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Registration number: 12172701

East Midlands Gastroenterology Services Limited
Unaudited Abridged Financial Statements
(Companies House version)
for the Year Ended 31 August 2025

East Midlands Gastroenterology Services Limited

Contents

Accountants' Report | 1
Abridged Balance Sheet | 2 to 3
Notes to the Unaudited Abridged Financial Statements | 4 to 6

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
East Midlands Gastroenterology Services Limited
for the Year Ended 31 August 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of East Midlands Gastroenterology Services Limited for the year ended 31 August 2025 as set out on pages 2 to 6 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/members/regulations-standards-and-guidance/.

This report is made solely to the Board of Directors of East Midlands Gastroenterology Services Limited, as a body, in accordance with the terms of our engagement letter dated 30 May 2024. Our work has been undertaken solely to prepare for your approval the accounts of East Midlands Gastroenterology Services Limited and state those matters that we have agreed to state to the Board of Directors of East Midlands Gastroenterology Services Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than East Midlands Gastroenterology Services Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that East Midlands Gastroenterology Services Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of East Midlands Gastroenterology Services Limited. You consider that East Midlands Gastroenterology Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of East Midlands Gastroenterology Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Page Kirk LLP
Chartered accountants and chartered tax advisers
Sherwood House
7 Gregory Boulevard
Nottingham
NG7 6LB

17 April 2026

East Midlands Gastroenterology Services Limited

(Registration number: 12172701)
Abridged Balance Sheet as at 31 August 2025

|  | 2025 | 2024
|  | £ | £ | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 39,412 |  | 45,144
Current assets |  |  |  |  |
Debtors |  | 6,060 |  | 9,338 |
Cash at bank and in hand |  | 6,784 |  | 20,980 |
|  | 12,844 |  | 30,318 |
Creditors: Amounts falling due within one year | 5.1 | (28,414) |  | (30,106) |
Net current (liabilities)/assets |  |  | (15,570) |  | 212
Total assets less current liabilities |  |  | 23,842 |  | 45,356
Creditors: Amounts falling due after more than one year | 5.2 |  | - |  | (12,260)
Provisions for liabilities |  |  | (10,444) |  | (11,963)
Net assets |  |  | 13,398 |  | 21,133
Capital and reserves |  |  |  |  |
Called up share capital |  | 23 |  | 23 |
Profit and loss account |  | 13,375 |  | 21,110 |
Total equity |  |  | 13,398 |  | 21,133

East Midlands Gastroenterology Services Limited

(Registration number: 12172701)
Abridged Balance Sheet as at 31 August 2025

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

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 17 April 2026

......................................... Dr S D Hearing Director

East Midlands Gastroenterology Services Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Sherwood House
7 Gregory Boulevard
Nottingham
NG7 6LB

These financial statements were authorised for issue by the director on 17 April 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Basis of preparation of financial statements

These financial statements were prepared under the historical cost convention in accordance with applicable United Kingdom accounting standards, including the Financial Reporting Standard 102 ('FRS 102') Section 1A small entities, and with the Companies Act 2006.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

East Midlands Gastroenterology Services Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Motor vehicles | 15% reducing balance
Office equipment | 25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.
Trade debtors are recognised at the transaction price. Any trade debtors that are deemed unrecoverable will be provided against in that year.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

East Midlands Gastroenterology Services Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 August 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

During the year, the average number of employees at the company was 1 (2024 - 1).

4 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 September 2024 | - | 55,180 | 55,180
Additions | 1,161 | - | 1,161
At 31 August 2025 | 1,161 | 55,180 | 56,341
Depreciation
At 1 September 2024 | - | 10,036 | 10,036
Charge for the year | 121 | 6,772 | 6,893
At 31 August 2025 | 121 | 16,808 | 16,929
Carrying amount
At 31 August 2025 | 1,040 | 38,372 | 39,412
At 31 August 2024 | - | 45,144 | 45,144

5 | Creditors

Creditors: amounts falling due within one year

Creditors include net obligations under finance lease and hire purchase contracts which are secured of £12,260 (2024 - £15,260). All finance leases and hire purchases are secured against the asset to which they relate to.

Creditors: amounts falling due after more than one year

Creditors include net obligations under finance lease and hire purchase contracts which are secured of £nil (2024 - £12,260). All finance leases and hire purchases are secured against the asset to which they relate to.