Caseware UK (AP4) 2025.0.111 2025.0.111 2026-03-31 2026-03-31 2025-04-01 false investment property 4 4 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. false 06776166 2025-04-01 2026-03-31 06776166 2024-04-01 2025-03-31 06776166 2026-03-31 06776166 2025-03-31 06776166 2024-04-01 06776166 c:Director6 2025-04-01 2026-03-31 06776166 d:FreeholdInvestmentProperty 2026-03-31 06776166 d:FreeholdInvestmentProperty 2025-03-31 06776166 d:CurrentFinancialInstruments 2026-03-31 06776166 d:CurrentFinancialInstruments 2025-03-31 06776166 d:Non-currentFinancialInstruments 2026-03-31 06776166 d:Non-currentFinancialInstruments 2025-03-31 06776166 d:CurrentFinancialInstruments d:WithinOneYear 2026-03-31 06776166 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 06776166 d:Non-currentFinancialInstruments d:AfterOneYear 2026-03-31 06776166 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 06776166 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2026-03-31 06776166 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-03-31 06776166 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2026-03-31 06776166 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2025-03-31 06776166 d:ShareCapital 2026-03-31 06776166 d:ShareCapital 2025-03-31 06776166 d:RetainedEarningsAccumulatedLosses 2025-04-01 2026-03-31 06776166 d:RetainedEarningsAccumulatedLosses 2026-03-31 06776166 d:RetainedEarningsAccumulatedLosses 2025-03-31 06776166 c:FRS102 2025-04-01 2026-03-31 06776166 c:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 06776166 c:FullAccounts 2025-04-01 2026-03-31 06776166 c:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 06776166 d:AcceleratedTaxDepreciationDeferredTax 2026-03-31 06776166 d:AcceleratedTaxDepreciationDeferredTax 2025-03-31 06776166 e:PoundSterling 2025-04-01 2026-03-31 iso4217:GBP xbrli:pure

Registered number: 06776166 THE NEW WHITEHOUSE SURGERY LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
THE NEW WHITEHOUSE SURGERY LIMITED REGISTERED NUMBER: 06776166 BALANCE SHEET AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 2,100,000 |  | 2,100,000
Current assets |  |  |  |  |
Cash at bank and in hand |  | 14,253 |  | 55,019 |
Creditors: amounts falling due within one year | 5 | (120,289) |  | (153,115) |
Net current liabilities |  |  | (106,036) |  | (98,096)
Total assets less current liabilities |  |  | 1,993,964 |  | 2,001,904
Creditors: amounts falling due after more than one year | 6 |  | (879,846) |  | (958,954)
Provisions for liabilities |  |  |  |  |
Deferred tax | 8 |  | (79,514) |  | (78,477)
Net assets |  |  | 1,034,604 |  | 964,473
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 91 |  | 91
Profit and loss account | 9 |  | 1,034,513 |  | 964,382
|  |  | 1,034,604 |  | 964,473
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THE NEW WHITEHOUSE SURGERY LIMITED REGISTERED NUMBER: 06776166 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2026 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 1 July 2026.
Dr R E Leadbetter
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
THE NEW WHITEHOUSE SURGERY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
The New Whitehouse Surgery Limited is a private company limited by shares, incorporated in England and Wales (registered number: 06776166). Its registered office is 1 Fairfax Rise, Sheffield, South Yorkshire, S2 1SL. The principal activity of the Company throughout the year continued to be the letting of medical premises. 2. Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland ('FRS 102') and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The Company's functional and presentation currency is pounds sterling. The following principal accounting policies have been applied:
| 2.2 | Going concern
The Company has net current liabilities at the end of the year of £105,846 (2025: £98,096). However, the financial statements have been prepared on a going concern basis on the understanding that the directors and shareholders will continue to financially support the Company during this uncertain period, and for a period of at least 12 months from the date of signature of the financial statements.
| 2.3 | Revenue
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
THE NEW WHITEHOUSE SURGERY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2. Accounting policies (continued)
| 2.4 | Current and deferred taxation
Tax is recognised in the Statement of Income and Retained Earnings. The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that: The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.
| 2.5 | Investment property
Investment property is carried at fair value determined by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.6 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 4 (2025 - 4).
Page 4
THE NEW WHITEHOUSE SURGERY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 April 2025 | 2,100,000
| At 31 March 2026 | 2,100,000
The 2022 valuations were made by Dacres Commercial, on an open market value basis. The 2026 valuations were made by the Directors.
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | 79,108 | 74,903
| Amounts owed to group undertakings | 15,813 | 54,251
| Corporation tax | 19,343 | 18,251
| Accruals and deferred income | 6,025 | 5,710
|  | 120,289 | 153,115
6. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | 879,846 | 958,954
|  | 879,846 | 958,954
| There are two bank loans which are secured on the freehold investment property, bearing interest at 5.715% and 5.22% which are repayable in instalments up to 2035 and 2039 respectively.
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THE NEW WHITEHOUSE SURGERY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
7. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 79,108 | 74,903
| Amounts falling due 1-2 years |  |
| Bank loans | 364,926 | 364,796
| Amounts falling due after more than 5 years |  |
| Bank loans | 514,920 | 594,159
|  | 958,954 | 1,033,858
Page 6
THE NEW WHITEHOUSE SURGERY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
8. | Deferred taxation
|  | 2026 | 2025
|  | £ | £
| At beginning of year | 78,477 | 77,332
| Charged to profit or loss | 1,037 | 1,145
| At end of year | 79,514 | 78,477
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Accelerated capital allowances | 79,514 | 78,477
|  | 79,514 | 78,477
9. | Reserves
Profit and loss account Included within the profit and loss account reserve are non-distributable amounts totalling £424,871 (2025 - £424,871) in relation to changes in the fair value of investment property.
Page 7