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REGISTERED NUMBER: 10987498 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 OCTOBER 2023 TO 31 DECEMBER 2024

FOR

3D LIPO (HQ) LTD
3D LIPO (HQ) LTD (REGISTERED NUMBER: 10987498)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 OCTOBER 2023 TO 31 DECEMBER 2024




Page

Statement of Financial Position 1

Notes to the Financial Statements 2


3D LIPO (HQ) LTD (REGISTERED NUMBER: 10987498)

STATEMENT OF FINANCIAL POSITION
31 DECEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 745,000 650,000

CURRENT ASSETS
Debtors 5 425,743 107,240
Cash in hand 90 90
425,833 107,330
CREDITORS
Amounts falling due within one year 6 814,595 503,625
NET CURRENT LIABILITIES (388,762 ) (396,295 )
TOTAL ASSETS LESS CURRENT
LIABILITIES
356,238
253,705

PROVISIONS FOR LIABILITIES 8 65,673 41,923
NET ASSETS 290,565 211,782

CAPITAL AND RESERVES
Called up share capital 90 90
Fair value reserve 9 197,020 125,770
Retained earnings 93,455 85,922
290,565 211,782

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 24 September 2025 and were signed by:





Mr R L Cowley - Director


The notes form part of these financial statements

Page 1
3D LIPO (HQ) LTD (REGISTERED NUMBER: 10987498)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 OCTOBER 2023 TO 31 DECEMBER 2024

1. STATUTORY INFORMATION

3D Lipo (HQ) Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 10987498

Registered office: 1 Kings Avenue
London
N21 3NA

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Significant judgements and estimates
In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period or in the period of the revision and future periods where the revision affects both current and future periods.

Revenue
Revenue represents the value of rental income chargeable in respect of the company's investment property.
Revenue is recognised evenly over the period of the rental agreement.

Investment property
Investment property, which is property held to earn rentals, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure.

Subsequently it is measured at fair value at the reporting date. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Deferred tax is provided on these gains at the rate expected to apply if the property is sold at the balance sheet date.

Taxation
Taxation for the period 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all material timing differences that have originated but not reversed at the statement of financial position 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 period 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.

Page 2 continued...
3D LIPO (HQ) LTD (REGISTERED NUMBER: 10987498)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 OCTOBER 2023 TO 31 DECEMBER 2024

2. ACCOUNTING POLICIES - continued

Cash and cash equivalent
Cash and cash equivalents in the statement of financial position comprise cash at banks and in hand, short term deposits with an original maturity date of one month. Cash equivalents are defined as short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value.

Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss.

Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit and loss.

Change in comparatives
The accounts have been prepared for a period of 15 months whereas the comparatives are for a period of 12 months.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2023 - NIL).

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 October 2023 650,000
Revaluations 95,000
At 31 December 2024 745,000
NET BOOK VALUE
At 31 December 2024 745,000
At 30 September 2023 650,000

Fair value at 31 December 2024 is represented by:
£   
Valuation in 2021 167,693
Valuation in 2024 95,000
Cost 482,307
745,000

If the investment property had not been revalued it would have been included at the following historical cost:

2024 2023
£    £   
Cost 482,307 482,307

Investment property was valued on an open market basis on 31 December 2024 by the director .

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by group undertakings 425,743 107,240

Page 3 continued...
3D LIPO (HQ) LTD (REGISTERED NUMBER: 10987498)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 OCTOBER 2023 TO 31 DECEMBER 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 306,000 -
Trade creditors 2,034 120
Amounts owed to group undertakings 501,253 488,441
Taxation and social security 1,858 12,964
Other creditors 3,450 2,100
814,595 503,625

7. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 306,000 -

Bank loan is secured by way of fixed and floating charge on the properties and other assets of the company and contains a negative pledge.

8. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax
Other timing differences 65,673 41,923

Deferred
tax
£   
Balance at 1 October 2023 41,923
Charge to Income Statement during period 23,750
Balance at 31 December 2024 65,673

9. RESERVES
Fair
value
reserve
£   
At 1 October 2023 125,770
Movement during the year 71,250

At 31 December 2024 197,020

10. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Included in other creditor due within a year is an amount of £420 (2023: £300) due to the director of the company. The loan was interest free and repayable on demand.

Page 4