REGISTERED NUMBER: 04336596 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Eurosurgical Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

W G Cranstone

R A Cranstone

P C Cranstone

SECRETARY:

R A Cranstone

REGISTERED OFFICE:

Units 1E - 1G

Merrow Business Park

Guildford

Surrey

GU4 7WA

REGISTERED NUMBER:

04336596 (England and Wales)

ACCOUNTANTS:

Lane Monnington Welton

Chartered Accountants

Riverside View

Basing Road

Old Basing

Basingstoke

Hampshire

RG24 7AL

FIXED ASSETS

Tangible assets

4

72,279

19,013

Investments

5

-

3,502

72,279

22,515

CURRENT ASSETS

Stocks

786,039

534,075

Debtors

6

598,920

442,554

Cash at bank and in hand

1,672,691

1,343,106

3,057,650

2,319,735

CREDITORS

Amounts falling due within one year

7

1,268,825

700,713

NET CURRENT ASSETS

1,788,825

1,619,022

TOTAL ASSETS LESS CURRENT LIABILITIES

1,861,104

1,641,537

PROVISIONS FOR LIABILITIES

8

18,070

-

NET ASSETS

1,843,034

1,641,537

CAPITAL AND RESERVES

Called up share capital

9

1,000

1,000

Share premium

3,629

3,629

Retained earnings

1,838,405

1,636,908

SHAREHOLDERS' FUNDS

1,843,034

1,641,537

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 July 2026 and were signed on its behalf by:

P C Cranstone - Director

1.	STATUTORY INFORMATION

Eurosurgical Limited 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.

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, value added tax 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.

Fixtures, fittings and office equipment

-

50% on cost, 33% on cost and 20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Debtors and creditors payable/receivable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price, including transaction costs. Subsequently they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date, adjusted for indexation where applicable.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Impairment

Assets not measured at fair value are reviewed for any indication that an asset may be impaired at each balance sheet date. The directors review the carrying amount of the relevant assets and compare them to their market values and recoverable amounts. Where the carrying amount exceeds this, an impairment loss is recognised in profit or loss, unless the asset is carried at a revalued amount, where the impairment loss is a revaluation decrease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2025 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

and

office

equipment

£

COST

At 1 April 2025

67,509

Additions

112,676

At 31 March 2026

180,185

DEPRECIATION

At 1 April 2025

48,496

Charge for year

59,410

At 31 March 2026

107,906

NET BOOK VALUE

At 31 March 2026

72,279

At 31 March 2025

19,013

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2025

3,502

Disposals

(3,502

)

At 31 March 2026

-

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

3,502

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

582,617

425,249

Other debtors

16,303

17,305

598,920

442,554

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

516,295

279,872

Taxation and social security

266,835

187,049

Other creditors

485,695

233,792

1,268,825

700,713

8.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

Accelerated capital allowances

18,070

-

Deferred

tax

£

Provided during year

18,070

Balance at 31 March 2026

18,070

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

1,000

Ordinary

£1

1,000

1,000