REGISTERED NUMBER: 07200710 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Raine Anaesthetic Enterprises Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

25,192

31,490

Tangible assets

5

19,372

34,984

44,564

66,474

CURRENT ASSETS

Debtors

6

20,490

28,732

Cash at bank

416,817

354,263

437,307

382,995

CREDITORS

Amounts falling due within one year

7

56,564

63,485

NET CURRENT ASSETS

380,743

319,510

TOTAL ASSETS LESS CURRENT LIABILITIES

425,307

385,984

PROVISIONS FOR LIABILITIES

8

5,287

6,647

NET ASSETS

420,020

379,337

CAPITAL AND RESERVES

Called up share capital

9

102

100

Retained earnings

419,918

379,237

SHAREHOLDERS' FUNDS

420,020

379,337

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 August 2026 and were signed on its behalf by:

Dr G J Raine - Director

1.	STATUTORY INFORMATION

Raine Anaesthetic Enterprises Ltd 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:

07200710

Registered office:

C/o Echo Tax, SPACES Manchester

Peter House

OXford Street

Manchester

M1 5AN

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

Taxation

Taxation for the year 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 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.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

125,970

AMORTISATION

At 1 April 2025

94,480

Amortisation for year

6,298

At 31 March 2026

100,778

NET BOOK VALUE

At 31 March 2026

25,192

At 31 March 2025

31,490

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 April 2025

6,589

58,350

64,939

Additions

239

-

239

Disposals

(2,863

)

-

(2,863

)

At 31 March 2026

3,965

58,350

62,315

DEPRECIATION

At 1 April 2025

3,211

26,744

29,955

Charge for year

1,264

14,587

15,851

Eliminated on disposal

(2,863

)

-

(2,863

)

At 31 March 2026

1,612

41,331

42,943

NET BOOK VALUE

At 31 March 2026

2,353

17,019

19,372

At 31 March 2025

3,378

31,606

34,984

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

20,490

28,732

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Tax

30,218

38,079

Social security and other taxes

260

279

Directors' current accounts

24,886

23,927

Accrued expenses

1,200

1,200

56,564

63,485

8.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

5,287

6,647

Deferred

tax

£

Balance at 1 April 2025

6,647

Utilised during year

(1,360

)

Balance at 31 March 2026

5,287

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

50

Ordinary A

£1

50

50

50

Ordinary B

£1

50

50

1

Ordinary C

£1

1

-

(31.3.25 - NIL)

1

Ordinary D

£1

1

-

(31.3.25 - NIL)

102

100

The following shares were issued during the year for cash at par :

1 Ordinary C share of £1

1 Ordinary D share of £1

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

31.3.26

31.3.25

£

£

Dr G J Raine and Mrs D N Raine

Balance outstanding at start of year

(23,927

)

(28,385

)

Amounts advanced

37,517

19,775

Amounts repaid

(38,476

)

(15,317

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(24,886

)

(23,927

)

11.	ULTIMATE CONTROLLING PARTY

The controlling party is the directors.