Company No: 11500786 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	1,381		1,736
		1,381		1,736
Current assets
Debtors	4	37,874		31,743
Cash at bank and in hand		238,975		626,599
		276,849		658,342
Creditors: amounts falling due within one year	5	( 37,567)		( 51,678)
Net current assets		239,282		606,664
Total assets less current liabilities		240,663		608,400
Net assets		240,663		608,400
Capital and reserves
Called-up share capital	6	100		300
Capital redemption reserve		200		0
Profit and loss account		240,363		608,100
Total shareholder's funds		240,663		608,400

For the financial year ending 31 August 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of Norfolk Gynaecology Services Ltd (registered number: 11500786) were approved and authorised for issue by the Director. They were signed on its behalf by:

N Kuruba Director

28 August 2026

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Norfolk Gynaecology Services Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Spire Hospital Norwich, Old Watton Road, Norwich, NR4 7TD, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Statement of Financial Position date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Statement of Financial Position date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Computer equipment

4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

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, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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 Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	2		3

3. Tangible assets

	Computer equipment		Total
	£		£
Cost
At 01 September 2024	5,444		5,444
Additions	2,098		2,098
Disposals	( 5,644)		( 5,644)
At 31 August 2025	1,898		1,898
Accumulated depreciation
At 01 September 2024	3,708		3,708
Charge for the financial year	929		929
Disposals	( 4,120)		( 4,120)
At 31 August 2025	517		517
Net book value
At 31 August 2025	1,381		1,381
At 31 August 2024	1,736		1,736

4. Debtors

	2025		2024
	£		£
Trade debtors	7,808		16,312
Amounts owed by director	2,304		101
Prepayments	5,831		15,330
S455	6,084		0
Other debtors	15,847		0
	37,874		31,743

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	1,414		3,121
Accruals	2,784		2,676
Taxation and social security	33,369		45,881
	37,567		51,678

6. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each (2024: 300 shares of £ 1.00 each)	100		300

During the year the Company purchased and cancelled 200 Ordinary £1 shares held by shareholders. Following the purchase, 100 Ordinary £1 shares remained in issue.

7. Related party transactions

Transactions with the entity's director

During the year, advances of £5,000 were made to the director. These were repayable on demand. Interest has not been charged on these amounts.

The Company paid personal expenses totalling £2,829 on behalf of the director.

At the year end the director owed the Company £2,304 (2024: £133).

Other related party transactions

During the year, advances of £17,479 were made to former directors during their appointment. These were repayable on demand. Interest has not been charged on these amounts.

The Company paid personal expenses totalling £1,724 on behalf of the former directors.

At the year end the Company was owed £15,723 by former directors (2024: £32 owed by the Company) . The amount is included in other debtors due within one year.