REGISTERED NUMBER: 08674239 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

John House Surgery Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr C R John

Mrs S M A John

REGISTERED OFFICE:

62 Rosslyn Road

Bath

Somerset

BA1 3LH

REGISTERED NUMBER:

08674239 (England and Wales)

FIXED ASSETS

Tangible assets

4

9,910

11,146

Investments

5

273,271

234,501

Investment property

6

232,744

232,744

515,925

478,391

CURRENT ASSETS

Debtors

7

1,919

2,832

Cash at bank

20,665

6,104

22,584

8,936

CREDITORS

Amounts falling due within one year

8

20,473

22,498

NET CURRENT ASSETS/(LIABILITIES)

2,111

(13,562

)

TOTAL ASSETS LESS CURRENT LIABILITIES

518,036

464,829

PROVISIONS FOR LIABILITIES

32,833

27,191

NET ASSETS

485,203

437,638

CAPITAL AND RESERVES

Called up share capital

9

2

2

Fair value reserve

10

42,909

42,909

Retained earnings

442,292

394,727

SHAREHOLDERS' FUNDS

485,203

437,638

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 24 October 2026 and were signed on its behalf by:

Dr C R John - Director

1.	STATUTORY INFORMATION

John House Surgery 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 as modified by the revaluation of certain assets.

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.

Fixtures and fittings

-

25% on reducing balance

Equipment

-

33% on straight line basis

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

Equipment

Totals

£

£

£

COST

At 1 April 2025

17,826

23,367

41,193

Additions

-

2,320

2,320

At 31 March 2026

17,826

25,687

43,513

DEPRECIATION

At 1 April 2025

12,598

17,449

30,047

Charge for year

837

2,719

3,556

At 31 March 2026

13,435

20,168

33,603

NET BOOK VALUE

At 31 March 2026

4,391

5,519

9,910

At 31 March 2025

5,228

5,918

11,146

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 April 2025

234,501

Additions

15,000

Revaluations

23,599

Dividends received

171

At 31 March 2026

273,271

NET BOOK VALUE

At 31 March 2026

273,271

At 31 March 2025

234,501

Cost or valuation at 31 March 2026 is represented by:

Other

investments

£

Valuation in 2024

41,900

Valuation in 2025

1,091

Valuation in 2026

23,599

Cost

206,681

273,271

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

232,744

NET BOOK VALUE

At 31 March 2026

232,744

At 31 March 2025

232,744

Fair value at 31 March 2026 is represented by:

£

Valuation in 2024

57,212

Cost

175,532

232,744

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

1,919

1,917

Prepayments and accrued income

-

915

1,919

2,832

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

79

119

Tax

7,450

6,122

Other creditors

111

117

Directors' current accounts

11,587

10,461

Accruals and deferred income

1,246

5,679

20,473

22,498

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

2

Ordinary

£1

2

2

10.

RESERVES

Fair

value

reserve

£

At 1 April 2025

and 31 March 2026

42,909

11.	RELATED PARTY TRANSACTIONS

Included in creditors is £11,587 (2025 - £10,461) owed jointly to the directors of the company. This amount is unsecured, interest free and there is no set date for repayment.

12.	ULTIMATE CONTROLLING PARTY

The company was under the control of Dr C John & Mrs S John throughout the current year. Dr & Mrs John are the company's directors and only shareholders.