MBowen Medical Practice Ltd 31/08/2025 iXBRL

MBowen Medical Practice Ltd

Balance sheet

31st August 2025

		31/08/25		31/08/24
	Note	£	£	£	£

Current assets
Debtors	5	100,138		105,930
Cash at bank and in hand		110,516		4
		_______		_______
		210,654		105,934
Creditors: amounts falling due
within one year	6	( 37,279)		( 28,782)
		_______		_______
Net current assets			173,375		77,152

			_______		_______
Net assets			173,375		77,152
			_______		_______

Capital and reserves
Called up share capital	7		1		1
Profit and loss account			173,374		77,151
			_______		_______
Shareholders funds			173,375		77,152
			_______		_______

For the 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.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the Profit & loss account has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 27 May 2026 , and are signed on behalf of the board by:

M L Bowen

Director

Company registration number: 15102978

MBowen Medical Practice Ltd

Notes to the financial statements

Year ended 31st August 2025

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is The Old Dairy, 12 Stephen Road, Headington, Oxford, OX3 9AY. The company's principal activity during the year was that of obstetrician and gynaecology consultancy.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis . The principal accounting policies are set out below. The financial statements are prepared in sterling which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for services rendered, net of discounts and Value Added Tax. Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is not recognised in respect of any timing differences at the reporting date as all are insignificant. Unrelieved tax losses and other deferred tax assets are not recognised as it is uncertain when they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractualarrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).


	Director	M L Bowen


	Company number	15102978


	Registered office	The Old Dairy
		12 Stephen Road
		Headington
		Oxford
		OX3 9AY


	Accountants	Cox Hinkins & Co. Limited
		Accountants and Taxation Advisors
		The Old Dairy
		12 Stephen Road
		Headington
		Oxford
		OX3 9AY

	31/08/25	31/08/24
	£	£
Other debtors	100,138	105,930
	_______	_______

	31/08/25	31/08/24
	£	£
Social security and other taxes	34,999	27,582
Other creditors	2,280	1,200
	_______	_______
	37,279	28,782
	_______	_______

	31/08/25		31/08/24
	No	£	No	£
Ordinary shares of £ 1.00 each	1	1	1	1
	_______	_______	_______	_______