REGISTERED NUMBER: 09662003 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

M D Surgery Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Dr C H Bell

REGISTERED OFFICE:

Mann Cottage

Oxford Street

Moreton-in-Marsh

Gloucestershire

GL56 0LA

REGISTERED NUMBER:

09662003 (England and Wales)

ACCOUNTANTS:

Tayabali Tomlin

Chartered Accountants

Kenton House

Oxford Street

Moreton-in-Marsh

Gloucestershire

GL56 0LA

FIXED ASSETS

Tangible assets

4

64,536

78,746

CURRENT ASSETS

Debtors

5

85,439

72,434

Cash at bank

28,365

20,038

113,804

92,472

CREDITORS

Amounts falling due within one year

6

80,946

95,985

NET CURRENT ASSETS/(LIABILITIES)

32,858

(3,513

)

TOTAL ASSETS LESS CURRENT LIABILITIES

97,394

75,233

CREDITORS

Amounts falling due after more than one year

7

(9,345

)

(20,319

)

PROVISIONS FOR LIABILITIES

(12,262

)

(14,962

)

NET ASSETS

75,787

39,952

CAPITAL AND RESERVES

Called up share capital

1,010

1,010

Retained earnings

74,777

38,942

SHAREHOLDERS' FUNDS

75,787

39,952

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 8 December 2025 and were signed by:

Dr C H Bell - Director

1.	STATUTORY INFORMATION

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

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 July 2024

287,458

12,986

300,444

Additions

-

7,301

7,301

At 30 June 2025

287,458

20,287

307,745

DEPRECIATION

At 1 July 2024

211,412

10,286

221,698

Charge for year

19,011

2,500

21,511

At 30 June 2025

230,423

12,786

243,209

NET BOOK VALUE

At 30 June 2025

57,035

7,501

64,536

At 30 June 2024

76,046

2,700

78,746

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

Fixtures

and

fittings

£

COST

At 1 July 2024

and 30 June 2025

61,262

DEPRECIATION

At 1 July 2024

31,419

Charge for year

7,460

At 30 June 2025

38,879

NET BOOK VALUE

At 30 June 2025

22,383

At 30 June 2024

29,843

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

85,439

72,434

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

2,213

2,118

Hire purchase contracts

8,713

20,447

Trade creditors

22,473

22,528

Taxation and social security

37,416

20,625

Other creditors

10,131

30,267

80,946

95,985

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

9,345

11,606

Hire purchase contracts

-

8,713

9,345

20,319

8.	RELATED PARTY DISCLOSURES