Sally Sutton Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 15083945 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 SEPTEMBER 2024 TO 31 DECEMBER 2025

FOR

SALLY SUTTON LIMITED

Page

Chartered Accountants' Report

1

Statement of Financial Position

2

Notes to the Financial Statements

3

to

6

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Sally Sutton Limited for the period ended 31 December 2025 which comprise the Statement of Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity 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 (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Sally Sutton Limited, as a body, in accordance with the terms of our engagement letter dated 5 August 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Sally Sutton Limited and state those matters that we have agreed to state to the Board of Directors of Sally Sutton Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sally Sutton Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Sally Sutton Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Sally Sutton Limited. You consider that Sally Sutton Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Sally Sutton Limited. 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.

DPC Accountants Ltd

Stone House

Stone Road Business Park

Stoke-On-Trent

ST4 6SR

Date: .............................................

CURRENT ASSETS

Debtors

5

6,299

3,043

Cash at bank

-

1,626

6,299

4,669

CREDITORS

Amounts falling due within one year

6

(1,798

)

(1,653

)

NET CURRENT ASSETS

4,501

3,016

TOTAL ASSETS LESS CURRENT
LIABILITIES

4,501

3,016

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

4,499

3,014

4,501

3,016

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2025 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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 June 2026 and were signed on its behalf by:

S C Sutton - Director

1.	STATUTORY INFORMATION

Sally Sutton 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:

15083945

Registered office:

C/O DPC

Stone House

55 Stone Road Business Park

Stoke-on-Trent

Staffordshire

ST4 6SR

The principal activity of the company is that of providing private medical care services.

The company ceased trading on 31 December 2025. The assets and liabilities presented in the statement of financial position are stated at their recoverable amount.

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.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The company ceased trading on 31 December 2025. The assets and liabilities presented in the Statement of Financial Position are stated at their recoverable amount.

SIGNIFICANT JUDGEMENTS AND ESTIMATES

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.

Key sources of estimation uncertainty

Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. The key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are as described below.

As described in the accounting policies of the financial statements, depreciation of tangible fixed assets has been based on estimated useful lives and residual values deemed appropriate by the director. Estimated useful lives and residual values are reviewed annually and revised as appropriate. Revisions take in to account actual asset lives and residual values as evidenced by disposals during current and prior accounting periods.

REVENUE RECOGNITION

The company provides private medical care services. Income is recognised at clearly agreed and defined stages of deliverables. The turnover in the profit or loss account is exclusive of Value Added Tax.

TANGIBLE FIXED ASSETS

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

FINANCIAL INSTRUMENTS

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

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 entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

TAXATION

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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 period was NIL (2024 - 2 ).

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

Additions

504

Disposals

(504

)

At 31 December 2025

-

DEPRECIATION

Charge for period

168

Eliminated on disposal

(168

)

At 31 December 2025

-

NET BOOK VALUE

At 31 December 2025

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.8.24

£

Directors' loan accounts

6,299

3,043

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.8.24

£

Tax

1,063

707

Accruals and deferred income

735

946

1,798

1,653

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the periods ended 31 December 2025 and 31 August 2024:

31.12.25

31.8.24

£

S C Sutton

Balance outstanding at start of period

3,043

-

Amounts advanced

7,070

3,043

Amounts repaid

(3,814

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

6,299

3,043

The director had an interest free loan during the year. By virtue of the loan accounts, a liability to taxation exists under section 455 CTA 2010 in the sum of £2,126 which will be repaid or discharged when the loans are repaid. It is anticipated that the loans will be repaid within nine months of the year end and, as such, no provision for the taxation has been made.

8.	EVENTS AFTER THE REPORTING PERIOD

The company ceased trading on 31 December. The assets and liabilities presented in the Statement of Financial Position are stated at their recoverable amount.

There were no other significant events up to the date of the approval of the financial statements by the Board.

9.	GOING CONCERN

The company ceased trading on 31 December 2025. The assets and liabilities presented in the Statement of Financial Position are stated at their recoverable amount.