Company Registration No. 08039167 (England and Wales)
Double AA Surgicals Ltd
FINANCIAL STATEMENTS
for the year ended 30 April 2026
Double AA Surgicals Ltd
FINANCIAL STATEMENTS
Contents
Double AA Surgicals Ltd
Company Information
for the year ended 30 April 2026
Directors
Mr Chelliah Selvasekar
Mrs Nagalakshmi Selvasekar
Company Number
08039167 (England and Wales)
Registered Office
12 The Grange
Hartford
CHESHIRE
CW8 1QJ
Accountants
Reliance Tax Advisers
20B Market Place
Grantham
Lincolnshire
NG31 6LP
Double AA Surgicals Ltd
Statement of financial position
as at 30 April 2026
Tangible assets
65,463
97,425
Cash at bank and in hand
57,192
45,742
Creditors: amounts falling due within one year
(7,514)
11,038
Net current assets
57,354
60,454
Total assets less current liabilities
122,817
157,879
Creditors: amounts falling due after more than one year
(67,057)
(88,067)
Called up share capital
110
110
Profit and loss account
55,650
69,702
Shareholders' funds
55,760
69,812
For the year ending 30 April 2026 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 4 October 2026 and were signed on its behalf by
Mrs Nagalakshmi Selvasekar
Director
Company Registration No. 08039167
Double AA Surgicals Ltd
Notes to the Accounts
for the year ended 30 April 2026
Double AA Surgicals Ltd is a private company, limited by shares, registered in England and Wales, registration number 08039167. The registered office is 12 The Grange, Hartford, CHESHIRE, CW8 1QJ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies
Act 2006.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has been transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Tangible fixed assets and depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.
Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & machinery
25% Reducing Balance
Fixtures & fittings
25% Straight Line
Computer equipment
25% Straight Line
Double AA Surgicals Ltd
Notes to the Accounts
for the year ended 30 April 2026
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 May 2025
635
168,519
18,986
18,756
206,896
Additions
-
-
-
2,890
2,890
At 30 April 2026
635
168,519
18,986
21,646
209,786
At 1 May 2025
531
76,628
18,920
13,392
109,471
Charge for the year
26
32,130
66
2,630
34,852
At 30 April 2026
557
108,758
18,986
16,022
144,323
At 30 April 2026
78
59,761
-
5,624
65,463
At 30 April 2025
104
91,891
66
5,364
97,425
Amounts falling due within one year
Accrued income and prepayments
676
3,509
Double AA Surgicals Ltd
Notes to the Accounts
for the year ended 30 April 2026
6
Investments held as current assets
2026
2025
Listed investments
7,000
-
7
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
5,764
(12,788)
8
Creditors: amounts falling due after more than one year
2026
2025
Other creditors
67,057
88,067
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Transactions with related parties
Related Party Transactions
Other debtors
Included within other debtors is a loan provided to a company in which one of the directors is a member. At the balance sheet date, the amount owing was £40,000. The loan is repayable on demand.
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Average number of employees
During the year the average number of employees was 2 (2025: 2).