Clinical Engineering Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 07088890 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

CLINICAL ENGINEERING LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs E Stone

Mr D R Stone

REGISTERED OFFICE:

Unit 9, Bankside

Station Field Industrial Estate

Kidlington

Oxfordshire

OX5 1JE

REGISTERED NUMBER:

07088890 (England and Wales)

ACCOUNTANTS:

Bronsens

Chartered Certified Accountants

Eden House

Two Rivers Business Park

Witney

Oxfordshire

OX28 4BL

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

28,361

38,618

28,361

38,618

CURRENT ASSETS

Stocks

47,925

64,275

Debtors

6

48,776

113,540

Cash at bank

58,641

64,843

155,342

242,658

CREDITORS

Amounts falling due within one year

7

140,203

231,045

NET CURRENT ASSETS

15,139

11,613

TOTAL ASSETS LESS CURRENT
LIABILITIES

43,500

50,231

CREDITORS

Amounts falling due after more than one
year

8

(2,803

)

(32,317

)

PROVISIONS FOR LIABILITIES

10

(4,796

)

(6,707

)

NET ASSETS

35,901

11,207

CAPITAL AND RESERVES

Called up share capital

11

100

Retained earnings

35,801

11,107

SHAREHOLDERS' FUNDS

35,901

11,207

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 May 2026 and were signed on its behalf by:

Mrs E Stone - Director

1.	STATUTORY INFORMATION

Clinical Engineering Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Computer software is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

Straight line over 5 years

Fixtures and fittings

-

Straight line over 5 years

Motor vehicles

-

Straight line over 4 years

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Computer

software

£

COST

At 1 December 2024

and 30 November 2025

11,162

AMORTISATION

At 1 December 2024

and 30 November 2025

11,162

NET BOOK VALUE

At 30 November 2025

-

At 30 November 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

COST

At 1 December 2024

13,777

26,538

82,185

122,500

Additions

-

19,389

Disposals

-

(40,647

)

(40,647

)

At 30 November 2025

13,777

26,538

60,927

101,242

DEPRECIATION

At 1 December 2024

13,777

25,784

44,321

83,882

Charge for year

-

566

16,725

17,291

Eliminated on disposal

-

(28,292

)

(28,292

)

At 30 November 2025

13,777

26,350

32,754

72,881

NET BOOK VALUE

At 30 November 2025

-

188

28,173

28,361

At 30 November 2024

-

754

37,864

38,618

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 December 2024

45,000

Disposals

(29,652

)

At 30 November 2025

15,348

DEPRECIATION

At 1 December 2024

13,038

Charge for year

10,014

Eliminated on disposal

(17,297

)

At 30 November 2025

5,755

NET BOOK VALUE

At 30 November 2025

9,593

At 30 November 2024

31,962

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

Trade debtors

41,589

104,583

Tax

586

2,409

Prepayments

6,601

6,548

48,776

113,540

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

Bank loans and overdrafts (see note 9)

10,000

Hire purchase contracts

4,806

10,499

Trade creditors

7,731

7,512

Social security and other taxes

4,916

4,663

VAT

22,291

25,182

Other creditors

332

Directors' current accounts

87,699

170,349

Accrued expenses

2,428

2,508

140,203

231,045

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30.11.25

30.11.24

£

Bank loans (see note 9)

-

10,000

Hire purchase contracts

2,803

22,317

2,803

32,317

9.

LOANS

An analysis of the maturity of loans is given below:

30.11.25

30.11.24

£

Amounts falling due within one year or on demand:

Bank loans

10,000

Amounts falling due between one and two years:

Bank loans - 1-2 years

-

10,000

10.	PROVISIONS FOR LIABILITIES

30.11.25

30.11.24

£

Deferred tax

Accelerated capital allowances

4,796

6,707

Deferred

tax

£

Balance at 1 December 2024

6,707

Provided during year

(1,911

)

Balance at 30 November 2025

4,796

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

100

Ordinary

£1

100