LONDON SURGICAL CENTRE LIMITED


Directors	HOWLADER, Farhana Afroz
	HOWLADER, Mohammad Hossain


Company Secretary	HOWLADER, Mohammad Hossain


Registered Address	93 Windsor Road
	London
	E7 0RA


Registered Number	08251553 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		98,307		72,073
Investment property	4		445,858		445,858
			544,165		517,931
Current assets
Debtors	5,6	1,487,088		1,248,913
Cash at bank and on hand		4,571		127,683
		1,491,659		1,376,596
Creditors amounts falling due within one year	7	(101,007)		(198,277)
Net current assets (liabilities)			1,390,652		1,178,319
Total assets less current liabilities			1,934,817		1,696,250
Net assets			1,934,817		1,696,250
Capital and reserves
Called up share capital			240		240
Profit and loss account			1,934,577		1,696,010
Shareholders' funds			1,934,817		1,696,250

The company was entitled to exemption from audit for this reporting period 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.
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 and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 2 December 2025, and are signed on its behalf by:

HOWLADER, Mohammad Hossain
Director
Registered Company No. 08251553

LONDON SURGICAL CENTRE LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from rendering of services
	Revenue 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 costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Land and buildings	20
	Fixtures and fittings	4
	Vehicles	5
	Office Equipment	4

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	5		4

3.	Tangible fixed assets

	Land & buildings	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 April 24	75,192	-	296	4,394	79,882
Additions	-	38,205	-	-	38,205
At 31 March 25	75,192	38,205	296	4,394	118,087
Depreciation and impairment
At 01 April 24	4,260	-	296	3,253	7,809
Charge for year	3,760	7,641	-	570	11,971
At 31 March 25	8,020	7,641	296	3,823	19,780
Net book value
At 31 March 25	67,172	30,564	-	571	98,307
At 31 March 24	70,932	-	-	1,141	72,073

4.	Investment property


		£
	Fair value at 01 April 24	445,858
	At 31 March 25	445,858

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Prepayments and accrued income	-	1,800
Total	-	1,800

6.	Debtors: amounts due after one year

	2025	2024
	£	£
Other debtors	1,487,088	1,247,113
Total	1,487,088	1,247,113

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	90,774	188,517
Accrued liabilities and deferred income	10,233	9,760
Total	101,007	198,277