St Thomas Surgery Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 4165979

St Thomas Surgery Limited

Filleted Unaudited Financial Statements

26 February 2025

St Thomas Surgery Limited

Financial Statements

Year ended 26 February 2025

Contents	Pages

Statement of financial position	1 to 2

Notes to the financial statements	3 to 5

St Thomas Surgery Limited

Statement of Financial Position

26 February 2025

	2025	2024
Note	£	£

Current assets

Debtors	5	2,678	12,721
Cash at bank and in hand		15,500	3,539
		--------	--------
		18,178	16,260

Creditors: amounts falling due within one year	6	( 6,613)	( 3,263)
		--------	--------
Net current assets		11,565	12,997
		--------	--------
Total assets less current liabilities		11,565	12,997
		--------	--------

Capital and reserves

Called up share capital	7	1,320	1,320
Profit and loss account		10,245	11,677
		--------	--------
Shareholders funds		11,565	12,997
		--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 26 February 2025 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 financial statements for the year in question in accordance with section 476 ;

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

St Thomas Surgery Limited

Statement of Financial Position (continued)

26 February 2025

These financial statements were approved by the board of directors and authorised for issue on 11 August 2025 , and are signed on behalf of the board by:

Dr AM Paterson	Dr S Vijayanarasimhan
Director	Director

Dr TF Ali	Dr CL John
Director	Director

Dr K Mathias
Director

Company registration number: 4165979

St Thomas Surgery Limited

Notes to the Financial Statements

Year ended 26 February 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Beg Meil, Park Corner Road, Haverfordwest, Pembrokeshire, SA61 2XA.

2. Statement of compliance

These financial statements have been prepared in accordance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The directors have a reasonable expectation that the company has adequate resources to continue operational existence for the foreseeable future. For this reason, the directors continue to adopt the going concern basis of accounting in preparing the annual financial statements.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover represents net invoiced sales of goods and services.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

4. Tax on profit

Major components of tax expense

	2025	2024
	£	£

Current tax:

UK current tax expense	2,403	3,919
	-------	-------
Tax on profit	2,403	3,919
	-------	-------

5. Debtors

	2025	2024
	£	£
Trade debtors	2,678	1,802
Other debtors	–	10,919
	-------	--------
	2,678	12,721
	-------	--------

Other debtors include an amount of £nil (2024 - £nil) falling due after more than one year.

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	1,768	846
Corporation tax	3,791	1,438
Other creditors	1,054	979
	-------	-------
	6,613	3,263
	-------	-------

7. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary A shares of £ 1 each	660	660	660	660
Ordinary B shares of £ 1 each	660	660	660	660
	-------	-------	-------	-------
	1,320	1,320	1,320	1,320
	-------	-------	-------	-------

8. Related party transactions

During the year the company paid dividends totalling £11,677 (2024 - £10,600) to the shareholders.