Registration number: 14498675

JR Surgery Ltd

Contents

Abridged Balance Sheet	1
Notes to the Unaudited Abridged Financial Statements	2 to 3

JR Surgery Ltd

(Registration number: 14498675)
Abridged Balance Sheet as at 30 November 2025

	2025 £	2024 £
Current assets
Cash at bank and in hand	27,732	20,297
Creditors: Amounts falling due within one year	(5,650)	(3,198)
Net assets	22,082	17,099
Capital and reserves
Called up share capital	2	2
Profit and loss account	22,080	17,097
Total equity	22,082	17,099

For the financial year ending 30 November 2025 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 of its accounts for the year in question in accordance with section 476; and
	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 27 August 2026 and signed on its behalf by:
 

Mr T E Platt

Director

JR Surgery Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Lower Cobberton
Dartington
Devon
TQ9 6DS

These financial statements were authorised for issue by the Board on 27 August 2026.

2	Accounting policies

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard FRS102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The directors have considered the company's financial position and future prospects and have concluded that it is not appropriate to prepare the financial statements on the going concern basis.

Accordingly, these financial statements have been prepared on a basis other than going concern. Assets have been stated at their estimated recoverable amounts and liabilities have been recognised at the amounts expected to be settled. Any adjustments arising from the adoption of this basis have been reflected in these financial statements.

The directors' decision is based on their intention to cease trading and wind up the company voluntarily. As a result, the company is not expected to realise its assets and discharge its liabilities in the normal course of business.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

JR Surgery Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2025

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).