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Registration number: 13966887

Byrne Upper GI Surgery Limited
Annual Report and Unaudited Filleted Abridged Financial Statements
for the Year Ended 31 March 2026

Byrne Upper GI Surgery Limited

Contents

Abridged Balance Sheet | 1 to 2
Notes to the Unaudited Abridged Financial Statements | 3 to 5

Byrne Upper GI Surgery Limited

(Registration number: 13966887)
Abridged Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 3,854 | 6,821
Current assets |  |  |
Debtors |  | 11,537 | 6,275
Cash at bank and in hand |  | 54,541 | 48,500
|  | 66,078 | 54,775
Creditors: Amounts falling due within one year | 5 | (34,648) | (30,754)
Net current assets |  | 31,430 | 24,021
Total assets less current liabilities |  | 35,284 | 30,842
Creditors: Amounts falling due after more than one year | 6 | - | (1,659)
Net assets |  | 35,284 | 29,183
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Profit and loss account |  | 35,184 | 29,083
Total equity |  | 35,284 | 29,183

Byrne Upper GI Surgery Limited

(Registration number: 13966887)
Abridged Balance Sheet as at 31 March 2026

For the financial year ending 31 March 2026 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 of its accounts for the year in question in accordance with section 476; and
| The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 28 June 2026 and signed on its behalf by:

Dr B E Byrne

Director

Mrs L O Byrne

Director

Byrne Upper GI Surgery Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales (company number 13966887).

The address of its registered office is:
Calyx House
South Road
Taunton
Somerset
TA1 3DU

These financial statements were authorised for issue by the Board on 28 June 2026.

2 | Accounting policies

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Byrne Upper GI Surgery Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Motor vehicles | 20% Straight Line
Plant & Machinery | 20% Reducing Balance

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

Byrne Upper GI Surgery Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2026

4 | Tangible assets

| Total £
Cost or valuation
At 1 April 2025 | 15,853
Additions | 88
At 31 March 2026 | 15,941
Depreciation
At 1 April 2025 | 9,032
Charge for the year | 3,055
At 31 March 2026 | 12,087
Carrying amount
At 31 March 2026 | 3,854
At 31 March 2025 | 6,821

5 | Creditors: amounts falling due within one year

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £1.659 (2025 - £2,487).

6 | Creditors: amounts falling due after more than one year

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £Nil (2025 - £1,659).