T R ANAESTHESIA LTD

Unaudited Financial Statements

for the Year Ended 31 May 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

5

DIRECTORS:

T R Riad FRCA

S K Saddik-Ibrahim

M R Riad

J R Riad

REGISTERED OFFICE:

4 Northwest Business Park

Servia Hill

Leeds

West Yorkshire

LS6 2QH

REGISTERED NUMBER:

08061224 (England and Wales)

ACCOUNTANT:

Botros & Co

4 Northwest Business Park

Servia Hill

Leeds

West Yorkshire

LS6 2QH

BANKERS:

Barclays Bank plc

PO Box 100

28 Park Row

Leeds

West Yorkshire

LS1 1PA

FIXED ASSETS

Intangible assets

4

1

1

Tangible assets

5

11,539

15,131

11,540

15,132

CURRENT ASSETS

Debtors

6

3,817

7,290

Cash at bank and in hand

229,595

206,819

233,412

214,109

CREDITORS

Amounts falling due within one year

7

17,411

20,459

NET CURRENT ASSETS

216,001

193,650

TOTAL ASSETS LESS CURRENT LIABILITIES

227,541

208,782

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

8

226,541

207,782

SHAREHOLDERS' FUNDS

227,541

208,782

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 October 2026 and were signed on its behalf by:

T R Riad FRCA - Director

1.	STATUTORY INFORMATION

T R Anaesthesia Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

The turnover represents fees receivable.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 June 2025

and 31 May 2026

10,000

AMORTISATION

At 1 June 2025

and 31 May 2026

9,999

NET BOOK VALUE

At 31 May 2026

1

At 31 May 2025

1

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 June 2025

3,227

31,904

1,507

36,638

Additions

-

-

300

300

At 31 May 2026

3,227

31,904

1,807

36,938

DEPRECIATION

At 1 June 2025

1,953

18,445

1,109

21,507

Charge for year

191

3,365

336

3,892

At 31 May 2026

2,144

21,810

1,445

25,399

NET BOOK VALUE

At 31 May 2026

1,083

10,094

362

11,539

At 31 May 2025

1,274

13,459

398

15,131

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade debtors

3,817

7,290

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Tax

5,354

8,387

Social security and other taxes

1

7

Directors' loan accounts

8,991

9,000

Accrued expenses

3,065

3,065

17,411

20,459

8.

RESERVES

Retained

earnings

£

At 1 June 2025

207,782

Profit for the year

19,259

Dividends

(500

)

At 31 May 2026

226,541