REGISTERED NUMBER: 10711733 (England and Wales)

Unaudited Financial Statements for the Year Ended 30th April 2025

for

Oxford Endoscopy Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

35,483

946

Investments

5

344,581

200,000

380,064

200,946

CURRENT ASSETS

Debtors

6

1,164

420

Cash at bank

32,040

127,934

33,204

128,354

CREDITORS

Amounts falling due within one year

7

55,014

60,946

NET CURRENT (LIABILITIES)/ASSETS

(21,810

)

67,408

TOTAL ASSETS LESS CURRENT LIABILITIES

358,254

268,354

PROVISIONS FOR LIABILITIES

6,742

180

NET ASSETS

351,512

268,174

CAPITAL AND RESERVES

Called up share capital

8

102

101

Retained earnings

351,410

268,073

SHAREHOLDERS' FUNDS

351,512

268,174

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 director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 6th October 2025 and were signed by:

Dr J E East - Director

1.	COMPANY INFORMATION

Oxford Endoscopy Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

10711733

Registered office:

The Lexicon

Mount Street

Manchester

M2 5NT

The presentation currency of the financial statements is the Pound Sterling (£).

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue from the provision of professional services is recognised on delivery of the service.

Tangible fixed assets

Tangible Fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment loss.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following basis:

Computer Equipment - 25% on cost

Motor Vehicles - 25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to the profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1st May 2024

-

2,257

2,257

Additions

42,123

-

42,123

At 30th April 2025

42,123

2,257

44,380

DEPRECIATION

At 1st May 2024

-

1,311

1,311

Charge for year

7,021

565

7,586

At 30th April 2025

7,021

1,876

8,897

NET BOOK VALUE

At 30th April 2025

35,102

381

35,483

At 30th April 2024

-

946

946

5.	FIXED ASSET INVESTMENTS

Unlisted

investments

£

COST OR VALUATION

At 1st May 2024

200,000

Additions

144,264

Revaluations

317

At 30th April 2025

344,581

NET BOOK VALUE

At 30th April 2025

344,581

At 30th April 2024

200,000

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

Unlisted

investments

£

Valuation in 2024

200,000

Valuation in 2025

144,581

344,581

Market value of listed investments at 30th April 2025 - £ 344,581 .

The fixed asset investment relates to:

Investment in ASI Oxford A Clinician LLP - £300,000

Investment in DOVA - £14,263.71

Investment in Invest Engine - £30,317.08

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

1,164

420

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Tax

51,641

56,658

Directors' current accounts

214

1,174

Accrued expenses

3,159

3,114

55,014

60,946

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

30.4.24

value:

£

£

100

Ordinary A

£1

100

100

1

Ordinary B

£1

1

1

1

Ordinary C

£1

1

-

102

101

The A Shares confer on the holders the right to vote upon any resolution proposed at any general meeting of the company.

The B Shares and C Shares do not confer on the holders the right to vote upon any resolution proposed at any general meeting of the company.

The A, B and C Shares rank pari passu in respect of dividend and capital distribution rights.

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30th April 2025 and 30th April 2024:

30.4.25

30.4.24

£

£

Dr J E East

Balance outstanding at start of year

(1,174

)

(545

)

Amounts advanced

103,637

36,000

Amounts repaid

(102,677

)

(36,629

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(214

)

(1,174

)

The loan is repayable on demand and no interest was charged during the year.

10.

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