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Registered number: 10099468
SLR SURGICAL LIMITED
REVISED
Unaudited Financial Statements
For The Year Ended 30 October 2024
G A HARRIS & CO. LTD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10099468
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 6 49,743 50,929
Investments 7 59,500 59,500
109,243 110,429
CURRENT ASSETS
Debtors 8 160,774 159,794
Cash at bank and in hand 6,792 110,499
167,566 270,293
Creditors: Amounts Falling Due Within One Year 9 (106,612 ) (127,150 )
NET CURRENT ASSETS (LIABILITIES) 60,954 143,143
TOTAL ASSETS LESS CURRENT LIABILITIES 170,197 253,572
Creditors: Amounts Falling Due After More Than One Year 10 (6,333 ) (29,365 )
NET ASSETS 163,864 224,207
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 163,764 224,107
SHAREHOLDERS' FUNDS 163,864 224,207
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For the year ending 30 October 2024 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
DR SOFIANE RIMOUCHE
Director
25/07/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Revision by Replacement
The financial statements for the year ended 30 October 2024 have been revised.
These financial statements:
Ammended
There are no significant amendments to the original accounts.
2. General Information
SLR SURGICAL LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 10099468 . The registered office is Brulimar House, Jubilee Road, Middleton, Manchester, M24 2LX.
3. Accounting Policies
3.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
3.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
3.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.
3.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold No Depreciation
Plant & Machinery 20% Reducing balance
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3.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
4. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
5. Intangible Assets
Other
£
Cost
As at 31 October 2023 2,952
As at 30 October 2024 2,952
Amortisation
As at 31 October 2023 2,952
As at 30 October 2024 2,952
Net Book Value
As at 30 October 2024 -
As at 31 October 2023 -
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6. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 31 October 2023 45,000 10,804 55,804
As at 30 October 2024 45,000 10,804 55,804
Depreciation
As at 31 October 2023 - 4,875 4,875
Provided during the period - 1,186 1,186
As at 30 October 2024 - 6,061 6,061
Net Book Value
As at 30 October 2024 45,000 4,743 49,743
As at 31 October 2023 45,000 5,929 50,929
7. Investments
Unlisted
£
Cost or Valuation
As at 31 October 2023 59,500
As at 30 October 2024 59,500
Provision
As at 31 October 2023 -
As at 30 October 2024 -
Net Book Value
As at 30 October 2024 59,500
As at 31 October 2023 59,500
8. Debtors
2024 2023
£ £
Due within one year
Other debtors 160,774 159,794
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9. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 45
Bank loans and overdrafts 22,388 24,500
Amounts owed to group undertakings 40,500 39,156
Other creditors 1,800 900
Taxation and social security 41,924 62,549
106,612 127,150
10. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 6,333 29,365
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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