REGISTERED NUMBER: 15841346 (England and Wales)

FINANCIAL STATEMENTS

FOR THE PERIOD 16 JULY 2024 TO 31 JULY 2025

FOR

TCA ANAESTHESIA LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr T C Alexander

Mr F J Grieve

REGISTERED OFFICE:

Vantage Point House

Silverhills Road

Decoy Industrial Estate

Newton Abbot

Devon

TQ12 5ND

REGISTERED NUMBER:

15841346 (England and Wales)

ACCOUNTANTS:

Marsland Nash Associates

Chartered Tax Advisers, Accountants

and Business Consultants

Vantage Point House

Silverhills Road

Decoy Industrial Estate

Newton Abbot

Devon

TQ12 5ND

BANKERS:

Starling Bank

3rd Floor

2 Finsbury Avenue

London

EC2M 2PP

FIXED ASSETS

Tangible assets

4

36,837

Investments

5

1

36,838

CURRENT ASSETS

Debtors

6

23,421

Cash at bank

52,613

76,034

CREDITORS

Amounts falling due within one year

7

18,915

NET CURRENT ASSETS

57,119

TOTAL ASSETS LESS CURRENT LIABILITIES

93,957

CREDITORS

Amounts falling due after more than one year

8

(36,334

)

PROVISIONS FOR LIABILITIES

(9,209

)

NET ASSETS

48,414

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

48,314

SHAREHOLDERS' FUNDS

48,414

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 December 2025 and were signed on its behalf by:

Dr T C Alexander - Director

1.	STATUTORY INFORMATION

TCA Anaesthesia Ltd is a private company, limited by shares , registered in England and Wales. 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Taxation

Taxation for the period 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 period 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

Additions

48,860

256

49,116

At 31 July 2025

48,860

256

49,116

DEPRECIATION

Charge for period

12,215

64

12,279

At 31 July 2025

12,215

64

12,279

NET BOOK VALUE

At 31 July 2025

36,645

192

36,837

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

Additions

48,860

At 31 July 2025

48,860

DEPRECIATION

Charge for period

12,215

At 31 July 2025

12,215

NET BOOK VALUE

At 31 July 2025

36,645

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

Additions

1

At 31 July 2025

1

NET BOOK VALUE

At 31 July 2025

1

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Amounts recoverable on contract

22,970

Prepayments

451

23,421

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Hire purchase contracts

4,684

Tax

8,199

Directors' current accounts

4,267

Accrued expenses

1,765

18,915

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Hire purchase contracts

36,334

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 31 July 2025:

£

Dr T C Alexander and Mr F J Grieve

Balance outstanding at start of period

-

Amounts advanced

80

Amounts repaid

(4,347

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

(4,267

)

Loans are unsecured, interest free and repayable on demand.