Company Registration No. 09359400 (England and Wales)
Gynae Specialist Ltd
Unaudited accounts
for the year ended 31 December 2025
Gynae Specialist Ltd
Unaudited accounts
Contents
Gynae Specialist Ltd
Company Information
for the year ended 31 December 2025
Company Number
09359400 (England and Wales)
Registered Office
68 HABGOOD ROAD
LOUGHTON
ESSEX
IG10 1HE
Accountants
Total Accounting Solutions Limited
68 Habgood Road
Loughton
Essex
IG10 1HE
Gynae Specialist Ltd
Statement of financial position
as at 31 December 2025
Tangible assets
21,893
32,840
Cash at bank and in hand
31,653
38,687
Creditors: amounts falling due within one year
(25,971)
(32,154)
Net current assets
7,420
6,533
Total assets less current liabilities
29,313
39,373
Creditors: amounts falling due after more than one year
(14,163)
(24,565)
Called up share capital
100
100
Profit and loss account
15,050
14,708
Shareholders' funds
15,150
14,808
For the year ending 31 December 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 director acknowledges her 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 and authorised for issue on 28 April 2026 and were signed on its behalf by
A Nathan-Smith
Director
Company Registration No. 09359400
Gynae Specialist Ltd
Notes to the Accounts
for the year ended 31 December 2025
Gynae Specialist Ltd is a private company, limited by shares, registered in England and Wales, registration number 09359400. The registered office is 68 HABGOOD ROAD, LOUGHTON, ESSEX, IG10 1HE.
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.
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.
The accounts have been prepared under the historical cost convention.
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 rendering of services is recognised by reference to the date the work is performed.
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:
Computer equipment
20% straight line
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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.
Gynae Specialist Ltd
Notes to the Accounts
for the year ended 31 December 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 January 2025
699
54,035
771
55,505
At 31 December 2025
699
54,035
771
55,505
At 1 January 2025
280
21,614
771
22,665
Charge for the year
140
10,807
-
10,947
At 31 December 2025
420
32,421
771
33,612
At 31 December 2025
279
21,614
-
21,893
At 31 December 2024
419
32,421
-
32,840
Carrying values included above held under finance leases and hire purchase contracts:
£
£
- Motor vehicles
21,614
32,421
Amounts falling due within one year
Deferred tax asset
1,738
-
6
Creditors: amounts falling due within one year
2025
2024
Obligations under finance leases and hire purchase contracts
10,402
9,641
Taxes and social security
13,596
13,416
Loans from directors
819
7,933
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
14,163
24,565
Gynae Specialist Ltd
Notes to the Accounts
for the year ended 31 December 2025
8
Deferred taxation
2025
2024
Accelerated capital allowances
(1,738)
-
Credited to the profit and loss account
(1,738)
-
Provision at end of year
(1,738)
-
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).