Dr Sam Bunting Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07379642

		31 December 2024		30 September 2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		7,049		4,189

			7,049		4,189
CURRENT ASSETS
Stocks	5	13,400		13,400
Debtors	6	172,624		93,680
Cash at bank and in hand		115,554		350,472

		301,578		457,552
Creditors: Amounts Falling Due Within One Year	7	(84,560 )		(71,911 )

NET CURRENT ASSETS (LIABILITIES)			217,018		385,641

TOTAL ASSETS LESS CURRENT LIABILITIES			224,067		389,830

NET ASSETS			224,067		389,830

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			223,967		389,730

SHAREHOLDERS' FUNDS			224,067		389,830

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Dr Sam Bunting Limited

Balance Sheet (continued)

As At 31 December 2024

For the period ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

S Bunting

Director

26 September 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Dr Sam Bunting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07379642 . The registered office is Finchley Park, Emmet Hill Lane, Laddingford, Kent, ME18 6BG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer equipment - 25% on cost

Fixtures and fittings - 20% on cost

Fixtures & Fittings	20% straight line
Computer Equipment	25% straight line

2.4. Leasing and Hire Purchase Contracts

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Dr Sam Bunting Limited

Notes to the Financial Statements (continued)

For the Period 1 October 2023 to 31 December 2024

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 3 (2023: 2)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 October 2023	65,657	21,339	86,996
Additions	2,355	4,659	7,014
Disposals	-	(2,460 )	(2,460 )

As at 31 December 2024	68,012	23,538	91,550

Depreciation
As at 1 October 2023	65,268	17,539	82,807
Provided during the period	980	3,146	4,126
Disposals	-	(2,432 )	(2,432 )

As at 31 December 2024	66,248	18,253	84,501

Net Book Value
As at 31 December 2024	1,764	5,285	7,049

As at 1 October 2023	389	3,800	4,189

5. Stocks

	31 December 2024	30 September 2023
	£	£
Stock	13,400	13,400

6. Debtors

	31 December 2024	30 September 2023
	£	£
Due within one year
Trade debtors	1,257	-
Other debtors	171,367	93,680

	172,624	93,680

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Dr Sam Bunting Limited

Notes to the Financial Statements (continued)

For the Period 1 October 2023 to 31 December 2024

7. Creditors: Amounts Falling Due Within One Year

	31 December 2024	30 September 2023
	£	£
Trade creditors	14,984	21,542
Other creditors	31,320	6,656
Taxation and social security	38,256	43,713

	84,560	71,911

8. Share Capital

	31 December 2024	30 September 2023
	£	£
Allotted, Called up and fully paid	100	100

9. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	31 December 2024	30 September 2023
	£	£
Not later than one year	73,659	73,659
Later than one year and not later than five years	368,295	368,295
Later than five years	220,977	313,051

	662,931	755,005

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