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Registered number: 09688620
Elite Doctor Services Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09688620
31 March 2026 31 March 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,313 2,721
2,313 2,721
CURRENT ASSETS
Debtors 5 7,209 4,954
Cash at bank and in hand 188,308 134,547
195,517 139,501
Creditors: Amounts Falling Due Within One Year 6 (29,207 ) (28,268 )
NET CURRENT ASSETS (LIABILITIES) 166,310 111,233
TOTAL ASSETS LESS CURRENT LIABILITIES 168,623 113,954
NET ASSETS 168,623 113,954
CAPITAL AND RESERVES
Called up share capital 7 101 101
Profit and Loss Account 168,522 113,853
SHAREHOLDERS' FUNDS 168,623 113,954
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For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Dr R Guru
Director
13 October 2026
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Elite Doctor Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09688620 . The registered office is Clifton House , Four Elms Road , Cardiff, , CF24 1LE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable services rendered, stated net of discounts and of Value Added Tax.
When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.
When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.
2.3. 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:
Fixtures & Fittings 15% reducing balance
2.4. Financial Instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. 
All of the financial instruments applying to the company are basic as defined in the Accounting Standard, and as such are initially recognised at the transaction price.  Debt instruments are subsequently measured at amortised cost.
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2.5. Taxation
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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 April 2025 3,497
As at 31 March 2026 3,497
Depreciation
As at 1 April 2025 776
Provided during the period 408
As at 31 March 2026 1,184
Net Book Value
As at 31 March 2026 2,313
As at 1 April 2025 2,721
5. Debtors
31 March 2026 31 March 2025
£ £
Due within one year
Trade debtors 7,209 4,954
6. Creditors: Amounts Falling Due Within One Year
31 March 2026 31 March 2025
£ £
Other taxes and social security 15,647 19,546
Other creditors 1,960 1,960
Director's loan account 11,600 6,762
29,207 28,268
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7. Share Capital
31 March 2026 31 March 2025
Allotted, called up and fully paid £ £
100 Ordinary A shares of £ 1.00 each 100 100
1 Ordinary B shares of £ 1.00 each 1 1
101 101
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