Acorah Software Products - Accounts Production 19.2.350 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 SC432392 Dr D BRUCE Mrs E BRUCE iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC432392 2024-09-30 SC432392 2025-09-30 SC432392 2024-10-01 2025-09-30 SC432392 frs-core:CurrentFinancialInstruments 2025-09-30 SC432392 frs-core:ShareCapital 2025-09-30 SC432392 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 SC432392 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC432392 frs-bus:AbridgedAccounts 2024-10-01 2025-09-30 SC432392 frs-bus:SmallEntities 2024-10-01 2025-09-30 SC432392 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC432392 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC432392 frs-bus:Director1 2024-10-01 2025-09-30 SC432392 frs-bus:Director1 2024-09-30 SC432392 frs-bus:Director1 2025-09-30 SC432392 frs-bus:Director2 2024-10-01 2025-09-30 SC432392 frs-countries:Scotland 2024-10-01 2025-09-30 SC432392 2023-09-30 SC432392 2024-09-30 SC432392 2023-10-01 2024-09-30 SC432392 frs-core:CurrentFinancialInstruments 2024-09-30 SC432392 frs-core:ShareCapital 2024-09-30 SC432392 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: SC432392
The Private Surgeon Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 September 2025
J A Comins & Company
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: SC432392
2025 2024
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5,958 41,974
Cash at bank and in hand 10,892 9,790
16,850 51,764
Creditors: Amounts Falling Due Within One Year (10,974 ) (40,187 )
NET CURRENT ASSETS (LIABILITIES) 5,876 11,577
TOTAL ASSETS LESS CURRENT LIABILITIES 5,876 11,577
NET ASSETS 5,876 11,577
CAPITAL AND RESERVES
Called up share capital 5 100 -
Profit and Loss Account 5,776 11,577
SHAREHOLDERS' FUNDS 5,876 11,577
Page 1
Page 2
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 September 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Dr D BRUCE
Director
21st May 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
The Private Surgeon Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC432392 . The registered office is Easter Coltfield Steading, Alves, Elgin, IV30 8XA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: )
3 -
4. Tangible Assets
Total
£
Cost
As at 1 October 2024 5,241
As at 30 September 2025 5,241
Depreciation
As at 1 October 2024 5,241
As at 30 September 2025 5,241
Net Book Value
As at 30 September 2025 -
As at 1 October 2024 -
Page 3
Page 4
5. Share Capital
2025 2024
£ £
Called Up Share Capital not Paid - (100 )
Called Up Share Capital has been paid up 100 100
Amount of Allotted, Called Up Share Capital 100 -
6. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2024 Amounts advanced Amounts repaid Amounts written off As at 30 September 2025
£ £ £ £ £
Dr DUFF BRUCE - - - - 2,731
The above loan is unsecured, interest free and repayable on demand.
Page 4