REGISTERED NUMBER: 06044244 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

Theatre and Endoscopy Service

Technicians Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Lawton

L Hill

SECRETARY:

A Lawton

REGISTERED OFFICE:

TEST House

Unit 8 Whieldon Road Industrial Estate

Whieldon Road

Stoke on Trent

Staffordshire

ST4 4JP

REGISTERED NUMBER:

06044244 (England and Wales)

ACCOUNTANTS:

Gilligans Limited

Unit 4 Lymedale Business Centre

Hooters Hall Road

Lymedale Business Park

Newcastle under Lyme

Staffordshire

ST5 9QF

FIXED ASSETS

Tangible assets

4

123,268

151,930

CURRENT ASSETS

Stocks

16,740

17,645

Debtors

5

841,734

287,031

Cash at bank and in hand

795,616

992,219

1,654,090

1,296,895

CREDITORS

Amounts falling due within one year

6

390,251

229,991

NET CURRENT ASSETS

1,263,839

1,066,904

TOTAL ASSETS LESS CURRENT LIABILITIES

1,387,107

1,218,834

CREDITORS

Amounts falling due after more than one year

7

(70,668

)

(94,084

)

PROVISIONS FOR LIABILITIES

(3,225

)

(3,225

)

NET ASSETS

1,313,214

1,121,525

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,313,114

1,121,425

SHAREHOLDERS' FUNDS

1,313,214

1,121,525

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 26 September 2025 and were signed on its behalf by:

A Lawton - Director

1.	STATUTORY INFORMATION

Theatre and Endoscopy Service Technicians 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 reducing balance

Fixtures and fittings

-

33% on cost

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

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

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 23 (2024 - 21 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 February 2024

86,466

23,072

182,101

291,639

Additions

-

3,897

7,995

11,892

At 31 January 2025

86,466

26,969

190,096

303,531

DEPRECIATION

At 1 February 2024

70,584

22,347

46,778

139,709

Charge for year

3,176

1,548

35,830

40,554

At 31 January 2025

73,760

23,895

82,608

180,263

NET BOOK VALUE

At 31 January 2025

12,706

3,074

107,488

123,268

At 31 January 2024

15,882

725

135,323

151,930

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 February 2024

32,862

160,925

193,787

Transfer to ownership

(32,862

)

-

(32,862

)

At 31 January 2025

-

160,925

160,925

DEPRECIATION

At 1 February 2024

22,094

31,811

53,905

Charge for year

-

32,279

32,279

Transfer to ownership

(22,094

)

-

(22,094

)

At 31 January 2025

-

64,090

64,090

NET BOOK VALUE

At 31 January 2025

-

96,835

96,835

At 31 January 2024

10,768

129,114

139,882

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade debtors

420,391

266,493

Other debtors

421,343

20,538

841,734

287,031

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Hire purchase contracts

21,754

21,687

Trade creditors

43,300

41,544

Taxation and social security

314,986

159,383

Other creditors

10,211

7,377

390,251

229,991

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.25

31.1.24

£

£

Hire purchase contracts

70,668

94,084

8.	OTHER FINANCIAL COMMITMENTS

The company is committed under non-cancellable operating leases to meeting lease payments in the year following the balance sheet date totalling £37,000.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2025 and 31 January 2024:

31.1.25

31.1.24

£

£

L Hill

Balance outstanding at start of year

-

-

Amounts advanced

303,756

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

303,756

-

10.	ULTIMATE CONTROLLING PARTY

The controlling party is A Lawton.