REGISTERED NUMBER: 07577597 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Dr D Farrugia Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Dr D Farrugia

Mrs J Farrugia

REGISTERED OFFICE:

Second Floor

123 Promenade

Cheltenham

Gloucestershire

GL50 1NW

REGISTERED NUMBER:

07577597 (England and Wales)

ACCOUNTANTS:

Francis & Co

Second Floor

123 Promenade

Cheltenham

Gloucestershire

GL50 1NW

FIXED ASSETS

Tangible assets

4

8,255

13,899

CURRENT ASSETS

Debtors

5

2,020

10,786

Cash at bank

8,810

28,838

10,830

39,624

CREDITORS

Amounts falling due within one year

6

3,848

2,792

NET CURRENT ASSETS

6,982

36,832

TOTAL ASSETS LESS CURRENT LIABILITIES

15,237

50,731

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

15,137

50,631

SHAREHOLDERS' FUNDS

15,237

50,731

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 22 May 2026 and were signed on its behalf by:

Dr D Farrugia - Director

1.	STATUTORY INFORMATION

Dr D Farrugia 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.

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.

Plant and machinery etc

-

25% on reducing balance

Hire purchase and leasing commitments

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 NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

125,325

Disposals

(68,680

)

At 31 March 2026

56,645

DEPRECIATION

At 1 April 2025

111,426

Charge for year

2,746

Eliminated on disposal

(65,782

)

At 31 March 2026

48,390

NET BOOK VALUE

At 31 March 2026

8,255

At 31 March 2025

13,899

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other debtors

2,020

10,786

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Taxation and social security

2,386

98

Other creditors

1,462

2,694

3,848

2,792