REGISTERED NUMBER: 09380928 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

J T GRIFFITHS MEDICAL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Dr J T Griffiths

Dr A G Griffiths

SECRETARY:

Dr J T Griffiths

REGISTERED OFFICE:

Larch House

Parklands Business Park

Denmead

Hampshire

PO7 6XP

REGISTERED NUMBER:

09380928 (England and Wales)

ACCOUNTANTS:

Gibson Whitter

Chartered Accountants

and Chartered Tax Advisers

Larch House

Parklands Business Park

Denmead

Hampshire

PO7 6XP

FIXED ASSETS

Tangible assets

4

1,057

28,166

CURRENT ASSETS

Debtors

5

1,283,095

493,717

Cash at bank

226,861

519,915

1,509,956

1,013,632

CREDITORS

Amounts falling due within one year

6

204,791

256,624

NET CURRENT ASSETS

1,305,165

757,008

TOTAL ASSETS LESS CURRENT LIABILITIES

1,306,222

785,174

PROVISIONS FOR LIABILITIES

9

264

7,041

NET ASSETS

1,305,958

778,133

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,305,858

778,033

1,305,958

778,133

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 and authorised for issue by the Board of Directors and authorised for issue on 15 May 2026 and were signed on its behalf by:

Dr J T Griffiths - Director

1.	STATUTORY INFORMATION

J T Griffiths Medical Limited 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.

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.

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 etc

-

33% on cost

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

64,523

Additions

1,399

Disposals

(60,339

)

At 30 September 2025

5,583

DEPRECIATION

At 1 October 2024

36,357

Charge for year

8,051

Eliminated on disposal

(39,882

)

At 30 September 2025

4,526

NET BOOK VALUE

At 30 September 2025

1,057

At 30 September 2024

28,166

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

Plant and

machinery

etc

£

COST

At 1 October 2024

58,190

Disposals

(58,190

)

At 30 September 2025

-

DEPRECIATION

At 1 October 2024

30,913

Charge for year

6,820

Eliminated on disposal

(37,733

)

At 30 September 2025

-

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

27,277

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

62,898

10,408

Other debtors

1,220,197

483,309

1,283,095

493,717

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Hire purchase contracts (see note 7)

-

32,336

Taxation and social security

203,291

198,673

Other creditors

1,500

25,615

204,791

256,624

7.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

30.9.25

30.9.24

£

£

Net obligations repayable:

Within one year

-

32,336

Non-cancellable

operating leases

30.9.25

30.9.24

£

£

Within one year

-

9,250

Between one and five years

-

10,793

-

20,043

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.25

30.9.24

£

£

Hire purchase contracts

-

32,336

The hire purchase contracts are secured against the assets being financed.

9.	PROVISIONS FOR LIABILITIES

30.9.25

30.9.24

£

£

Deferred tax

264

7,041

Deferred

tax

£

Balance at 1 October 2024

7,041

Provided during year

(6,777

)

Balance at 30 September 2025

264

10.	RELATED PARTY TRANSACTIONS

At the year end the company was owed by the directors: £594,360 (30.9.24: owed to the directors £22,805).

Included within other debtors is an amount owed by two connected companies £618,534 (30.9.24: owed by one connected company £476,506)

11.	ULTIMATE CONTROLLING PARTY

The controlling parties are Dr A G Colvin and Dr J T Griffiths by virtue of their shareholding.