REGISTERED NUMBER: 11938276 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026

FOR

WAWRUCH PATHOLOGY SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr P Wawruch

Mrs J Wawruch

REGISTERED OFFICE:

6 Nine Acres

Ipswich

Suffolk

IP2 0DL

REGISTERED NUMBER:

11938276 (England and Wales)

ACCOUNTANTS:

LFM

Chartered Certified Accountants

The Stables

23b Lenten Street

Alton

Hampshire

GU34 1HG

FIXED ASSETS

Tangible assets

4

61,488

13,528

Investments

5

37,994

35,201

99,482

48,729

CURRENT ASSETS

Debtors

6

51,621

91,818

Cash at bank

1

97

51,622

91,915

CREDITORS

Amounts falling due within one year

7

17,161

76,921

NET CURRENT ASSETS

34,461

14,994

TOTAL ASSETS LESS CURRENT LIABILITIES

133,943

63,723

PROVISIONS FOR LIABILITIES

14,005

3,325

NET ASSETS

119,938

60,398

CAPITAL AND RESERVES

Called up share capital

102

102

Fair value reserve

8

-

173

Retained earnings

119,836

60,123

SHAREHOLDERS' FUNDS

119,938

60,398

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 1 November 2026 and were signed on its behalf by:

Dr P Wawruch - Director

1.	STATUTORY INFORMATION

Wawruch Pathology Services 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 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.

Plant and machinery etc

-

20% straight line and 20% on reducing balance

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.

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 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2025

41,772

Additions

63,322

Disposals

(25,640

)

At 30 April 2026

79,454

DEPRECIATION

At 1 May 2025

28,244

Charge for year

13,354

Eliminated on disposal

(23,632

)

At 30 April 2026

17,966

NET BOOK VALUE

At 30 April 2026

61,488

At 30 April 2025

13,528

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 May 2025

35,201

Additions

154,705

Disposals

(151,627

)

Revaluations

(285

)

At 30 April 2026

37,994

NET BOOK VALUE

At 30 April 2026

37,994

At 30 April 2025

35,201

Cost or valuation at 30 April 2026 is represented by:

Other

investments

£

Valuation in 2026

37,994

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

50,913

58,535

Other debtors

708

33,283

51,621

91,818

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

9,573

28,759

Other creditors

7,588

48,162

17,161

76,921

8.

RESERVES

Fair

value

reserve

£

At 1 May 2025

173

Value to fair value reserve

(173

)

At 30 April 2026

-

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2026 and 30 April 2025:

2026

2025

£

£

Dr P Wawruch and Mrs J Wawruch

Balance outstanding at start of year

(46,333

)

(50,766

)

Amounts advanced

137,665

125,237

Amounts repaid

(97,042

)

(120,804

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(5,710

)

(46,333

)

Interest on the overdrawn directors loan has been charged at 2.25% per annum.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Dr P Wawruch.