S Showghi 0 0 1 31 January 2026 25.00 25.00 642666 0 8 9 1 February 2025 0 Ordinary A shares 1 5 5 Ordinary shares 1 95 95 424142 314804 71702 62036 12893 3104 4162 6223 217253 87038 118132 146403 10000 7672 5876 13548 769 5754 6121 12644 10 12878 6177 19065 10 1918 1649 3577 10960 4528 15488 779 18632 12298 31709 779 1894 2673 18632 10404 29036 Cash and cash equivalents include cash in hand, deposits with financial institutions repayable without penalty on notice of not more than 24 hours, other highly liquid investments that mature in no more than three months from the date of acquisition and bank overdrafts. Bank overdrafts, where applicable, are shown within 'Creditors: amounts due within one year'.25 Reducing balance 25 Reducing balance 25 Reducing balance Subsequently, tangible fixed assets are measured using the cost model . Under the cost model, tangible assets are measured at cost less any accumulated depreciation and any accumulated impairment losses.Intangible assets are initially recognised at cost. Subsequently, they are measured using the cost model . Under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the life must not exceed ten years.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.Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.Where they relate to timing differences in respect of interests in subsidiaries, joint ventures and associated undertaking and the group can control the reversal of the timing differences and such reversal is not considered probable in the foreseeable future.Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.Tax is recognised in profit or loss except that a charge attributable to an item recognised in other comprehensive income or directly in equity. In this case, the tax is recognised in other comprehensive income or directly in equity respectively.The current income 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.The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown as accruals in the Balance sheet. The assets of the scheme are held separately from the Company in independently administered funds.Interest income is recognised using the effective interest rate method when it is probable that the Company will receive the consideration due under the transaction and the amount of the revenue can be measured reliably. Revenue from a contract to provide services is recognised in the period in which services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:the amount of revenue can be measured reliably;it is probable that the Company will receive the consideration due under the transaction;the stage of completion of the contract at the end of the reporting period can be measured reliably; andthe costs incurred or to be incurred in respect of the transaction can be measured reliably. Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue 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 revenue is recognised:The Company's functional and presentational currency is the Pound Sterling.The financial statements have been prepared under the historic cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the 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 principal activity of the Company is of a Private GP Practice.13 July 2026 The Company has opted not to file the Statement of income and retained earnings in accordance with the provisions applicable to companies subject to the small companies regime.The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.The Director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements The members have not required the Company to obtain an audit in accordance with section 476 of the Companies Act 2006.For the year ending 31 January 2026, the Company was entitled to exemption from audit under section 477 of the Companies Act 2006.296350 1053 296250 953 100 100 296350 1053 5000 296350 6053 283706 7495 707848 307309 345661 155487 362187 151822 12644 13548 13th July 2026 This report is made to the Director of The Harley Street General Practice Ltd , in accordance with the terms of chartered accountants' engagement letter. Chartered accountants' work has been undertaken so that the accountants might compile the financial statements that we have been engaged to compile, report to the Company's Director that we have done so and state those matters that we have agreed to state to them in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Harley Street General Practice Ltd and its Director, for chartered accountants' work or for this report.We have not been instructed to carry out an audit of the financial statements of The Harley Street General Practice Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.Unit D, Heathmans House 19 Heathmans Road London SW6 4TJ 07496896 31 January 2026 The Harley Street General Practice Ltd Financials UK FRS 102 2026.7.0+87708 9 8 07496896 bus:AuditExemptWithAccountantsReport 2025-02-01 2026-01-31 07496896 core:ComputerEquipment 2025-01-31 07496896 core:ComputerEquipment 2026-01-31 07496896 bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 07496896 core:OwnedOrFreeholdAssets 2025-02-01 2026-01-31 07496896 bus:OrdinaryShareClass1 2026-01-31 07496896 core:RetainedEarningsAccumulatedLosses 2026-01-31 07496896 core:RetainedEarningsAccumulatedLosses 2025-01-31 07496896 core:PlantMachinery 2025-02-01 2026-01-31 07496896 core:ShareCapital 2025-01-31 07496896 bus:Director1 2025-02-01 2026-01-31 07496896 core:ShareCapital 2026-01-31 07496896 core:CurrentFinancialInstruments 2026-01-31 07496896 bus:OrdinaryShareClass2 2026-01-31 07496896 core:ComputerEquipment 2025-02-01 2026-01-31 07496896 bus:OrdinaryShareClass2 2025-01-31 07496896 bus:RegisteredOffice 2025-02-01 2026-01-31 07496896 bus:FullAccounts 2025-02-01 2026-01-31 07496896 curr:PoundSterling 2025-02-01 2026-01-31 07496896 core:Non-currentFinancialInstruments 2025-01-31 07496896 core:FurnitureFittingsToolsEquipment 2025-01-31 07496896 bus:OrdinaryShareClass1 2025-01-31 07496896 core:FurnitureFittingsToolsEquipment 2025-02-01 2026-01-31 07496896 bus:OrdinaryShareClass2 2025-02-01 2026-01-31 07496896 2025-02-01 07496896 core:OwnedOrFreeholdAssets core:FurnitureFittingsToolsEquipment 2025-02-01 2026-01-31 07496896 core:CurrentFinancialInstruments 2025-01-31 07496896 bus:OrdinaryShareClass1 2025-02-01 2026-01-31 07496896 core:FurnitureFittingsToolsEquipment 2026-01-31 07496896 core:PlantMachinery 2026-01-31 07496896 core:OwnedOrFreeholdAssets core:ComputerEquipment 2025-02-01 2026-01-31 07496896 bus:FRS102 2025-02-01 2026-01-31 07496896 core:OwnedOrFreeholdAssets core:PlantMachinery 2025-02-01 2026-01-31 07496896 2025-01-31 07496896 bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 07496896 2026-01-31 07496896 2024-02-01 2025-01-31 07496896 2025-02-01 2026-01-31 xbrli:pure xbrli:pure xbrli:shares iso4217:GBP iso4217:GBP xbrli:shares iso4217:GBP

Registered number: 07496896 # The Harley Street General Practice Ltd ​​​​​ #### #### Unaudited #### Financial Statements #### Information For Filing With The Registrar #### For the year ended 31 January 2026
The Harley Street General Practice Ltd Table of Contents
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The Harley Street General Practice Ltd Company Information #### ​Director S Showghi #### Registered number 07496896​ #### Registered office ​​Unit D, Heathmans House​ 19 Heathmans Road​ ​ London​ ​ SW6 4TJ​ #### Accountants Haggards Crowther LLP Chartered Accountants​​ 2nd Floor, Heathmans House​ 19 Heathmans Road​ ​ London​ ​ SW6 4TJ​
The Harley Street General Practice Ltd Chartered accountant's report to the director on the preparation of the​ ​unaudited statutory financial statements of The Harley Street General Practice Ltd In order to assist you to fulfil your duties under the Companies Act 2006, we​ have prepared for your approval​​ the financial statements of The Harley Street General Practice Ltd for the year ended 31 January 2026 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us. As a practising member firm​​ of the Institute of Chartered Accountants in England and Wales, we are​​ subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation​. It is your duty to ensure that The Harley Street General Practice Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of The Harley Street General Practice Ltd. You consider that The Harley Street General Practice Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit of the financial statements of The Harley Street General Practice Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. #### Use of chartered accountants' report This report is made to the Director of The Harley Street General Practice Ltd, in accordance with the terms of chartered accountants' engagement letter. Chartered accountants' work has been undertaken so that the accountants might compile the financial statements that we have been engaged to compile, report to the Company's Director that we have done so and state those matters that we have agreed to state to them in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Harley Street General Practice Ltd and its Director, for chartered accountants' work or for this report. ​ Haggards Crowther LLP Chartered Accountants 2nd Floor, Heathmans House 19 Heathmans Road London SW6 4TJ 13th July 2026
The Harley Street General Practice Ltd Registered number: 07496896​ Balance sheet​ As at 31 January 2026
| Note | 2026 £ | 2025 £
--- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 5 | 12,644 | 13,548
|  | 12,644 | 13,548
Current assets |  |  |
Debtors: amounts falling due within one year |  | 362,187 | 151,822
Cash at bank and in hand |  | 345,661 | 155,487
|  | 707,848 | 307,309
Creditors: amounts falling due within one year | 6 | (424,142) | (314,804)
Net current assets/(liabilities) |  | 283,706 | (7,495)
Total assets less current liabilities |  | 296,350 | 6,053
Creditors: amounts falling due after more than one year |  | - | (5,000)
|  | 296,350 | 1,053
Net assets |  | 296,350 | 1,053
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Profit and loss account |  | 296,250 | 953
Total capital and reserves |  | 296,350 | 1,053
For the year​ ending 31 January 2026, the Company was entitled to exemption from audit under section 477 of the Companies Act 2006. The members have not required the Company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Harley Street General Practice Ltd Registered number: 07496896​ Balance sheet​ As at 31 January 2026 The Director acknowledges her​ responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. 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 the 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:
S Showghi |
Director |
Date: 13 July 2026 The notes on pages 6 to form part of these financial statements.
The Harley Street General Practice Ltd Notes to the financial statements For the year ended 31 January 2026 1 General information The Harley Street General Practice Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number is 07496896 and its registered address is The Harley Street General Practice Ltd, Unit D, Heathmans House, 19 Heathmans Road, United Kingdom, London, SW6 4TJ. The principal activity of the Company is of a Private GP Practice. 2 Accounting policies The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been applied consistently to all periods presented, unless otherwise stated. 2.1 Basis of preparation of financial statements The financial statements have been prepared under the historic cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of ​Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the 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 presentational currency is the Pound Sterling. 2.2 Revenue Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue 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 revenue is recognised:
The Harley Street General Practice Ltd Notes to the financial statements For the year ended 31 January 2026 2 Accounting policies continued 2.2 Revenue continued Rendering of services Revenue from a contract to provide services is recognised in the period in which services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
| • | the amount of revenue can be measured reliably;
| • | it is probable that the Company​​​ will receive the consideration due under the transaction;
| • | the stage of completion of the contract at the end of the reporting period can be measured reliably; and
| • | the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Interest income Interest income is recognised using the effective interest rate method when it is probable that the Company​​​ will receive the consideration due under the transaction and the amount of the revenue can be measured reliably. 2.3 Borrowing costs All borrowing costs are recognised in the income statement in the year in which they are incurred. 2.4 Pensions The Company​​​ operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company​​​​ pays fixed contributions into a separate entity. Once the contributions have been paid the Company​​​​ has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown as accruals in the Balance sheet. The assets of the scheme are held separately from the Company​​​​ in independently administered funds. 2.5 Taxation Tax is recognised in profit or loss except that a charge attributable to an item recognised in other comprehensive income or directly in equity. In this case, the tax is recognised in other comprehensive income or directly in equity respectively. The current income 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.
The Harley Street General Practice Ltd Notes to the financial statements For the year ended 31 January 2026 2 Accounting policies continued 2.5 Taxation continued 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.
| • | Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.
Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date. 2.6 Intangible assets Intangible assets are initially recognised at cost. Subsequently, they are measured using the cost model. Under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the life must not exceed ten years. 2.7 Tangible fixed assets Tangible fixed assets are initially recognised at cost. Cost includes the purchase price and any costs directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Subsequently, tangible fixed assets are measured using the cost model. Under the cost model, tangible assets are measured at cost less any accumulated depreciation and any accumulated impairment losses. All tangible fixed assets are considered to have a finite useful life.
The Harley Street General Practice Ltd Notes to the financial statements For the year ended 31 January 2026 2 Accounting policies continued 2.7 Tangible fixed assets continued Depreciation is calculated to allocate the depreciable amount of tangible fixed assets to their residual values over their estimated useful lives on the following bases​:
Plant and machinery | - | 25 | % | Reducing balance
Fixtures and fittings | - | 25 | % | Reducing balance
Computer equipment | - | 25 | % | Reducing balance
If factors such as a change in how an asset is used, technological advancement, or changes in market prices indicate that the residual value or useful life of an asset has changed since the most recent balance sheet date, the Company reviews its previous estimates and, if current expectations differ, amends the residual value, amortisation method or useful life, accounting for this as a change in an accounting estimate. In the Company’s individual financial statements, investment properties rented to other group companies are classified as tangible fixed assets and held at historical cost less depreciation and impairment. 2.8 Debtors Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. 2.9 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits with financial institutions repayable without penalty on notice of not more than 24 hours, other highly liquid investments that mature in no more than three months from the date of acquisition and bank overdrafts. Bank overdrafts, where applicable, are shown within 'Creditors: amounts due within one year'. 2.10 Creditors Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are remeasured subsequently at amortised cost using the effective interest method.
The Harley Street General Practice Ltd Notes to the financial statements For the year ended 31 January 2026 2 Accounting policies continued 2.11 Financial instruments The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Financial assets Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through the income statement) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Impairment of financial assets At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in the income statement. Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate. If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the income statement.
The Harley Street General Practice Ltd Notes to the financial statements For the year ended 31 January 2026 2 Accounting policies continued 2.11 Financial instruments continued Financial liabilities Basic financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through the inccome statement). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. Derecognition of financial instruments Derecognition of financial assets Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained.
The Harley Street General Practice Ltd Notes to the financial statements For the year ended 31 January 2026 2 Accounting policies continued 2.11 Financial instruments continued Financial liabilities Financial liabilities and equity are classified according to the substance of the financial instrument's contractual obligations, rather than the financial instrument's legal form. Subsequently, the measurement of financial liabilities depends on their classification as follows: Financial liabilities at fair value through income statement Financial liabilities at fair value through the income statement includes financial liabilities held for trading and financial liabilities designated upon initial recognition as at fair value through the income statement. Financial liabilities are classified as held for trading if they are acquired for the purpose of repurchasing in the near term. Derivatives, including separately embedded derivatives are also classified as held for trading unless they are designated as effective hedging instruments. Gains or losses on liabilities held for trading are recognised in the income statement. Interest bearing loans and borrowings Obligations for loans and borrowings are recognised when the Group becomes party to the related contracts and are measured initially at the fair value of consideration received less directly attributable transaction costs. After initial recognition, interest bearing loans and borrowings are subsequently measured at amortised cost using the effective interest method. Gains and losses arising on the repurchase, settlement or otherwise cancellation of liabilities are recognised respectively in finance revenue and finance cost. Derecognition of financial liabilities A liability is derecognised when the contract that gives rise to it is settled, sold, cancelled or expires. Where an existing financial liability is replaced by another from the same lender on substantially different terms, or the terms of an existing liability are substantially modified, such as an exchange or modification, this is treated as a derecognition of the original liability, such that the difference in the respective carrying amounts together with any costs or fees incurred are recognised in the income statement. 3 Judgements #### Judgements in applying accounting policies and key sources of estimation uncertainty The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. In the opinion of the directors there are no judgements or key sources of estimation uncertainty that affect the preparation of the financial statements.
The Harley Street General Practice Ltd Notes to the financial statements For the year ended 31 January 2026 4 Employees The average monthly number of employees, including directors, during the year was 8 (2025 - 9 ). 5 Tangible fixed assets
| Plant and machinery £ | Fixtures and fittings £ | Computer equipment £ | Total £
--- | --- | --- | --- | ---
Cost |  |  |  |
At 1 February 2025 | - | 18,632 | 10,404 | 29,036
Additions | 779 | - | 1,894 | 2,673
At 31 January 2026 | 779 | 18,632 | 12,298 | 31,709
Depreciation and impairment |  |  |  |
At 1 February 2025 | - | (10,960) | (4,528) | (15,488)
Charge for the year on owned assets | (10) | (1,918) | (1,649) | (3,577)
At 31 January 2026 | (10) | (12,878) | (6,177) | (19,065)
Net book value |  |  |  |
At 31 January 2026 | 769 | 5,754 | 6,121 | 12,644
At 31 January 2025 | - | 7,672 | 5,876 | 13,548
The Harley Street General Practice Ltd Notes to the financial statements For the year ended 31 January 2026 6 Creditors
| 2026 £ | 2025 £
--- | --- | ---
Bank loans | - | 10,000
Trade creditors | 118,132 | 146,403
Corporation tax | 217,253 | 87,038
Other taxation and social security | 4,162 | 6,223
Other creditors | 12,893 | 3,104
Accruals and deferred income | 71,702 | 62,036
| 424,142 | 314,804
In the year-end 31 January 2025 the company had a loan with a carrying amount of £15,000 which was paid in full during the year-end 31 January 2026. The original loan amount was for £50,000 and was part of the Bounce Back Loan Scheme guaranteed by the UK government. 7 Share capital
| 2026 Par Value £ | 2026 Number | 2026 £ | 2025 Number | 2025 £
--- | --- | --- | --- | --- | ---
Ordinary shares | 1 | 95 | 95 | 95 | 95
Ordinary A shares | 1 | 5 | 5 | 5 | 5
|  | 100 | 100 | 100 | 100