REGISTERED NUMBER: 10391831 (England and Wales)

Unaudited Financial Statements for the Year Ended 30th September 2025

for

W.B. Anaesthetic Services Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

1,825

1,744

Investments

5

494,794

400,147

496,619

401,891

CURRENT ASSETS

Debtors

6

-

1,884

Cash at bank

92,576

87,299

92,576

89,183

CREDITORS

Amounts falling due within one year

7

19,265

17,554

NET CURRENT ASSETS

73,311

71,629

TOTAL ASSETS LESS CURRENT LIABILITIES

569,930

473,520

PROVISIONS FOR LIABILITIES

347

331

NET ASSETS

569,583

473,189

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

569,483

473,089

SHAREHOLDERS' FUNDS

569,583

473,189

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 5th December 2025 and were signed by:

Dr W E Bickerstaffe - Director

1.	COMPANY INFORMATION

W.B. Anaesthetic Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

10391831

Registered office:

The Lexicon

Mount Street

Manchester

M2 5NT

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Revenue from the provision of professional services is recognised on delivery of the service.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computer Equipment - 25% Straight Line

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.

Taxation

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Fixed asset investments

Fixed Asset Investment is a Prudential Investment Plan measured at market value. At each reporting date the increase/decrease in market value is measured immediately in the profit and loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1st October 2024

2,522

Additions

899

At 30th September 2025

3,421

DEPRECIATION

At 1st October 2024

778

Charge for year

818

At 30th September 2025

1,596

NET BOOK VALUE

At 30th September 2025

1,825

At 30th September 2024

1,744

5.	FIXED ASSET INVESTMENTS

Fixed

Asset

Investments

£

COST OR VALUATION

At 1st October 2024

400,147

Additions

60,000

Revaluations

34,647

At 30th September 2025

494,794

NET BOOK VALUE

At 30th September 2025

494,794

At 30th September 2024

400,147

Cost or valuation at 30th September 2025 is represented by:

Fixed

Asset

Investments

£

Valuation in 2023

326,672

Valuation in 2024

73,475

Valuation in 2025

94,647

494,794

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

-

1,884

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Tax

17,317

16,075

Directors' current accounts

690

178

Accrued expenses

1,258

1,301

19,265

17,554

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

100

Ordinary A

1

100

100

Ordinary A Shares confer on the holders the right to vote upon any resolution proposed at any general meeting of the company.

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30th September 2025 and 30th September 2024:

30.9.25

30.9.24

£

£

Dr W E Bickerstaffe

Balance outstanding at start of year

(178

)

(134

)

Amounts advanced

300

1,268

Amounts repaid

(812

)

(1,312

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(690

)

(178

)

This loan is repayable on demand and no interest was charged in the year.

10.

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