REGISTERED NUMBER: 07427417 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Jeremy Ward Surgery Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

15,209

18,252

Tangible assets

5

2,458

1,309

17,667

19,561

CURRENT ASSETS

Debtors

6

2,648

4,679

Cash at bank

14,337

21,047

16,985

25,726

CREDITORS

Amounts falling due within one year

7

13,795

18,813

NET CURRENT ASSETS

3,190

6,913

TOTAL ASSETS LESS CURRENT LIABILITIES

20,857

26,474

PROVISIONS FOR LIABILITIES

8

467

249

NET ASSETS

20,390

26,225

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

20,290

26,125

SHAREHOLDERS' FUNDS

20,390

26,225

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

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

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 May 2026 and were signed on its behalf by:

Dr J B Ward - Director

1.	STATUTORY INFORMATION

Jeremy Ward Surgery Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

07427417

Registered office:

C/o Echo Tax, SPACES Manchester

Peter House

Oxford Street

Manchester

M1 5AN

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

Taxation

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 December 2024

and 30 November 2025

60,850

AMORTISATION

At 1 December 2024

42,598

Amortisation for year

3,043

At 30 November 2025

45,641

NET BOOK VALUE

At 30 November 2025

15,209

At 30 November 2024

18,252

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 December 2024

3,154

Additions

2,069

Disposals

(447

)

At 30 November 2025

4,776

DEPRECIATION

At 1 December 2024

1,845

Charge for year

920

Eliminated on disposal

(447

)

At 30 November 2025

2,318

NET BOOK VALUE

At 30 November 2025

2,458

At 30 November 2024

1,309

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

2,648

4,679

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Tax

2,623

6,768

Social security and other taxes

-

80

Wage control

1,048

1,048

Directors' current accounts

9,116

8,585

Accrued expenses

1,008

2,332

13,795

18,813

8.	PROVISIONS FOR LIABILITIES

30.11.25

30.11.24

£

£

Deferred tax

467

249

Deferred

tax

£

Balance at 1 December 2024

249

Provided during year

218

Balance at 30 November 2025

467

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

60

Ordinary A

o1

60

60

40

Ordinary B

o1

40

40

100

100

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

30.11.25

30.11.24

£

£

Dr J B Ward

Balance outstanding at start of year

(8,585

)

(931

)

Amounts advanced

15,586

30,923

Amounts repaid

(16,117

)

(38,577

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(9,116

)

(8,585

)

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Dr J B Ward.