R C Anaesthetic Services Limited

R C Anaesthetic Services Limited
Registered number:		07253761
Balance Sheet
as at 5 April 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		12,705			25,964

Current assets
Debtors	4	20,630			18,594
Cash at bank and in hand		34,383			24,614
		55,013			43,208

Creditors: amounts falling due within one year	5	(7,917)			(11,586)

Net current assets			47,096			31,622

Total assets less current liabilities			59,801			57,586


Provisions for liabilities			(2,414)			(4,834)


Net assets			57,387			52,752

Capital and reserves
Called up share capital			100			100
Profit and loss account			57,287			52,652

Shareholders' funds			57,387			52,752

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




R Craig
Director
Approved by the board on 29 September 2025

R C Anaesthetic Services Limited
Notes to the Accounts
for the year ended 5 April 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102 section 1(a), The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the time incurred for work performed to date to the total estimated contract time.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 3 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			4		4


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 6 April 2024	5,169		31,241		36,410
	Additions	-		13,779		13,779
	Disposals	-		(31,241)		(31,241)
	At 5 April 2025	5,169		13,779		18,948

	Depreciation
	At 6 April 2024	3,586		6,860		10,446
	Charge for the year	1,279		1,378		2,657
	On disposals	-		(6,860)		(6,860)
	At 5 April 2025	4,865		1,378		6,243

	Net book value
	At 5 April 2025	304		12,401		12,705
	At 5 April 2024	1,583		24,381		25,964


4	Debtors			2025		2024
£					£

	Trade debtors			20,463		18,188
	Other debtors			167		406
				20,630		18,594


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Corporation tax			5,114		8,936
	Other taxes and social security costs			5		-
	Directors' loan account			2,766		583
	Other creditors			32		2,067
				7,917		11,586


6	Other information

	R C Anaesthetic Services Limited is a private company limited by shares and incorporated in England. Its registered office is:
	3 The Priory
	Cricklade
	Swindon
	Wilts
	SN6 6DG