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Company No: 10525639 (England and Wales)

# SIMON FISHER SURGERY LIMITED

### Unaudited Financial Statements
For the financial year ended 31 March 2025
Pages for filing with the registrar

SIMON FISHER SURGERY LIMITED

## Unaudited Financial Statements

For the financial year ended 31 March 2025

Contents

SIMON FISHER SURGERY LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 31 March 2025
SIMON FISHER SURGERY LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 31 March 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 38,947 |  | 42,522
|  | 38,947 |  | 42,522
Current assets |  |  |  |
Debtors | 4 | 8,190 |  | 3,997
Cash at bank and in hand |  | 4,880 |  | 11,837
|  | 13,070 |  | 15,834
Creditors: amounts falling due within one year | 5 | ( 31,962) |  | ( 15,168)
Net current (liabilities)/assets |  | (18,892) |  | 666
Total assets less current liabilities |  | 20,055 |  | 43,188
Creditors: amounts falling due after more than one year | 6 | ( 6,776) |  | ( 27,240)
Provision for liabilities |  | ( 7,130) |  | ( 7,792)
Net assets |  | 6,149 |  | 8,156
Capital and reserves |  |  |  |
Called-up share capital | 7 | 10 |  | 10
Profit and loss account |  | 6,139 |  | 8,146
Total shareholders' funds |  | 6,149 |  | 8,156

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of Simon Fisher Surgery Limited (registered number: 10525639) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

C L Fisher Director |

31 March 2026

SIMON FISHER SURGERY LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
SIMON FISHER SURGERY LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Simon Fisher Surgery Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 1 The Atrium Phoenix Square, Wyncolls Road, Colchester, CO4 9AS, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Statement of Financial Position date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Statement of Financial Position date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

##### Interest income

Interest income is recognised in the profit or loss using the effective interest method.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.
Deferred tax
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 financial statements. 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.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Vehicles | 20 % reducing balance
Fixtures and fittings | 4 years straight line
Computer equipment | 3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
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 profit or loss.

##### Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Income Statement over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Statement of Financial Position date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

##### Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 2 |  | 2

#### 3. Tangible assets

| Vehicles |  | Fixtures and fittings |  | Computer equipment |  | Total
| £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |
At 01 April 2024 | 77,533 |  | 2,230 |  | 13,233 |  | 92,996
Additions | 0 |  | 129 |  | 699 |  | 828
Disposals | 0 |  | 0 |  | ( 528) |  | ( 528)
At 31 March 2025 | 77,533 |  | 2,359 |  | 13,404 |  | 93,296
Accumulated depreciation |  |  |  |  |  |  |
At 01 April 2024 | 42,374 |  | 711 |  | 7,389 |  | 50,474
Charge for the financial year | ( 752) |  | 587 |  | 4,363 |  | 4,198
Disposals | 0 |  | 0 |  | ( 323) |  | ( 323)
At 31 March 2025 | 41,622 |  | 1,298 |  | 11,429 |  | 54,349
Net book value |  |  |  |  |  |  |
At 31 March 2025 | 35,911 |  | 1,061 |  | 1,975 |  | 38,947
At 31 March 2024 | 35,159 |  | 1,519 |  | 5,844 |  | 42,522
Leased assets included above: |  |  |  |  |  |  |
Net book value |  |  |  |  |  |  |
At 31 March 2025 | 35,911 |  | 0 |  | 0 |  | 35,911
At 31 March 2024 | 35,159 |  | 0 |  | 0 |  | 35,159

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 6,127 |  | 1,976
Prepayments | 2,063 |  | 2,021
| 8,190 |  | 3,997

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Amounts owed to directors | 1,374 |  | 1,248
Accruals | 3,607 |  | 2,536
Taxation and social security | 6,516 |  | 2,852
Obligations under finance leases and hire purchase contracts | 20,465 |  | 8,532
| 31,962 |  | 15,168

#### 6. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Obligations under finance leases and hire purchase contracts | 6,776 |  | 27,240

The hire purchase liability is secured against the asset to which it relates.

#### 7. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
5 A ordinary shares of £ 1.00 each | 5 |  | 5
5 B ordinary shares of £ 1.00 each | 5 |  | 5
| 10 |  | 10

#### 8. Related party transactions

Transactions with the entity's directors

| 2025 |  | 2024
| £ |  | £
At the financial year end the Company owed the following amount to the directors. | 1,374 |  | 1,248