Registration number: 16167760










 

Northampton Surgical Ltd

Contents

Statement of Financial Position	1
Notes to the Unaudited Financial Statements	2 to 3

Northampton Surgical Ltd

(Registration number: 16167760)

Statement of Financial Position as at 31 January 2026

	Note	2026 £
Current assets
Trade and other receivables	3	10,517
Cash at bank and in hand		34,107
		44,624
Trade and other payables: Amounts falling due within one year	4	(14,172)
Net assets		30,452
Equity
Called up share capital		100
Retained earnings		30,352
Shareholders' funds		30,452

For the financial period ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Directors' Report and the Profit and Loss Account has been taken.

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities, were approved and authorised for issue by the Board on 5 October 2026 and signed on its behalf by:
 

......................................... Mrs M M Evans Director

Northampton Surgical Ltd

Notes to the Unaudited Financial Statements for the Period from 7 January 2025 to 31 January 2026

1	Accounting policies

Statutory information

Northampton Surgical Ltd is a private company, limited by shares, domiciled in England and Wales, company number 16167760. The registered office is at Willow House, Harborough Road, Maidwell, Northampton, NN6 9JA.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Revenue comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Revenue is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 taxable income.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

2	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2.

Northampton Surgical Ltd

Notes to the Unaudited Financial Statements for the Period from 7 January 2025 to 31 January 2026 (continued)

3	Trade and other receivables

Current	2026 £
Trade receivables	4,535
Prepayments	5,982
	10,517

4	Trade and other payables

	2026 £
Due within one year
Taxation and social security	7,295
Accruals and deferred income	3,000
Other creditors	3,877
	14,172