbaston

BIRMINGHAM

B15 1TH

BANKERS:

Lloyds Bank PLC

9-11 Poplar Road

Solihull

West Midlands

B91 3AN

FIXED ASSETS

Tangible assets

4

47,445

62,944

Investments

5

92,162

56,836

139,607

119,780

CURRENT ASSETS

Debtors

52,661

13,150

Cash at bank

100,796

218,258

153,457

231,408

CREDITORS: AMOUNTS FALLING
DUE WITHIN ONE YEAR

33,388

29,290

NET CURRENT ASSETS

120,069

202,118

TOTAL ASSETS LESS CURRENT
LIABILITIES

259,676

321,898

PROVISIONS FOR LIABILITIES

6

7,327

10,477

NET ASSETS

252,349

311,421

CAPITAL AND RESERVES

Called up share capital

7

100

Retained earnings

252,249

311,321

SHAREHOLDERS' FUNDS

252,349

311,421

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30th April 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 11th September 2025 and were signed on its behalf by:

Dr H Youssef - Director

1.	STATUTORY INFORMATION

Dr H Youssef Surgical Services Ltd 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 as modified by the revaluation of certain assets.

Turnover

Turnover represents the value of medical services provided to the extent that there is a right to consideration and is recorded at the value of the consideration due.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% 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 and loans from related parties.

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 directors' operate a defined contribution pension scheme. Contributions payable to the directors' pension scheme are charged to the profit and loss account in the period to which they relate.

Debtors

Short term debtors are measured at transaction price, less any impairment.

Creditors

Short term trade creditors are measured at the transaction price.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 1 ).

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1st May 2024

110,530

Additions

1,942

At 30th April 2025

112,472

DEPRECIATION

At 1st May 2024

47,586

Charge for year

17,441

At 30th April 2025

65,027

NET BOOK VALUE

At 30th April 2025

47,445

At 30th April 2024

62,944

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST OR VALUATION

At 1st May 2024

56,836

Additions

32,000

Revaluations

3,326

At 30th April 2025

92,162

NET BOOK VALUE

At 30th April 2025

92,162

At 30th April 2024

56,836

Cost or valuation at 30th April 2025 is represented by:

Totals

£

Valuation in 2022

(967

)

Valuation in 2023

2,998

Valuation in 2024

1,066

Valuation in 2025

3,326

Cost

85,739

92,162

Fixed asset investments are initially recognised at cost. At subsequent balance sheet dates they are recognised at market value.

6.	PROVISIONS FOR LIABILITIES

2025

2024

£

Deferred tax

7,327

10,477

Deferred

tax

£

Balance at 1st May 2024

10,477

Movement during the year

(3,150

)

Balance at 30th April 2025

7,327

Provisions are recognised when the company has a legal or constructive obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle the obligation and the amount of the obligation can be reliably estimated.

Provisions are recognised at the best estimate of the amount required to settle the obligation at the reporting date.

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

40

Ordinary A

£1

40

Ordinary B

£1

40

10

Ordinary C

£1

10

Ordinary D

£1

10

100

8.	RELATED PARTY DISCLOSURES

At the year end the amount due to the directors totalled £20,253. The loans are interest free and repayable on demand.