THE WHITEHOUSE SURGERY LTD

Company Registration Number:
06795829 (England and Wales)

Unaudited abridged accounts for the year ended 31 January 2025

Period of accounts

Start date: 01 February 2024

End date: 31 January 2025

THE WHITEHOUSE SURGERY LTD

Contents of the Financial Statements

for the Period Ended 31 January 2025

Balance sheet
Notes

THE WHITEHOUSE SURGERY LTD

Balance sheet

As at 31 January 2025


Notes
2025
2024


£
£
Fixed assets
Intangible assets: 3 233,142 251,070
Tangible assets: 4 269,679 265,385
Total fixed assets: 502,821 516,455
Current assets
Debtors:   91,374 86,739
Cash at bank and in hand: 46,617 88,119
Total current assets: 137,991 174,858
Creditors: amounts falling due within one year:   (80,813) (88,655)
Net current assets (liabilities): 57,178 86,203
Total assets less current liabilities: 559,999 602,658
Creditors: amounts falling due after more than one year:   (233,243) (261,151)
Provision for liabilities: (11,780) (9,320)
Total net assets (liabilities): 314,976 332,187
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 314,876 332,087
Shareholders funds: 314,976 332,187

The notes form part of these financial statements

THE WHITEHOUSE SURGERY LTD

Balance sheet statements

For the year ending 31 January 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

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

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 31 October 2025
and signed on behalf of the board by:

Name: MS SHOBHA MOHINDRA
Status: Director

The notes form part of these financial statements

THE WHITEHOUSE SURGERY LTD

Notes to the Financial Statements

for the Period Ended 31 January 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Revenue Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: the Company has transferred the significant risks and rewards of ownership to the buyer; the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; the amount of revenue can be measured reliably; it is probable that the Company will receive the consideration due under the transaction; and the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: the amount of revenue can be measured reliably; it is probable that the Company will receive the consideration due under the contract; the stage of completion of the contract at the end of the reporting period can be measured reliably; and the costs incurred and the costs to complete the contract can be measured reliably.

Tangible fixed assets and depreciation policy

Tangible fixed assets Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis: Leasehold property improvements - 4% per annum on a reducing balance basis. Plant and machinery - 15% per annum on a reducing balance basis. The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Intangible fixed assets and amortisation policy

Intangible assets Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of comprehensive income over its useful economic life. Other intangible assets Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

Other accounting policies

Cash and cash equivalents Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value. Creditors Short-term 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. Provisions for liabilities Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss. Dividends Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

THE WHITEHOUSE SURGERY LTD

Notes to the Financial Statements

for the Period Ended 31 January 2025

2. Employees

2025 2024
Average number of employees during the period 20 20

THE WHITEHOUSE SURGERY LTD

Notes to the Financial Statements

for the Period Ended 31 January 2025

3. Intangible Assets

Total
Cost £
At 01 February 2024 358,560
At 31 January 2025 358,560
Amortisation
At 01 February 2024 107,490
Charge for year 17,928
At 31 January 2025 125,418
Net book value
At 31 January 2025 233,142
At 31 January 2024 251,070

THE WHITEHOUSE SURGERY LTD

Notes to the Financial Statements

for the Period Ended 31 January 2025

4. Tangible Assets

Total
Cost £
At 01 February 2024 456,266
Additions 23,888
At 31 January 2025 480,154
Depreciation
At 01 February 2024 190,881
Charge for year 19,594
At 31 January 2025 210,475
Net book value
At 31 January 2025 269,679
At 31 January 2024 265,385