LONGLANE SURGERY LTD


Directors	ROBBINS, Hanna, Dr
	RUSHMAN, Nic Richard, Dr


Registered Address	Ramsay Brown Llp The Brentano Suite
	Solar House, 915 High Road
	North Finchley
	N12 8QJ


Registered Number	09018329 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		326		434
			326		434
Current assets
Debtors	5	188,210		84,440
Cash at bank and on hand		210,332		67,959
		398,542		152,399
Creditors amounts falling due within one year	6	(231,273)		(29,811)
Net current assets (liabilities)			167,269		122,588
Total assets less current liabilities			167,595		123,022
Provisions for liabilities	7		(62)		(109)
Net assets			167,533		122,913
Capital and reserves
Called up share capital			1,200		1,200
Profit and loss account			166,333		121,713
Shareholders' funds			167,533		122,913

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 10 December 2025, and are signed on its behalf by:

ROBBINS, Hanna, Dr
Director
Registered Company No. 09018329

LONGLANE SURGERY LTD

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.

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

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Turnover policy
	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 sale of goods and from the rendering of services.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Deferred tax
	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.

Deferred tax

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.

	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:


		Reducing balance (%)
	Fixtures and fittings	25

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		3

3.	Prior period adjustment
	A prior year adjustment and a restatement of comparatives has been made to amend the profit and loss. The effect on the year ended 31 March 2024 financial statements is as follows: Profit and loss: Exgratia settlement increased by £12,447 Net profit decreased by £12,447 There has been no effect on retained earnings for the year ended 31 March 2024 as a result of the prior year adjustment.

4.	Tangible fixed assets

	Fixtures & fittings	Total
	£	£
Cost or valuation
At 01 April 24	1,832	1,832
At 31 March 25	1,832	1,832
Depreciation and impairment
At 01 April 24	1,398	1,398
Charge for year	108	108
At 31 March 25	1,506	1,506
Net book value
At 31 March 25	326	326
At 31 March 24	434	434

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	188,210	84,440
Total	188,210	84,440

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	53,225	17,432
Other creditors	178,048	12,379
Total	231,273	29,811

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	62	109
Total	62	109

8.	Related party transactions
	Summary of transactions with entities with joint control or significant interest Included within other creditors, is a loan of £4,794 (2024: £10,069) from Longlane Surgery partnership which is an entity under common control.

9.	Further information regarding the company's financial position
	The accounts are prepared on a going concern basis. The use of the going concern basis of accounting is appropriate because there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern. There is sufficient funding in place to support the ongoing development. At the balance sheet date, the company's liabilities exceeded its assets by £52,743 and it reported a loss of £175,658. In the opinion of the directors the company has the support of its creditors and financiers for the foreseeable future, and it is therefore considered appropriate to adopt the going concern policy.

Further information regarding the company's financial position

The accounts are prepared on a going concern basis. The use of the going concern basis of accounting is appropriate because there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern. There is sufficient funding in place to support the ongoing development.

At the balance sheet date, the company's liabilities exceeded its assets by £52,743 and it reported a loss of £175,658. In the opinion of the directors the company has the support of its creditors and financiers for the foreseeable future, and it is therefore considered appropriate to adopt the going concern policy.