REGISTERED NUMBER: 08035187 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

PRESLAND MEDICAL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs C Presland

Dr A H Presland

REGISTERED OFFICE:

Rosslyn

21 Stockens Green

Knebworth

Hertfordshire

SG3 6DQ

REGISTERED NUMBER:

08035187 (England and Wales)

ACCOUNTANTS:

S J Kilshaw Partners Ltd

11c Kings Parade

Cambridge

Cambridgeshire

CB2 1SJ

FIXED ASSETS

Tangible assets

4

35,499

-

Investments

5

194,224

194,224

229,723

194,224

CURRENT ASSETS

Debtors

6

114,158

56,473

Cash at bank

179,788

248,931

293,946

305,404

CREDITORS

Amounts falling due within one year

7

(57,878

)

(62,039

)

NET CURRENT ASSETS

236,068

243,365

TOTAL ASSETS LESS CURRENT LIABILITIES

465,791

437,589

PROVISIONS FOR LIABILITIES

(8,875

)

-

NET ASSETS

456,916

437,589

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

456,816

437,489

456,916

437,589

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 24 December 2025 and were signed on its behalf by:

Dr A H Presland - Director

1.	STATUTORY INFORMATION

Presland Medical Limited 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.

Plant and machinery etc

-

33% on cost and 25% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

-

50,025

10,896

60,921

Additions

482

34,897

362

35,741

Disposals

-

(50,025

)

-

(50,025

)

At 31 March 2025

482

34,897

11,258

46,637

DEPRECIATION

At 1 April 2024

-

50,025

10,896

60,921

Charge for year

121

-

121

242

Eliminated on disposal

-

(50,025

)

-

(50,025

)

At 31 March 2025

121

-

11,017

11,138

NET BOOK VALUE

At 31 March 2025

361

34,897

241

35,499

At 31 March 2024

-

-

-

-

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2024

and 31 March 2025

194,224

NET BOOK VALUE

At 31 March 2025

194,224

At 31 March 2024

194,224

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

75,382

44,489

Other debtors

38,776

11,984

114,158

56,473

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Taxation and social security

46,769

43,634

Other creditors

11,109

18,405

57,878

62,039

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

Dr A H Presland and Mrs C Presland

Balance outstanding at start of year

(16,305

)

16,807

Amounts advanced

46,942

-

Amounts repaid

-

(33,112

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

30,637

(16,305

)