ACCOUNTS - Final Accounts preparation

Company registration number: 14378566

SURREY PRIMARY CARE LIMITED

Unaudited

Financial statements

Information for filing with the registrar

For the year ended 31 March 2026

Coveney Nicholls Limited

Chartered Accountants

The Old Wheel House

31/37 Church Street

Reigate

Surrey

RH2 0AD


SURREY PRIMARY CARE LIMITED Registered number:14378566

Statement of financial position

As at 31 March 2026

		2026		2025
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	525,453		110,609
Cash at bank and in hand		85,637		122,429
		611,090		233,038
Creditors: amounts falling due within one year	5	(487,773)		(140,929)
Net current assets			123,317		92,109
Total assets less current liabilities			123,317		92,109

Net assets			123,317		92,109

Capital and reserves
Called up share capital	5	5
Profit and loss account	123,312	92,104
	123,317	92,109

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question 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 financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 24 September 2026.

Rishi Shubas Barai

Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1


SURREY PRIMARY CARE LIMITED

Notes to the financial statements

For the year ended 31 March 2026

1.	General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Horley Health Hub, 120 Victoria Road, Horley, RH6 7BL.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

The percentage of completion method is used to calculate the appropriate stage of completion being costs incurred to date performing service activities as a percentage of total forecast contract costs.

2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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 income.

Page 2


SURREY PRIMARY CARE LIMITED

Notes to the financial statements

For the year ended 31 March 2026

2.Accounting policies (continued)

2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.6

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.

3.	Employees
		2026	2025
		£	£

Directors remuneration	18,400	11,200
	18,400	11,200

	During the year, £18,400 was invoiced by a director on the board for extra sessions.
	The average monthly number of employees, including directors, during the year was 5 (2025 - 5).

Debtors

					2026	2025
					£	£


Trade debtors	525,043	110,099
Other debtors	5	105
Prepayments and accrued income	405	405
	525,453	110,609

Page 3


SURREY PRIMARY CARE LIMITED

Notes to the financial statements

For the year ended 31 March 2026

5.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Trade creditors	202,602	111,523
Corporation tax	7,320	28,106
Accruals and deferred income	277,851	1,300
	487,773	140,929

6.	Controlling party

No individual shareholder holds a majority of voting rights. Therefore, there is no parent entity
or ultimate controlling party by virtue of shareholdings.

Page 4