REGISTERED NUMBER: 12856270 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

SM Anaesthesia Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Samson Ma

REGISTERED OFFICE:

10 Rowan Court

29 Dents Road

London

SW11 6JA

REGISTERED NUMBER:

12856270 (England and Wales)

ACCOUNTANTS:

Sawin & Edwards LLP Chartered Accountants

Studio 16

Cloisters House

8 Battersea Park Road

London

SW8 4BG

FIXED ASSETS

Tangible assets

4

598

546

CURRENT ASSETS

Debtors

5

5,150

7,754

Cash at bank

48,738

12,026

53,888

19,780

CREDITORS

Amounts falling due within one year

6

(10,687

)

(8,776

)

NET CURRENT ASSETS

43,201

11,004

TOTAL ASSETS LESS CURRENT LIABILITIES

43,799

11,550

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

43,798

11,549

43,799

11,550

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

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

The director acknowledges his 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 24 June 2026 and were signed by:

Samson Ma - Director

1.	STATUTORY INFORMATION

SM Anaesthesia 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.

The presentation currency of the financial statements is the Pound Sterling (£).

The financial statements present information about the company as a single entity.

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 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 & machinery - 3 years straight line

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade debtors and other creditors. Financial assets and liabilities are recognised when the company becomes a party to the contractual provisions of the instruments.

Debtors and creditors

Basic financial assets and liabilities, including trade debtors and other creditors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets and liabilities are subsequently carried at amortised cost using the effective interest method, less any impairment.

Taxation

Taxation for the year comprises current 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 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.

Cash and cash equivalents

Cash and cash equivalents are represented by cash in hand and at bank.

Going concern

The director considers that there are no material uncertainties about the company's ability to continue as a going concern. In forming their opinion, the director has considered a period of one year from the date of signing the financial statements.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

3,297

Additions

487

At 30 September 2025

3,784

DEPRECIATION

At 1 October 2024

2,751

Charge for year

435

At 30 September 2025

3,186

NET BOOK VALUE

At 30 September 2025

598

At 30 September 2024

546

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,035

5,627

Other debtors

2,115

2,127

5,150

7,754

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Director's loan

2,234

-

Accruals

901

841

Taxation and social security

7,552

7,935

10,687

8,776

7.	RELATED PARTY DISCLOSURES

During the year the director paid expenses on behalf of the company amounting to £2,234 (2024: £11,695). At the year end, the company owed £2,234 (2024: £Nil) to the director.