REGISTERED NUMBER: 13754406 (England and Wales)

Unaudited Financial Statements for the Year Ended 30th November 2025

for

J W Q Surgical Services Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

867

140

CURRENT ASSETS

Debtors

5

6,062

8,379

Cash at bank

41,531

28,010

47,593

36,389

CREDITORS

Amounts falling due within one year

6

7,096

10,403

NET CURRENT ASSETS

40,497

25,986

TOTAL ASSETS LESS CURRENT LIABILITIES

41,364

26,126

PROVISIONS FOR LIABILITIES

166

8

NET ASSETS

41,198

26,118

CAPITAL AND RESERVES

Called up share capital

7

101

101

Retained earnings

41,097

26,017

SHAREHOLDERS' FUNDS

41,198

26,118

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th 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 21st May 2026 and were signed on its behalf by:

Dr J Quarmby - Director

1.	COMPANY INFORMATION

J W Q Surgical Services Limited 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:

13754406

Registered office:

10-12 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

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

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

Tangible fixed assets

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

Tangible fixed assets are included at cost less depreciation and impairment. Depreciation has been computed to write off the cost of tangible fixed assets over their expected useful life.

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% on cost

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 Income Statement, 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

fittings

£

COST

At 1st December 2024

325

Additions

1,077

At 30th November 2025

1,402

DEPRECIATION

At 1st December 2024

185

Charge for year

350

At 30th November 2025

535

NET BOOK VALUE

At 30th November 2025

867

At 30th November 2024

140

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

as restated

£

£

Trade debtors

6,062

8,379

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

as restated

£

£

Tax

5,491

8,229

Directors' current accounts

660

1,379

Accrued expenses

945

795

7,096

10,403

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

as restated

£

£

100

Ordinary A

£1

100

101

1

Ordinary B

£1

1

-

101

101

Each share class has full voting, dividend and capital distribution rights

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

30.11.25

30.11.24

as restated

£

£

Dr J Quarmby

Balance outstanding at start of year

(1,379

)

(3,052

)

Amounts advanced

20,000

20,402

Amounts repaid

(19,281

)

(18,729

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(660

)

(1,379

)

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

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Dr J Quarmby.