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Registered number: 10526521
The Bowel Surgery Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Sharpe Medical Accounting Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10526521
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 279 375
Investments 5 146,580 80,000
146,859 80,375
CURRENT ASSETS
Debtors 6 128,549 26,590
Cash at bank and in hand 21,209 42,560
149,758 69,150
Creditors: Amounts Falling Due Within One Year 7 (69,723 ) (45,224 )
NET CURRENT ASSETS (LIABILITIES) 80,035 23,926
TOTAL ASSETS LESS CURRENT LIABILITIES 226,894 104,301
NET ASSETS 226,894 104,301
CAPITAL AND RESERVES
Called up share capital 8 2,800 2,800
Profit and Loss Account 224,094 101,501
SHAREHOLDERS' FUNDS 226,894 104,301
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For the year ending 31 December 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.
On behalf of the board
Miss Sarah Burton
Director
14/04/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
The Bowel Surgery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10526521 . The registered office is Sharpe Medical Accounting Ltd, Normanby Gateway, Lysaghts Way, Scunthorpe, DN15 9YG.
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 recognised when a company gains entitlement to receive income from a third party.
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:
Computer Equipment 20% Straight Line Method
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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2025 929
As at 31 December 2025 929
Depreciation
As at 1 January 2025 554
Provided during the period 96
As at 31 December 2025 650
Net Book Value
As at 31 December 2025 279
As at 1 January 2025 375
5. Investments
Other
£
Cost or Valuation
As at 1 January 2025 80,000
Additions 60,000
Revaluations 6,580
As at 31 December 2025 146,580
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 146,580
As at 1 January 2025 80,000
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6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 4,348 10,683
Prepayments and accrued income 17,483 15,907
Directors' loan accounts 79,789 -
101,620 26,590
Due after more than one year
Corporation tax recoverable assets 26,929 -
128,549 26,590
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 66,401 38,510
Other taxes and social security 1,378 2,074
Accruals and deferred income 1,944 3,569
Directors' loan accounts - 1,071
69,723 45,224
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2,800 2,800
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2025 Amounts advanced Amounts repaid Amounts written off As at 31 December 2025
£ £ £ £ £
Miss Sarah Burton - 79,789 - - 79,789
Interest was charged on the loan at 2.25%.
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