REGISTERED NUMBER: 07995095 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

O - Surg Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Dr Azhar Bakhshi

SECRETARY:

Ms Najaf Zehra Shirazi

REGISTERED OFFICE:

Unit 3 Cedar Court

1 Royal Oak Yard

London

SE1 3GA

REGISTERED NUMBER:

07995095 (England and Wales)

ACCOUNTANTS:

ElanTax.com

Unit 3 Cedar Court

1 Royal Oak Yard

London

SE1 3GA

BANKERS:

Royal Bank of Scotland

45 Head Street

Colchester

CO1 1NW

FIXED ASSETS

Tangible assets

4

2,185

1,557

CURRENT ASSETS

Debtors

5

39,919

35,731

Investments

6

50,499

-

Cash at bank and in hand

402,283

443,691

492,701

479,422

CREDITORS

Amounts falling due within one year

7

64,671

37,726

NET CURRENT ASSETS

428,030

441,696

TOTAL ASSETS LESS CURRENT LIABILITIES

430,215

443,253

CREDITORS

Amounts falling due after more than one year

8

16,224

27,129

NET ASSETS

413,991

416,124

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

413,791

415,924

SHAREHOLDERS' FUNDS

413,991

416,124

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 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 December 2025 and were signed by:

Dr Azhar Bakhshi - Director

1.	STATUTORY INFORMATION

O - Surg 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.

Surgery equipment

-

25% on reducing balance

Office equipment

-

33% on cost

Taxation

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Surgery

Office

equipment

equipment

Totals

£

£

£

COST

At 1 April 2024

1,889

4,244

6,133

Additions

-

1,845

1,845

At 31 March 2025

1,889

6,089

7,978

DEPRECIATION

At 1 April 2024

1,179

3,397

4,576

Charge for year

178

1,039

1,217

At 31 March 2025

1,357

4,436

5,793

NET BOOK VALUE

At 31 March 2025

532

1,653

2,185

At 31 March 2024

710

847

1,557

5.

DEBTORS

31.3.25

31.3.24

£

£

Amounts falling due within one year:

Trade debtors

11,930

8,312

Amounts falling due after more than one year:

Bakhshi & Shirazi Holdings Ltd

27,989

27,419

Aggregate amounts

39,919

35,731

6.	CURRENT ASSET INVESTMENTS

31.3.25

31.3.24

£

£

Unlisted investments

50,499

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Tax

55,399

26,000

Directors' current accounts

6,879

9,537

Accrued expenses

2,393

2,189

64,671

37,726

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans - 2-5 years

16,224

27,129

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

31.3.25

31.3.24

£

£

Dr Azhar Bakhshi

Balance outstanding at start of year

(9,412

)

(2,695

)

Amounts advanced

3,457

1,315

Amounts repaid

(924

)

(8,032

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(6,879

)

(9,412

)

10.	RELATED PARTY DISCLOSURES

The company was under the control of Mr A Bakhshi, a director and members of his close family throughout the current period. Mr A Bakhshi is personally interested in 37.5% (2024 - 43%) of the company's share capital. In addition, his spouse controls a further 37.5% (2024 - 43%), his daughter 12.5% (2024 - 0%) and his mother 12.5% (2024 - 14%) of the company's issued share capital.