REGISTERED NUMBER: 03747052 (England and Wales)

Unaudited Financial Statements

For The Period 1st May 2025 to 14th August 2026

for

Vashisht Surgical Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

Dr R Vashisht

REGISTERED OFFICE:

1st Floor

5 Century Court

Tolpits Lane

Watford

WD18 9PX

REGISTERED NUMBER:

03747052 (England and Wales)

ACCOUNTANTS:

Dua & Co. Limited

1st Floor

5 Century Court

Tolpits Lane

Watford

Hertfordshire

WD18 9PX

FIXED ASSETS

Tangible assets

4

-

34,897

Investments

5

-

48,250

-

83,147

CURRENT ASSETS

Debtors: amounts falling due within one year

6

155,890

608,783

Cash at bank

6,438,964

6,240,005

6,594,854

6,848,788

CREDITORS

Amounts falling due within one year

7

470,955

574,840

NET CURRENT ASSETS

6,123,899

6,273,948

TOTAL ASSETS LESS CURRENT LIABILITIES

6,123,899

6,357,095

CREDITORS

Amounts falling due after more than one year

8

-

28,503

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

6,123,897

6,328,590

6,123,899

6,328,592

6,123,899

6,357,095

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 14th August 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 14th August 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit & Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 15th October 2026 and were signed by:

Dr R Vashisht - Director

1.	STATUTORY INFORMATION

Vashisht Surgical Limited 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

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.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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 period was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1st May 2025

33,119

57,535

9,325

99,979

Disposals

-

(57,535

)

-

(57,535

)

At 14th August 2026

33,119

-

9,325

42,444

DEPRECIATION

At 1st May 2025

30,717

25,172

9,193

65,082

Charge for period

2,402

10,787

132

13,321

Eliminated on disposal

-

(35,959

)

-

(35,959

)

At 14th August 2026

33,119

-

9,325

42,444

NET BOOK VALUE

At 14th August 2026

-

-

-

-

At 30th April 2025

2,402

32,363

132

34,897

5.	FIXED ASSET INVESTMENTS

Investment

£

COST

At 1st May 2025

48,250

Disposals

(48,250

)

At 14th August 2026

-

NET BOOK VALUE

At 14th August 2026

-

At 30th April 2025

48,250

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

155,890

606,783

Other debtors

-

2,000

155,890

608,783

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

805

-

Hire purchase contracts

-

5,432

Trade creditors

-

340,517

Tax

(67

)

75,915

Social security and other taxes

124

244

Directors' current accounts

461,093

146,612

Accrued expenses

9,000

6,120

470,955

574,840

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

-

28,503

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Dr R Vashisht.