For the financial period ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

Suffolk Primary Care Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Combs Ford Surgery, Combs Lane, Stowmarket, Suffolk, IP14 2SY.

The company was incorporated on 30 January 2025. The directors have extended the company's first accounting period to end on 31 March 2026 to align the reporting date with that of its subsidiary undertaking. Consequently, these financial statements are prepared for a period of 14 months. As this is the company’s first financial period, no comparative figures are presented.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

Atruet the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

The average monthly number of persons (including directors) employed by the company during the period was:

The company is the parent company and the sole shareholder of L&R Pharma Ltd, a company incorporated in England and Wales. L&R Pharma Ltd's registered office address is Combs Ford Surgery, Combs Lane, Stowmarket, Suffolk, England, IP14 2SY.

During the period, the company received a short-term loan of £6,884 from an unincorporated business under common control. The balance owed to the connected business at the period end was £28,241. The loan is unsecured, interest free and repayable on demand.

During the period, the company received an advance of £303,000 on a long term loan from the unincorporated business. The loan is subject to interest at a rate of 6.2%, is unsecured and is being repaid in installments over 10 years. The balance outstanding at the year end was £284,280.