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Company No: 14680531 (England and Wales)

# KP SURGERY LIMITED

### Unaudited Financial Statements
For the financial year ended 31 March 2025
Pages for filing with the registrar

KP SURGERY LIMITED

## Unaudited Financial Statements

For the financial year ended 31 March 2025

Contents

KP SURGERY LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 31 March 2025
KP SURGERY LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 31 March 2025

| Note | 31.03.2025 |  | 31.03.2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 608 |  | 0
|  | 608 |  | 0
Current assets |  |  |  |
Debtors | 4 | 6,100 |  | 9,677
Cash at bank and in hand |  | 18,835 |  | 13,688
|  | 24,935 |  | 23,365
Creditors: amounts falling due within one year | 5 | ( 3,306) |  | ( 6,232)
Net current assets |  | 21,629 |  | 17,133
Total assets less current liabilities |  | 22,237 |  | 17,133
Net assets |  | 22,237 |  | 17,133
Capital and reserves |  |  |  |
Called-up share capital |  | 1 |  | 1
Profit and loss account |  | 22,236 |  | 17,132
Total shareholder's funds |  | 22,237 |  | 17,133

For the financial year ending 31 March 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 member has not required the Company to obtain an audit of its financial statements for the financial year 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 financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of KP Surgery Limited (registered number: 14680531) were approved and authorised for issue by the Director. They were signed on its behalf by:

Mr K P Patel Director |

04 November 2025

KP SURGERY LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
KP SURGERY LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

##### General information and basis of accounting

KP Surgery Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Fir Tree Cottage The Street, Great Barton, Bury St. Edmunds, IP31 2QP, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The director has assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Computer equipment | 5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
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 profit or loss.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### 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.

#### 2. Employees

| Year ended 31.03.2025 |  | Period from 21.02.2023 to 31.03.2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 2 |  | 2

#### 3. Tangible assets

| Computer equipment |  | Total
| £ |  | £
Cost |  |  |
At 01 April 2024 | 0 |  | 0
Additions | 674 |  | 674
At 31 March 2025 | 674 |  | 674
Accumulated depreciation |  |  |
At 01 April 2024 | 0 |  | 0
Charge for the financial year | 66 |  | 66
At 31 March 2025 | 66 |  | 66
Net book value |  |  |
At 31 March 2025 | 608 |  | 608
At 31 March 2024 | 0 |  | 0

#### 4. Debtors

| 31.03.2025 |  | 31.03.2024
| £ |  | £
Trade debtors | 2,399 |  | 8,245
Amounts owed by director | 359 |  | 0
Prepayments | 3,342 |  | 1,432
| 6,100 |  | 9,677

#### 5. Creditors: amounts falling due within one year

| 31.03.2025 |  | 31.03.2024
| £ |  | £
Trade creditors | 300 |  | 198
Amounts owed to director | 0 |  | 341
Accruals | 1,512 |  | 1,440
Taxation and social security | 1,494 |  | 4,253
| 3,306 |  | 6,232