REGISTERED NUMBER: 13244247 (England and Wales)

Unaudited Financial Statements

for the Period 1st April 2024 to 31st August 2025

for

Fab Surgery Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

1,224

1,696

CURRENT ASSETS

Debtors

5

35,570

97,098

Cash at bank

852

57,369

36,422

154,467

CREDITORS

Amounts falling due within one year

6

37,546

66,338

NET CURRENT (LIABILITIES)/ASSETS

(1,124

)

88,129

TOTAL ASSETS LESS CURRENT LIABILITIES

100

89,825

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

-

89,725

SHAREHOLDERS' FUNDS

100

89,825

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31st August 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 22nd December 2025 and were signed by:

Dr S P L Dexter - Director

1.	COMPANY INFORMATION

Fab Surgery Ltd 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:

13244247

Registered office:

The Lexicon

10-12 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.

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

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

Tangible fixed assets are included at cost less depreciation and impairment. Depreciation has been computed to write off the cost of tangible fixed assets over their expected useful life.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1st April 2024

and 31st August 2025

2,359

DEPRECIATION

At 1st April 2024

663

Charge for period

472

At 31st August 2025

1,135

NET BOOK VALUE

At 31st August 2025

1,224

At 31st March 2024

1,696

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.3.24

£

£

Trade debtors

3,181

25,925

Bad debt provision

(3,181

)

-

Directors' current accounts

35,570

71,173

35,570

97,098

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.3.24

£

£

Bank loans and overdrafts

5,065

-

Tax

30,454

63,587

Other creditors

-

1

Accrued expenses

2,027

2,750

37,546

66,338

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.3.24

value:

£

£

100

Ordinary

1

100

100

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31st August 2025 and the year ended 31st March 2024:

31.8.25

31.3.24

£

£

Dr S P L Dexter

Balance outstanding at start of period

71,173

9,096

Amounts advanced

166,020

62,077

Amounts repaid

(201,623

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

35,570

71,173

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Dr S P L Dexter.