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Registered Number: 14672920
CD SURGICAL LTD
Unaudited Financial Statements
Period of accounts Start date: 29 February 2024 End date: 28 February 2025

CD Surgical Ltd Contents Page For the year ended 28 February 2025
Company information | 1
Director's report | 2
Accountants' report | 3
Income statement | 4
Statement of financial position | 5
Statement of changes in equity | 6
Notes to the financial statements | 7

CD Surgical Ltd Company Information For the year ended 28 February 2025
Director | Costantino DAVIDE
Registered Number | 14672920
Registered Office | Flat 52, Parkview Court, 38 Fulham High Street London SW6 3LL
Accountants | Accountants In Knightsbridge Ltd. 6 Greentiles, Greentiles Lane Denham, Uxbridge UB9 5HX
1

CD Surgical Ltd Director's Report For the year ended 28 February 2025
Director's report and financial statements The director presents his annual report and the financial statements for the year ended 28 February 2025. Principal activities Principal activity of the company during the financial year was of Regulation of health care, education, cultural and other social services, not incl. social security. Director The director who served the company throughout the year was as follows:
Costantino DAVIDE
Statement of director's responsibilities The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the director is required to : select suitable accounting policies and then apply them consistently make judgements and accounting estimates that are reasonable and prudent state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions On behalf of the board.
---------------------------------- Costantino DAVIDE Director
Date approved: 08 October 2025 2

CD Surgical Ltd Accountants' Report For the year ended 28 February 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 28 February 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Accountants In Knightsbridge Ltd. 28 February 2025 .................................................... Accountants In Knightsbridge Ltd. 6 Greentiles, Greentiles Lane Denham, Uxbridge UB9 5HX 08 October 2025 3

CD Surgical Ltd Income Statement For the year ended 28 February 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Turnover |  | 149,100 |  | 99,610
Cost of sales |  | (10,208) |  | (9,464)
Gross profit |  | 138,892 |  | 90,146
Selling and distribution costs |  | 0 |  | (790)
Administrative expenses |  | (73,024) |  | (62,629)
Operating profit |  | 65,868 |  | 26,727
Interest payable and similar charges |  | (78) |  | (1,902)
Profit/(Loss) on ordinary activities before taxation |  | 65,790 |  | 24,825
Tax on profit on ordinary activities |  | (13,705) |  | (4,717)
Profit/(Loss) for the financial year |  | 52,085 |  | 20,108
4

CD Surgical Ltd Statement of Financial Position As at 28 February 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Current assets |  |  |
Debtors | 3 | 9,934 |  | 8,422
Cash at bank and in hand |  | 12,148 |  | 2,245
|  | 22,082 |  | 10,667
Creditors: amount falling due within one year | 4 | (21,740) |  | (10,410)
Net current assets |  | 342 |  | 257
Total assets less current liabilities |  | 342 |  | 257
Provisions for liabilities | 5 | (148) |  | (148)
Net assets |  | 194 |  | 109
Capital and reserves |  |  |
Called up share capital |  | 1 |  | 1
Profit and loss account |  | 193 |  | 108
Shareholders' funds |  | 194 |  | 109
For the year ended 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 financial statements were approved by the director on 08 October 2025 and were signed by:
------------------------------- Costantino DAVIDE Director
5

CD Surgical Ltd Statement of Changes in Equity For the year ended 28 February 2025
|  | Equity share capital |  | Retained Earnings |  | Total
| £ |  | £ |  | £ |
At 18 February 2023 |  | 1 |  |  |  | 1
Profit for the year |  |  |  | 20,108 |  | 20,108
Total comprehensive income for the year |  | - |  | 20,108 |  | 20,108
Dividends |  |  |  | (20,000) |  | (20,000)
Total investments by and distributions to owners |  | - |  | (20,000) |  | (20,000)
At 28 February 2024 |  | 1 |  | 108 |  | 109
At 29 February 2024 |  | 1 |  | 108 |  | 109
Profit for the year |  |  |  | 52,085 |  | 52,085
Total comprehensive income for the year |  | - |  | 52,085 |  | 52,085
Dividends |  |  |  | (52,000) |  | (52,000)
Total investments by and distributions to owners |  | - |  | (52,000) |  | (52,000)
At 28 February 2025 |  | 1 |  | 193 |  | 194
6

CD Surgical Ltd Notes to the Financial Statements For the year ended 28 February 2025
General Information CD Surgical Ltd is a private company, limited by shares, registered in , registration number 14672920, registration address Flat 52, Parkview Court, 38 Fulham High Street, London, SW6 3LL. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 1 (2024 : 1).
3. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Directors' Current Accounts | 9,934 |  | 2,859
| 9,934 |  | 2,859
3. | Debtors: amounts falling due after one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Prepayments | 0 |  | 5,563
| 0 |  | 5,563
4. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Corporation Tax | 18,422 |  | 4,717
PAYE & Social Security | 1,477 |  | 1,477
Accrued Expenses | 1,840 |  | 1,400
Other Creditors | 1 |  | 0
Obligations under HP/Financial Leases | 0 |  | 2,816
| 21,740 |  | 10,410
5. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Pension Provisions | 148 |  | 148
| 148 |  | 148
7