Elm Surgery Limited

Elm Surgery Limited
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	101,858	116,350
		101,858	116,350
Current assets
Debtors: amounts falling due within one year		2,031,158	2,055,658
Investments		77,968	35,968
Cash at bank and in hand		200,661	136,821
		2,309,787	2,228,447
Creditors: amount falling due within one year		(139,796)	(304,062)
Net current assets		2,169,991	1,924,385

Total assets less current liabilities		2,271,849	2,040,735
Creditors: amount falling due after more than one year		(124,114)	(163,314)
Provisions for liabilities		(14,277)	(9,026)
Net assets		2,133,458	1,868,395

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		2,133,358	1,868,295
Shareholders' funds		2,133,458	1,868,395

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

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year 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 accounts.

These 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 and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 26 October 2026 and were signed on its behalf by:

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Hormoz Massoumi
Director

Elm Surgery Limited
Notes to the Abridged Financial Statements
For the year ended 31 January 2026

General Information

Elm Surgery Limited is a private company, limited by shares, registered in England and Wales, registration number 08290427, registration address 438 Greenford Avenue, Hanwell, London, W7 3DD.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and buildings	2% Reducing Balance
Plant and machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Improvements to property	10% Straight Line

Current asset investments

Current asset investments are stated at the lower of cost and net realisable value.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the period was 21 (2025 : 19).

Tangible fixed assets

Cost or valuation	Land and buildings	Plant and machinery	Motor Vehicles	Improvements to property	Total
	£	£	£	£	£
At 01 February 2025	59,500	116,110	35,518	72,750	283,878
Additions	-	-	-	-	-
Disposals	-	-	-	-	-
At 31 January 2026	59,500	116,110	35,518	72,750	283,878
Depreciation
At 01 February 2025	19,761	110,403	15,539	21,825	167,528
Charge for year	795	1,427	4,995	7,275	14,492
On disposals	-	-	-	-	-
At 31 January 2026	20,556	111,830	20,534	29,100	182,020
Net book values
Closing balance as at 31 January 2026	38,944	4,280	14,984	43,650	101,858
Opening balance as at 01 February 2025	39,739	5,707	19,979	50,925	116,350

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
100 Class A shares of £1.00 each	100		100
	100		100