Kent Colorectal And Laparoscopic Surgery - Accounts to registrar (filleted)

REGISTERED NUMBER: 14586297 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st January 2026

for

Kent Colorectal And Laparoscopic Surgery

Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

1,050

1,488

CURRENT ASSETS

Debtors

5

7,715

7,639

Cash at bank

105,746

112,457

113,461

120,096

CREDITORS

Amounts falling due within one year

6

23,978

32,343

NET CURRENT ASSETS

89,483

87,753

TOTAL ASSETS LESS CURRENT
LIABILITIES

90,533

89,241

PROVISIONS FOR LIABILITIES

200

283

NET ASSETS

90,333

88,958

CAPITAL AND RESERVES

Called up share capital

7

203

Retained earnings

90,130

88,755

SHAREHOLDERS' FUNDS

90,333

88,958

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 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 29th July 2026 and were signed on its behalf by:

Dr W Garrett - Director

Dr T Y Garrett - Director

1.	COMPANY INFORMATION

Kent Colorectal And Laparoscopic Surgery Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

14586297

Registered office:

Second Floor

The Lexicon

Mount Street

Manchester

M2 5NT

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

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.

Revenue from the provision of professional services is recognised on delivery of the service.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Tangible fixed assets are included at cost less depreciation and impairment. Depreciation has been computed to write off the cost of tangible fixed assets over their expected useful life.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

COST

At 1st February 2025

and 31st January 2026

1,314

699

2,013

DEPRECIATION

At 1st February 2025

350

175

525

Charge for year

263

175

438

At 31st January 2026

613

350

963

NET BOOK VALUE

At 31st January 2026

701

349

1,050

At 31st January 2025

964

524

1,488

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Trade debtors

7,715

7,639

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Tax

17,695

25,699

Social security and other taxes

908

-

Directors' current accounts

3,266

4,288

Accrued expenses

2,109

2,356

23,978

32,343

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

100

A Ordinary

£1

100

B Ordinary

£1

100

1

C Ordinary

£1

1

D Ordinary

£1

1

E Ordinary

£1

1

203

"The A, B, C, D and E shares rank Dr T Y Garrett in terms of dividends and capital distribution rights"

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st January 2026 and 31st January 2025:

31.1.26

31.1.25

£

Dr T Y Garrett

Balance outstanding at start of year

(2,577

)

(2,577

)

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(2,577

)

(2,577

)

Dr W Garrett

Balance outstanding at start of year

(1,711

)

(11

)

Amounts advanced

68,313

70,070

Amounts repaid

(66,662

)

(71,770

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(60

)

(1,711

)

The loan is repayable on demand and no interest was charged during the year.

9.	CONTROLLING PARTY

The controlling party is Dr W Garrett.