Manchester Ear Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 13605759 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30th September 2025

for

Manchester Ear Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Dr E J Stapleton

REGISTERED OFFICE:

5 Waterside Gardens

Oughtibridge

Sheffield

S35 0JS

REGISTERED NUMBER:

13605759 (England and Wales)

ACCOUNTANTS:

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

FIXED ASSETS

Tangible assets

4

19,435

26,076

CURRENT ASSETS

Debtors

5

3,620

1,609

Cash at bank

22,438

15,494

26,058

17,103

CREDITORS

Amounts falling due within one year

6

3,437

3,796

NET CURRENT ASSETS

22,621

13,307

TOTAL ASSETS LESS CURRENT LIABILITIES

42,056

39,383

PROVISIONS FOR LIABILITIES

340

866

NET ASSETS

41,716

38,517

CAPITAL AND RESERVES

Called up share capital

8

1

Retained earnings

9

41,715

38,516

SHAREHOLDERS' FUNDS

41,716

38,517

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 2nd June 2026 and were signed by:

Dr E J Stapleton - Director

1.	STATUTORY INFORMATION

Manchester Ear 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.

The financial statements are presented in Pounds Sterling (£), which is the Company's functional and presentation currency.

Critical accounting judgements and key sources of estimation uncertainty

In the application of the Company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources.

The estimates and associated assumptions are based on historical experience and other factors considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of revision and future periods if the revision affects both current and future periods.

The following are the critical judgements and key sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year:

Useful economic lives of tangible fixed assets - The annual depreciation charge depends on the estimated useful lives of assets. The directors review these estimates regularly based on the current condition of the assets and expected future use.

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 amounts receivable for medical services provided during the year. Revenue is recognised as the service is performed, based on the stage of completion or when the service has been completed, depending on the nature of the engagement.

All turnover is derived from customers based in the United Kingdom.

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

-

Straight line over 3 years

Motor vehicles

-

25% on reducing balance

Computer equipment

-

Straight line over 3 years

Financial instruments

The Company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’.

Financial instruments are recognised in the Company’s balance sheet when the Company becomes party to the contractual provisions of the instrument.

Basic financial assets

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are initially measured at transaction price (including transaction costs) and subsequently measured at amortised cost using the effective interest method, less any impairment.

Basic financial liabilities

Short-term creditors are measured at transaction price. Other financial liabilities, including bank loans and other loans, are initially measured at transaction price (including transaction costs) and subsequently measured at amortised cost using the effective interest method.

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.

Going concern

The financial statements have been prepared on a going concern basis. The directors have considered the Company's financial position and are satisfied that it has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Cash & cash equivalents definition

Cash comprises cash in hand and demand deposits. Cash equivalents are short- term, highly liquid investments that are readily convertible to known amounts of cash and are subject to an insignificant risk of changes in value.

Cash and cash equivalents consist solely of balances held in the Company’s bank current account. The Company does not hold any short-term investments and does not operate an overdraft facility.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

COST

At 1st October 2024

2,830

32,000

2,757

37,587

Additions

-

1,099

Disposals

-

(1,099

)

(1,099

)

At 30th September 2025

2,830

32,000

2,757

37,587

DEPRECIATION

At 1st October 2024

550

10,000

961

11,511

Charge for year

944

5,500

1,265

7,709

Eliminated on disposal

-

(1,068

)

(1,068

)

At 30th September 2025

1,494

15,500

1,158

18,152

NET BOOK VALUE

At 30th September 2025

1,336

16,500

1,599

19,435

At 30th September 2024

2,280

22,000

1,796

26,076

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Trade debtors

1,065

-

Directors' current accounts

-

81

Prepayments

2,555

1,528

3,620

1,609

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

Tax

1,838

2,756

Directors' current accounts

362

-

Deferred income

145

-

Accrued expenses

1,092

1,040

3,437

3,796

7.	SECURED DEBTS

The Company had no contingent liabilities at the balance sheet date.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

1

Ordinary

£1

1

9.

RESERVES

Retained

earnings

£

At 1st October 2024

38,516

Profit for the year

5,985

Dividends

(2,786

)

At 30th September 2025

41,715

10.	CONTINGENT LIABILITIES

The company had no contingent liabilities.

11.	RELATED PARTY DISCLOSURES

During the year, total dividends of £2,786 were paid to the director .

At the balance sheet date, the company owed £361 (2025: was owed £81 owed from) to a director. The balance is unsecured, interest-free and repayable on demand.

12.	POST BALANCE SHEET EVENTS

There have been no events after the balance sheet date affecting the Company since the financial period.