Paraesthetic Surgical Limited


Directors	Lohana, Parkash, Dr
	Lohana, Rekha, Dr


Registered Address	10 Queensway
	Lincoln
	LN2 4AH


Registered Number	10294283 (England and Wales)

Balance Sheet as at
31 July 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		7,576		3,223
			7,576		3,223
Current assets
Debtors	4	1,446,706		1,069,653
Cash at bank and on hand		24,501		13,040
		1,471,207		1,082,693
Creditors amounts falling due within one year		(215,000)		(119,445)
Net current assets (liabilities)			1,256,207		963,248
Total assets less current liabilities			1,263,783		966,471
Net assets			1,263,783		966,471
Capital and reserves
Called up share capital			100		100
Profit and loss account			1,263,683		966,371
Shareholders' funds			1,263,783		966,471

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 16 April 2026, and are signed on its behalf by:

Lohana, Parkash, Dr
Director
Registered Company No. 10294283

Paraesthetic Surgical Limited

Notes to the Financial Statements
for the year ended 31 July 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		1

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 August 24	6,804
	Additions	7,073
	At 31 July 25	13,877
	Depreciation and impairment
	At 01 August 24	3,582
	Charge for year	2,719
	At 31 July 25	6,302
	Net book value
	At 31 July 25	7,576
	At 31 July 24	3,223

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	58,744	30,481
Other debtors	143,061	273,883
Total	201,805	304,364


	Included within Debtors Due Within One Year is £273,834 (2024 nil) relating to directors loan accounts which were repaid after the year end.