REGISTERED NUMBER: 09506313 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st March 2025

for

Dr A D Hubbard Ophthalmology Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

8,744

11,757

CURRENT ASSETS

Debtors

5

3,536

10,473

Cash at bank

65,414

53,031

68,950

63,504

CREDITORS

Amounts falling due within one year

6

6,734

11,754

NET CURRENT ASSETS

62,216

51,750

TOTAL ASSETS LESS CURRENT LIABILITIES

70,960

63,507

PROVISIONS FOR LIABILITIES

1,661

2,065

NET ASSETS

69,299

61,442

CAPITAL AND RESERVES

Called up share capital

7

251

251

Retained earnings

69,048

61,191

SHAREHOLDERS' FUNDS

69,299

61,442

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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 30th December 2025 and were signed by:

Dr A D Hubbard - Director

1.	COMPANY INFORMATION

Dr A D Hubbard Ophthalmology 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:

09506313

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.

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 loss.

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 basis:

Fixtures and Fittings - 25% on cost

Motor vehicle - 25% on reducing balance

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 the 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1st April 2024

and 31st March 2025

6,904

39,260

46,164

DEPRECIATION

At 1st April 2024

6,016

28,391

34,407

Charge for year

296

2,717

3,013

At 31st March 2025

6,312

31,108

37,420

NET BOOK VALUE

At 31st March 2025

592

8,152

8,744

At 31st March 2024

888

10,869

11,757

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

3,536

9,895

Prepayments and accrued income

-

578

3,536

10,473

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Tax

4,281

6,694

Social security and other taxes

-

(160

)

Directors' current accounts

2,453

5,220

6,734

11,754

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

60

A Ordinary Shares

£1

60

60

20

B Ordinary Shares

£1

20

20

20

C Ordinary Shares

£1

20

20

50

D Ordinary Shares

£1

50

50

50

E Ordinary Shares

£1

50

50

50

F Ordinary Shares

£1

50

50

1

G Ordinary Share

£1

1

1

251

251

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

Ordinary B, C, D, E, F and G Shares do not confer on the holders the right to vote upon any resolution proposed at any general meeting of the company.

All shares rank pari passu in terms of dividend and capital distribution rights.

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

31.3.25

31.3.24

£

£

Dr A D Hubbard

Balance outstanding at start of year

(5,220

)

(1,463

)

Amounts advanced

9,926

8,689

Amounts repaid

(7,159

)

(12,446

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(2,453

)

(5,220

)

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Dr A D Hubbard.