Registration number: 13486271

Discover Aesthetic Doctors Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 7

Discover Aesthetic Doctors Limited

(Registration number: 13486271)
Balance Sheet as at 29 December 2024

	Note	2024 £	2023 £
Fixed assets
Tangible assets	4	108,552	125,721
Current assets
Stocks		7,175	8,181
Debtors	5	728	-
		7,903	8,181
Creditors: Amounts falling due within one year	6	(201,731)	(185,017)
Net current liabilities		(193,828)	(176,836)
Total assets less current liabilities		(85,276)	(51,115)
Provisions for liabilities		-	(428)
Net liabilities		(85,276)	(51,543)
Capital and reserves
Called up share capital	7	100	100
Retained earnings		(85,376)	(51,643)
Shareholders' deficit		(85,276)	(51,543)

For the financial year ending 29 December 2024 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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 18 September 2025 and signed on its behalf by:
 

......................................... Mrs G E Montero Garcia Director

Discover Aesthetic Doctors Limited

Notes to the Unaudited Financial Statements for the Year Ended 29 December 2024

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Crow Wood Leisure
Royle Lane
Burnley
Lancashire
BB12 0RT

These financial statements were authorised for issue by the Board on 18 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Discover Aesthetic Doctors Limited

Notes to the Unaudited Financial Statements for the Year Ended 29 December 2024

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Improvements to leasehold property	Straight line over the period of the lease
Office equipment	10% per annum straight line basis
Motor vehicles	25% per annum reducing balance basis

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Discover Aesthetic Doctors Limited

Notes to the Unaudited Financial Statements for the Year Ended 29 December 2024

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 8 (2023 - 6).

Discover Aesthetic Doctors Limited

Notes to the Unaudited Financial Statements for the Year Ended 29 December 2024

4	Tangible assets

	Improvements to leasehold properties £	Office equipment £	Motor vehicles  £	Total £
Cost
At 30 December 2023	2,398	123,374	48,033	173,805
Additions	-	1,975	-	1,975
At 29 December 2024	2,398	125,349	48,033	175,780
Depreciation
At 30 December 2023	2,397	24,675	21,014	48,086
Charge for the year	-	12,387	6,755	19,142
At 29 December 2024	2,397	37,062	27,769	67,228
Net book value
At 29 December 2024	1	88,287	20,264	108,552
At 29 December 2023	2	98,700	27,019	125,721

5

Debtors

	2024 £	2023 £
Other debtors	728	-
	728	-

6

Creditors

	Note	2024 £	2023 £
Due within one year
Loans and borrowings	8	-	27,965
Trade creditors		-	65
Amounts owed to group undertakings and undertakings in which the company has a participating interest	9	199,656	154,624
Taxation and social security		228	1,403
Accruals and deferred income		960	960
Other creditors		887	-
		201,731	185,017

Discover Aesthetic Doctors Limited

Notes to the Unaudited Financial Statements for the Year Ended 29 December 2024