REGISTERED NUMBER: 08803267 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Concept Plastic Surgery Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A F Nakhdjevani

Mrs R Nakhdjevani

SECRETARY:

REGISTERED OFFICE:

2 Manor Farm Court

Old Wolverton Road

Old Wolverton

Milton Keynes

Buckinghamshire

MK12 5NN

REGISTERED NUMBER:

08803267 (England and Wales)

ACCOUNTANTS:

Barber Accountancy Ltd

Yeomans

Bassett's Lane

Woodham Walter

Maldon

Essex

CM9 6RY

FIXED ASSETS

Tangible assets

4

1,111,139

779,902

CURRENT ASSETS

Debtors

5

215,000

215,000

Cash at bank

31,577

36,443

246,577

251,443

CREDITORS

Amounts falling due within one year

6

(954,666

)

(523,811

)

NET CURRENT LIABILITIES

(708,089

)

(272,368

)

TOTAL ASSETS LESS CURRENT LIABILITIES

403,050

507,534

CREDITORS

Amounts falling due after more than one year

7

(131,773

)

(208,957

)

NET ASSETS

271,277

298,577

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

271,177

298,477

271,277

298,577

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 25 September 2025 and were signed on its behalf by:

A Nakhdjevani - Director

1.	STATUTORY INFORMATION

Concept Plastic Surgery Ltd 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.

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.

Land and buildings

-

20% on cost

Plant and machinery etc

-

33% on cost and 25% on cost

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 4 (2023 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2024

674,836

526,740

1,201,576

Additions

616,916

-

616,916

At 31 December 2024

1,291,752

526,740

1,818,492

DEPRECIATION

At 1 January 2024

102,643

319,031

421,674

Charge for year

184,939

100,740

285,679

At 31 December 2024

287,582

419,771

707,353

NET BOOK VALUE

At 31 December 2024

1,004,170

106,969

1,111,139

At 31 December 2023

572,193

207,709

779,902

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/24

31/12/23

£

£

Other debtors

215,000

215,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/24

31/12/23

£

£

Bank loans and overdrafts

43,000

43,000

Hire purchase contracts

34,184

34,184

Taxation and social security

146,281

115,967

Other creditors

731,201

330,660

954,666

523,811

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/12/24

31/12/23

£

£

Bank loans

39,417

82,417

Hire purchase contracts

92,356

126,540

131,773

208,957