REGISTERED NUMBER: 07963056 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

KENT SURGEON LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

G Tsavellas

REGISTERED OFFICE:

2 St Mary's Road

Tonbridge

Kent

TN9 2LB

REGISTERED NUMBER:

07963056 (England and Wales)

ACCOUNTANTS:

Sandison Lang Limited

2 St Marys Road

Tonbridge

Kent

TN9 2LB

FIXED ASSETS

Tangible assets

4

235

394

Investments

5

-

166

Investment property

6

495,000

495,000

495,235

495,560

CURRENT ASSETS

Debtors

7

5,198

550

Prepayments and accrued income

2,590

2,441

Cash at bank

1,241,824

1,138,883

1,249,612

1,141,874

CREDITORS

Amounts falling due within one year

8

(38,711

)

(41,970

)

NET CURRENT ASSETS

1,210,901

1,099,904

TOTAL ASSETS LESS CURRENT LIABILITIES

1,706,136

1,595,464

PROVISIONS FOR LIABILITIES

(53,424

)

(53,424

)

NET ASSETS

1,652,712

1,542,040

CAPITAL AND RESERVES

Called up share capital

120

120

Capital redemption reserve

80

80

Other reserves

781,297

781,297

Other reserves

199,185

199,185

Retained earnings

672,030

561,358

1,652,712

1,542,040

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 his 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 9 September 2026 and were signed by:

G Tsavellas - Director

1.	STATUTORY INFORMATION

Kent Surgeon Ltd is a private company, limited by shares , registered in England and Wales. 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.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

4,777

Additions

299

At 31 March 2026

5,076

DEPRECIATION

At 1 April 2025

4,383

Charge for year

458

At 31 March 2026

4,841

NET BOOK VALUE

At 31 March 2026

235

At 31 March 2025

394

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2025

166

Additions

50,066

Disposals

(50,232

)

At 31 March 2026

-

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

166

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

495,000

NET BOOK VALUE

At 31 March 2026

495,000

At 31 March 2025

495,000

The directors have valued the investment property at £495,000 using an online valuation tool.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

5,198

550

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

35,038

38,682

Other creditors

3,673

3,288

38,711

41,970