REGISTERED NUMBER: 09459805 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st August 2025

for

The Laurels Medical Services Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

36,882

10,413

CURRENT ASSETS

Debtors

5

17,592

9,568

Investments

6

94,632

2,585

Cash at bank

210,781

241,045

323,005

253,198

CREDITORS

Amounts falling due within one year

7

14,800

10,978

NET CURRENT ASSETS

308,205

242,220

TOTAL ASSETS LESS CURRENT LIABILITIES

345,087

252,633

CREDITORS

Amounts falling due after more than one year

8

(27,651

)

-

PROVISIONS FOR LIABILITIES

(7,008

)

(1,978

)

NET ASSETS

310,428

250,655

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

310,328

250,555

SHAREHOLDERS' FUNDS

310,428

250,655

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 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 12th May 2026 and were signed on its behalf by:

Dr C Augustine - Director

1.	COMPANY INFORMATION

The Laurels Medical Services 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:

09459805

Registered office:

The Lexicon

Mount Street

Manchester

M2 5NT

The presentation currency of the financial statements is the Pound Sterling (£).

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

Revenue from the provision of professional services is recognised on delivery of the service.

Tangible fixed assets

Tangible Fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment loss.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following basis:

Fixtures and Fittings - 25% straight line

Motor Vehicle - 20% straight line

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 the profit or loss.

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.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1st September 2024

14,298

74,050

88,348

Additions

-

36,896

36,896

At 31st August 2025

14,298

110,946

125,244

DEPRECIATION

At 1st September 2024

3,885

74,050

77,935

Charge for year

3,048

7,379

10,427

At 31st August 2025

6,933

81,429

88,362

NET BOOK VALUE

At 31st August 2025

7,365

29,517

36,882

At 31st August 2024

10,413

-

10,413

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

9,118

9,568

Directors' current accounts

8,474

-

17,592

9,568

6.	CURRENT ASSET INVESTMENTS

Market value of listed investments at 31 August 2025 - £94,632 (2024 - £2,585).

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Hire purchase contracts

3,725

-

Tax

9,870

4,580

Directors' current accounts

-

5,628

Accrued expenses

1,205

770

14,800

10,978

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Hire purchase contracts

27,651

-

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

60

Ordinary A

£1

60

60

40

Ordinary B

£1

40

40

100

100

The A Shares confer on the holders the right to vote upon any resolution proposed at any general meeting of the company.

The B Shares do not confer on the holders the right to vote upon any resolution proposed at any general meeting of the company.

The A and B Shares rank pari passu in respect of dividend and capital distribution rights.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st August 2025 and 31st August 2024:

31.8.25

31.8.24

£

£

Dr C Augustine and Dr N Augustine

Balance outstanding at start of year

(5,628

)

(16,177

)

Amounts advanced

16,914

14,000

Amounts repaid

(2,812

)

(3,451

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

8,474

(5,628

)

The loan is payable on demand and no interest was charged during the year.

11.	ULTIMATE CONTROLLING PARTY