REGISTERED NUMBER: 08390066

Unaudited Financial Statements for the Year Ended 31 March 2025

for

WEST MIDLANDS UROLOGY SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr B D Sarmah

Mrs P Sarmah

REGISTERED OFFICE:

19 Poundley Close

Castle Bromwich

Birmingham

West Midlands

B36 9SZ

REGISTERED NUMBER:

08390066

FIXED ASSETS

Tangible assets

4

7,294

8,581

Investment property

5

190,000

190,000

197,294

198,581

CURRENT ASSETS

Debtors

6

10,509

9,240

Cash at bank

247,157

189,166

257,666

198,406

CREDITORS

Amounts falling due within one year

7

111,347

102,683

NET CURRENT ASSETS

146,319

95,723

TOTAL ASSETS LESS CURRENT LIABILITIES

343,613

294,304

PROVISIONS FOR LIABILITIES

7,154

7,380

NET ASSETS

336,459

286,924

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

336,259

286,724

SHAREHOLDERS' FUNDS

336,459

286,924

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 November 2025 and were signed on its behalf by:

Dr B D Sarmah - Director

1.	STATUTORY INFORMATION

WEST MIDLANDS UROLOGY SERVICES LIMITED is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

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

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Chattels

fittings

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

2,001

18,344

20,345

DEPRECIATION

At 1 April 2024

1,358

10,406

11,764

Charge for year

96

1,191

1,287

At 31 March 2025

1,454

11,597

13,051

NET BOOK VALUE

At 31 March 2025

547

6,747

7,294

At 31 March 2024

643

7,938

8,581

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

190,000

NET BOOK VALUE

At 31 March 2025

190,000

At 31 March 2024

190,000

The fair value of the investment property has been arrived at on the basis of a valuation carried out on 31 March 2025 by the director. The valuation was made on an open market value basis by reference to market evidence of transaction prices of similar properties.

Fair value at 31 March 2025 is represented by:

£

Valuation in 2019

18,727

Cost

171,273

190,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

9,582

6,511

Other debtors

927

2,729

10,509

9,240

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

1

(1

)

Taxation and social security

17,007

6,071

Other creditors

94,339

96,613

111,347

102,683

8.	ULTIMATE CONTROLLING PARTY

The directors are the controlling party.