REGISTERED NUMBER: SC476286 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

STAR ANAESTHETICS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Dr A A Kamat

REGISTERED OFFICE:

Burnside Cottage

Banchory Devenick

Aberdeen

AB12 5YL

REGISTERED NUMBER:

SC476286 (Scotland)

ACCOUNTANTS:

Fyfe Moir & Associates

1st Floor, 5 Abercrombie Crt

Prospect Road,

Westhill

Aberdeenshire

Grampian

AB32 6FE

FIXED ASSETS

Tangible assets

4

16,652

22,203

CURRENT ASSETS

Debtors

5

4,800

4,800

Cash at bank

128,831

65,198

133,631

69,998

CREDITORS

Amounts falling due within one year

6

18,879

11,429

NET CURRENT ASSETS

114,752

58,569

TOTAL ASSETS LESS CURRENT LIABILITIES

131,404

80,772

PROVISIONS FOR LIABILITIES

7

3,164

4,219

NET ASSETS

128,240

76,553

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

128,140

76,453

SHAREHOLDERS' FUNDS

128,240

76,553

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 director acknowledges her 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 director and authorised for issue on 30 August 2026 and were signed by:

Dr A A Kamat - Director

1.	STATUTORY INFORMATION

Star Anaesthetics Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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.

Tangible fixed assets

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

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2025

and 31 March 2026

47,635

6,622

54,257

DEPRECIATION

At 1 April 2025

27,540

4,514

32,054

Charge for year

5,024

527

5,551

At 31 March 2026

32,564

5,041

37,605

NET BOOK VALUE

At 31 March 2026

15,071

1,581

16,652

At 31 March 2025

20,095

2,108

22,203

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other debtors

4,800

4,800

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Tax

17,598

9,392

Directors' current accounts

201

723

Accrued expenses

1,080

1,314

18,879

11,429

7.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

3,164

4,219

Deferred

tax

£

Balance at 1 April 2025

4,219

Provided during year

(1,055

)

Balance at 31 March 2026

3,164