Larnach Surgical Limited
Company No. 02625355
Information for Filing with The Registrar
30 June 2026
Larnach Surgical Limited

Directors Report Registrar
The Directors present their report and the accounts for the year ended 30 June 2026.
Principal activities
The principal activity of the company during the year under review was Commercial property letting.
-
Directors
The Directors who served at any time during the year were as follows:
D. J.Toombes
V. P.Toombes
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
D. J.Toombes
Director
14 August 2026
Larnach Surgical Limited

Balance Sheet Registrar
at30 June 2026
Company No.02625355Notes20262025
££
Fixed assets
Current assets
Debtors5320,064337,287
Investments6--
320,064337,287
Creditors: Amount falling due within one year7
(1,555)
(5,300)
Net current assets318,509331,987
Total assets less current liabilities318,509331,987
Net assets318,509331,987
Capital and reserves
Called up share capital22
Profit and loss account8318,507331,985
Total equity318,509331,987
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 14 August 2026 and signed on its behalf by:
D. J.Toombes
Director
14 August 2026
Larnach Surgical Limited

Notes to the Accounts Registrar
for the year ended 30 June 2026
1General information
Larnach Surgical Limited is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 02625355
Its registered office is:
Orchard Bungalow
Gas Lane
Cricklade
Wiltshire
SN6 6BY
The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2Accounting policies
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other 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 measured subsequently at amortised cost using the effective interest method.
3Employees
20262025
NumberNumber
The average monthly number of employees (including directors) during the year was:22
4Taxation
(a) Tax on profit on ordinary activities20262025
The tax charge is made up as follows:££
UK corporation tax
Charge for the period8903,311
Total corporation tax890.003,311.00
Tax on profit on ordinary activities8903,311
(b) Factors affecting the total tax charge for the period
The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The differences are reconciled below:
Higher20262025
890££
Profit on ordinary activities before tax15,81116,786
Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom--
Expenses not deductible for tax purposes8903,311
Tax on profit on ordinary activities8903,311
5Debtors
20262025
££
Other debtors320,064337,287
320,064337,287
6Current asset investments
7Creditors:
amounts falling due within one year
20262025
££
Taxes and social security8903,311
Loans from directors531,383
Accruals and deferred income612606
1,5555,300
8Reserves
Revaluation ReserveCapital redemption reserveTotal other reserves
£££
Profit and loss account - includes all current and prior period retained profits and losses.
9Dividends
20262025
££
Dividends for the period:
Dividends paid in the period28,400-
28,400-
Dividends by type:
Equity dividends28,400-
28,400-
10Transition to FRS 102
The impact from the transition to FRS 102 is as follows:
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