Wessex Medical and Surgical Services Limited 09154271 false 2024-09-01 2025-08-31 2025-08-31 The principal activity of the company is provision of medical and surgical services. Digita Accounts Production Advanced 6.30.9574.0 true 09154271 2024-09-01 2025-08-31 09154271 2025-08-31 09154271 core:FinanceLeases core:CurrentFinancialInstruments 2025-08-31 09154271 core:FinanceLeases core:Non-currentFinancialInstruments 2025-08-31 09154271 core:CurrentFinancialInstruments 2025-08-31 09154271 core:CurrentFinancialInstruments core:WithinOneYear 2025-08-31 09154271 core:Non-currentFinancialInstruments 2025-08-31 09154271 core:Non-currentFinancialInstruments core:AfterOneYear 2025-08-31 09154271 core:FurnitureFittingsToolsEquipment 2025-08-31 09154271 core:MotorVehicles 2025-08-31 09154271 bus:SmallEntities 2024-09-01 2025-08-31 09154271 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 09154271 bus:FilletedAccounts 2024-09-01 2025-08-31 09154271 bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 09154271 bus:RegisteredOffice 2024-09-01 2025-08-31 09154271 bus:Director1 2024-09-01 2025-08-31 09154271 bus:Director2 2024-09-01 2025-08-31 09154271 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 09154271 bus:Agent1 2024-09-01 2025-08-31 09154271 core:ComputerEquipment 2024-09-01 2025-08-31 09154271 core:FurnitureFittingsToolsEquipment 2024-09-01 2025-08-31 09154271 core:MotorVehicles 2024-09-01 2025-08-31 09154271 countries:EnglandWales 2024-09-01 2025-08-31 09154271 2024-08-31 09154271 core:FurnitureFittingsToolsEquipment 2024-08-31 09154271 core:MotorVehicles 2024-08-31 09154271 2023-09-01 2024-08-31 09154271 2024-08-31 09154271 core:FinanceLeases core:CurrentFinancialInstruments 2024-08-31 09154271 core:FinanceLeases core:Non-currentFinancialInstruments 2024-08-31 09154271 core:CurrentFinancialInstruments 2024-08-31 09154271 core:CurrentFinancialInstruments core:WithinOneYear 2024-08-31 09154271 core:Non-currentFinancialInstruments 2024-08-31 09154271 core:Non-currentFinancialInstruments core:AfterOneYear 2024-08-31 09154271 core:FurnitureFittingsToolsEquipment 2024-08-31 09154271 core:MotorVehicles 2024-08-31 iso4217:GBP xbrli:pure

Company No: 09154271

Wessex Medical and Surgical Services Limited
Unaudited Financial Statements
Year Ended
31 August 2025

Wessex Medical and Surgical Services Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 8

Wessex Medical and Surgical Services Limited

Company Information

Directors | G S Barham C E Hukins

Registered office | Suite 8 Bourne Gate 25 Bourne Valley Road Poole Dorset BH12 1DY

Accountants | Brett Pittwood Chartered Certified AccountantsSuite 8 Bourne Gate 25 Bourne Valley Road Poole Dorset BH12 1DY

Wessex Medical and Surgical Services Limited

(Registration number: 09154271)
Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 70,384 | 55,965
Current assets |  |  |
Debtors | 5 | 50,927 | 91,043
Cash at bank and in hand |  | 40,533 | 18,771
|  | 91,460 | 109,814
Creditors: Amounts falling due within one year | 6 | (79,434) | (136,084)
Net current assets/(liabilities) |  | 12,026 | (26,270)
Total assets less current liabilities |  | 82,410 | 29,695
Creditors: Amounts falling due after more than one year | 6 | (53,620) | (2,658)
Provisions for liabilities |  | (17,596) | (13,991)
Net assets |  | 11,194 | 13,046
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 11,094 | 12,946
Shareholders' funds |  | 11,194 | 13,046

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.

Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 13 May 2026 and signed on its behalf by:

G S Barham
Director

Wessex Medical and Surgical Services Limited

Notes to the Unaudited 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:
Suite 8 Bourne Gate
25 Bourne Valley Road
Poole
Dorset
BH12 1DY
England

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.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in sterling which is the functional currency of the company. Monetary amounts are rounded to the nearest pound.

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 returns, rebates 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.

Wessex Medical and Surgical Services Limited

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

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.

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
Computer 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 merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

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.

Wessex Medical and Surgical Services Limited

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

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.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

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.

Wessex Medical and Surgical Services Limited

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

Financial instruments

Classification
Financial assets
Basic financial assets
Basic financial assets, which include trade debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Other financial assets
Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publically traded and whose fair values cannot be measured reliably are measured at cost less impairment.
Financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including trade and other creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 4).

Wessex Medical and Surgical Services Limited

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

4 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 September 2024 | 13,585 | 58,820 | 72,405
Additions | 1,567 | 73,490 | 75,057
Disposals | - | (58,820) | (58,820)
At 31 August 2025 | 15,152 | 73,490 | 88,642
Depreciation
At 1 September 2024 | 9,087 | 7,353 | 16,440
Charge for the year | 1,516 | 7,655 | 9,171
Eliminated on disposal | - | (7,353) | (7,353)
At 31 August 2025 | 10,603 | 7,655 | 18,258
Carrying amount
At 31 August 2025 | 4,549 | 65,835 | 70,384
At 31 August 2024 | 4,498 | 51,467 | 55,965

5 | Debtors

| 2025 £ | 2024 £
Trade debtors | 19,484 | 64,328
Other debtors | 6,099 | 24,964
Prepayments | 25,344 | 1,751
| 50,927 | 91,043

Wessex Medical and Surgical Services Limited

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

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 7 | 9,730 | 57,885
Accruals and deferred income |  | 6,210 | 5,071
Other creditors |  | 63,494 | 73,128
|  | 79,434 | 136,084

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 7 | 53,620 | 2,658

7 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | - | 2,658
Finance lease liabilities | 53,620 | -
| 53,620 | 2,658

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 2,763 | 2,862
Finance lease liabilities | 6,967 | 55,023
| 9,730 | 57,885