REGISTERED NUMBER: 08593620 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

NURSE EXPERT WITNESS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D Aslan

C Aslan

REGISTERED OFFICE:

30 Riverside Road

Shoreham-By-Sea

West Sussex

BN43 5RB

REGISTERED NUMBER:

08593620 (England and Wales)

ACCOUNTANTS:

Galloways Accounting Limited

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Tangible assets

4

25,647

30,576

Investment property

5

25,606

25,606

51,253

56,182

CURRENT ASSETS

Debtors

6

13,894

18,955

Cash at bank

44,271

18,988

58,165

37,943

CREDITORS

Amounts falling due within one year

7

39,936

37,619

NET CURRENT ASSETS

18,229

324

TOTAL ASSETS LESS CURRENT LIABILITIES

69,482

56,506

PROVISIONS FOR LIABILITIES

4,875

-

NET ASSETS

64,607

56,506

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

64,605

56,504

SHAREHOLDERS' FUNDS

64,607

56,506

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 June 2026 and were signed on its behalf by:

D Aslan - Director

1.	STATUTORY INFORMATION

Nurse Expert Witness 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.

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.

Turnover represents invoiced sales for the provision of nurse expert witness services to the legal sector net of VAT. Turnover is recognised upon the performance of that service.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Office equipment

-

25% on reducing balance

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Investment property

Investment property is initially recognised as cost and then subsequently at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current 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.

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.

Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Office

fittings

equipment

Totals

£

£

£

COST

At 1 April 2025

14,310

31,050

45,360

Additions

-

2,660

2,660

At 31 March 2026

14,310

33,710

48,020

DEPRECIATION

At 1 April 2025

3,903

10,881

14,784

Charge for year

2,240

5,349

7,589

At 31 March 2026

6,143

16,230

22,373

NET BOOK VALUE

At 31 March 2026

8,167

17,480

25,647

At 31 March 2025

10,407

20,169

30,576

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

25,606

NET BOOK VALUE

At 31 March 2026

25,606

At 31 March 2025

25,606

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

13,524

18,600

Other debtors

-

225

Prepayments and accrued income

370

130

13,894

18,955

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

330

1,710

Tax

22,826

11,447

VAT

8,783

6,893

Directors' current accounts

6,147

15,819

Accruals and deferred income

1,850

1,750

39,936

37,619