REGISTERED NUMBER: 11252072 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Secret Surgeon Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

Chartered Accountants' Report

6

DIRECTOR:

Dr S Murphy

REGISTERED OFFICE:

The Granary

Crowhill Farm

Ravensden Road

Wilden

Bedfordshire

MK44 2QS

REGISTERED NUMBER:

11252072 (England and Wales)

ACCOUNTANTS:

GREGORY WILDMAN

The Granary

Crowhill Farm

Ravensden Road

Wilden

Bedfordshire

MK44 2QS

FIXED ASSETS

Tangible assets

4

22,285

30,731

CURRENT ASSETS

Debtors

5

821

611

Cash at bank

6,775

14,450

7,596

15,061

CREDITORS

Amounts falling due within one year

6

16,407

18,738

NET CURRENT LIABILITIES

(8,811

)

(3,677

)

TOTAL ASSETS LESS CURRENT LIABILITIES

13,474

27,054

CREDITORS

Amounts falling due after more than one year

7

(5,348

)

(16,017

)

PROVISIONS FOR LIABILITIES

(4,234

)

(5,915

)

NET ASSETS

3,892

5,122

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

3,891

5,121

SHAREHOLDERS' FUNDS

3,892

5,122

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 director acknowledges her 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 director and authorised for issue on 26 October 2026 and were signed by:

Dr S Murphy - Director

1.	STATUTORY INFORMATION

Secret Surgeon 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

There were no material departures from that standard.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from specialist medical practice activities is recognised when the procedure has finished and client has been invoiced.

Tangible fixed assets

Tangible fixed assets are included at cost less depreciation and impairment. Depreciation has been computed to write off the cost of tangible fixed assets over their expected useful lives as follows:

Computer Equipment - 33% on cost

Fixtures and Fittings - 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 statement of financial position date.

Deferred tax

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.

Tax deferred or accelerated is accounted for in respect of all material timing differences.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

3,570

57,090

8,724

69,384

Additions

893

-

1,843

2,736

Disposals

-

-

(4,510

)

(4,510

)

At 31 March 2026

4,463

57,090

6,057

67,610

DEPRECIATION

At 1 April 2025

3,211

29,640

5,802

38,653

Charge for year

456

6,862

962

8,280

Eliminated on disposal

-

-

(1,608

)

(1,608

)

At 31 March 2026

3,667

36,502

5,156

45,325

NET BOOK VALUE

At 31 March 2026

796

20,588

901

22,285

At 31 March 2025

359

27,450

2,922

30,731

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 April 2025

and 31 March 2026

57,090

DEPRECIATION

At 1 April 2025

29,640

Charge for year

6,862

At 31 March 2026

36,502

NET BOOK VALUE

At 31 March 2026

20,588

At 31 March 2025

27,450

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other debtors

655

455

Prepayments

166

156

821

611

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

333

2,000

Hire purchase contracts

10,337

9,858

Tax

1,331

1,610

Social security and other taxes

287

190

Directors' current accounts

2,756

3,841

Accrued expenses

1,363

1,239

16,407

18,738

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans - 1-5 years

-

333

Hire purchase contracts

5,348

15,684

5,348

16,017

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

1

Ordinary

£1

1

1

9.	RELATED PARTY DISCLOSURES

The amount outstanding at the year end due to Dr S Murphy was £2,756 (2025 - £3,841).

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Secret Surgeon Ltd for the year ended 31 March 2026 which comprise the Income Statement, Other Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Secret Surgeon Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Secret Surgeon Ltd and state those matters that we have agreed to state to the director of Secret Surgeon Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Secret Surgeon Ltd and its director for our work or for this report.

It is your duty to ensure that Secret Surgeon Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Secret Surgeon Ltd. You consider that Secret Surgeon Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Secret Surgeon Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

GREGORY WILDMAN

The Granary

Crowhill Farm

Ravensden Road

Wilden

Bedfordshire

MK44 2QS

26 October 2026