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Company Registration No. 08354458 (England and Wales)
Pro Surgical Limited Unaudited accounts for the year ended 30 June 2025
Pro Surgical Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Pro Surgical Limited Company Information for the year ended 30 June 2025
Directors
R Tyler D Collett-Mills
Company Number
08354458 (England and Wales)
Registered Office
Radway Road Shirley Solihull West Midlands B90 4NS
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Pro Surgical Limited Statement of financial position as at 30 June 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
15,277
24,000
Current assets
Debtors
5
12,457
4,802
Cash at bank and in hand
9,474
18,275
21,931
23,077
Creditors: amounts falling due within one year
6
(32,933)
(32,264)
Net current liabilities
(11,002)
(9,187)
Total assets less current liabilities
4,275
14,813
Creditors: amounts falling due after more than one year
7
(9,998)
(14,123)
Provisions for liabilities
Deferred tax
8
(3,819)
-
Net (liabilities)/assets
(9,542)
690
Capital and reserves
Called up share capital
9
100
100
Profit and loss account
(9,642)
590
Shareholders' funds
(9,542)
690
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 March 2026 and were signed on its behalf by
R Tyler Director Company Registration No. 08354458
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Pro Surgical Limited Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
Pro Surgical Limited is a private company, limited by shares, registered in England and Wales, registration number 08354458. The registered office is Radway Road, Shirley, Solihull, West Midlands, B90 4NS.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% straight line
Fixtures & fittings
25% straight line
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Going concern
The directors have made an assessment of the company's ability to continue as a going concern for a period of at least twelve months from the date on which the financial statements were approved. As a result of their assessment they consider that the company is able to continue to operate as a going concern and that it is appropriate to prepare the financial statements on a going concern basis.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Pro Surgical Limited Notes to the Accounts for the year ended 30 June 2025
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 July 2024
79,105
558
79,663
Additions
2,655
1,287
3,942
At 30 June 2025
81,760
1,845
83,605
Depreciation
At 1 July 2024
55,105
558
55,663
Charge for the year
12,494
171
12,665
At 30 June 2025
67,599
729
68,328
Net book value
At 30 June 2025
14,161
1,116
15,277
At 30 June 2024
24,000
-
24,000
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
7,562
4,802
Accrued income and prepayments
1,529
-
Other debtors
3,366
-
12,457
4,802
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
4,002
4,000
VAT
2,326
1,861
Trade creditors
2,892
252
Taxes and social security
-
59
Loans from directors
22,388
24,832
Accruals
1,325
1,260
32,933
32,264
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
9,998
14,123
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Pro Surgical Limited Notes to the Accounts for the year ended 30 June 2025
8
Deferred taxation
2025
2024
£
£
Accelerated capital allowances
3,819
-
2025
2024
£
£
Charged to the profit and loss account
3,819
-
Provision at end of year
3,819
-
9
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
80 Ordinary A shares of £1 each
80
80
20 Ordinary B shares of £1 each
20
20
100
100
10
Average number of employees
During the year the average number of employees was 4 (2024: 4).
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