REGISTERED NUMBER: 14631645 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Dutta Gynaecological Services Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

567

851

CURRENT ASSETS

Debtors

5

24,046

3,900

Cash at bank

83,646

71,086

107,692

74,986

CREDITORS

Amounts falling due within one year

6

15,876

36,034

NET CURRENT ASSETS

91,816

38,952

TOTAL ASSETS LESS CURRENT LIABILITIES

92,383

39,803

PROVISIONS FOR LIABILITIES

7

108

162

NET ASSETS

92,275

39,641

CAPITAL AND RESERVES

Called up share capital

8

101

100

Retained earnings

92,174

39,541

SHAREHOLDERS' FUNDS

92,275

39,641

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 October 2026 and were signed on its behalf by:

Dr D Dutta - Director

1.	STATUTORY INFORMATION

Dutta Gynaecological Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

14631645

Registered office:

C/o Echo Tax, SPACES Manchester

Peter House

Oxford Street

Manchester

M1 5AN

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.

Computer equipment

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 March 2025

and 28 February 2026

1,135

DEPRECIATION

At 1 March 2025

284

Charge for year

284

At 28 February 2026

568

NET BOOK VALUE

At 28 February 2026

567

At 28 February 2025

851

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

6,131

3,900

Directors' current accounts

17,915

-

24,046

3,900

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Tax

14,216

5,581

Social security and other taxes

40

-

Directors' current accounts

-

29,613

Accrued expenses

1,620

840

15,876

36,034

7.	PROVISIONS FOR LIABILITIES

28.2.26

28.2.25

£

£

Deferred tax

108

162

Deferred

tax

£

Balance at 1 March 2025

162

Utilised during year

(54

)

Balance at 28 February 2026

108

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.2.26

28.2.25

value:

£

£

100

Ordinary A

£1

100

100

1

Ordinary B

£1

1

-

(28.2.25 - NIL)

101

100

The following shares were issued during the year for cash at par :

1 Ordinary B share of £1

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 28 February 2026 and 28 February 2025:

28.2.26

28.2.25

£

£

Dr D Dutta and Dr R Santra

Balance outstanding at start of year

(29,613

)

(25,841

)

Amounts advanced

70,577

37,860

Amounts repaid

(23,049

)

(41,632

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

17,915

(29,613

)

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Dr D Dutta.