REGISTERED NUMBER: 07629051 (England and Wales)

Financial Statements

for the Year Ended 31 March 2025

for

Dr Maassarani & Partners Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr F Maassarani

Dr C Kenny

REGISTERED OFFICE:

Oriel House

2 - 8 Oriel Road

Bootle

Merseyside

L20 7EP

REGISTERED NUMBER:

07629051 (England and Wales)

ACCOUNTANTS:

SB&P

Chartered Accountants

Oriel House

2-8 Oriel Road

Bootle

Liverpool

Merseyside

L20 7EP

FIXED ASSETS

Tangible assets

4

158,698

80,640

CURRENT ASSETS

Debtors

5

303,348

374,594

Cash at bank

237,304

275,356

540,652

649,950

CREDITORS

Amounts falling due within one year

6

658,118

485,593

NET CURRENT (LIABILITIES)/ASSETS

(117,466

)

164,357

TOTAL ASSETS LESS CURRENT LIABILITIES

41,232

244,997

CREDITORS

Amounts falling due after more than one year

7

(1,436

)

(11,689

)

PROVISIONS FOR LIABILITIES

(38,361

)

(18,558

)

NET ASSETS

1,435

214,750

CAPITAL AND RESERVES

Called up share capital

8

126

126

Retained earnings

1,309

214,624

SHAREHOLDERS' FUNDS

1,435

214,750

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 November 2025 and were signed on its behalf by:

Dr F Maassarani - Director

1.	STATUTORY INFORMATION

Dr Maassarani & Partners 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.

Turnover comprises the fair value of the consideration received or receivable for the sale of services in the ordinary course of the companies activities. Sales are presented net of rebates and discounts.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on cost

Computer equipment

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 33 (2024 - 23 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

90,434

10,735

64,579

8,130

173,878

Additions

75,000

-

-

20,708

95,708

At 31 March 2025

165,434

10,735

64,579

28,838

269,586

DEPRECIATION

At 1 April 2024

14,918

10,735

64,515

3,070

93,238

Charge for year

12,199

-

64

5,387

17,650

At 31 March 2025

27,117

10,735

64,579

8,457

110,888

NET BOOK VALUE

At 31 March 2025

138,317

-

-

20,381

158,698

At 31 March 2024

75,516

-

64

5,060

80,640

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

83,517

75,601

Other debtors

195,878

270,502

Prepayments and accrued income

23,953

28,491

303,348

374,594

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

11,064

10,811

Trade creditors

94,274

131,062

Tax

17,476

83,965

Social security and other taxes

17,937

18,577

Other creditors

452,958

171,690

Pensions

11,230

(14,969

)

Directors' current accounts

894

7,096

Accrued expenses

52,285

77,361

658,118

485,593

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans - 1-2 years

1,436

11,689

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

101

A

1

101

101

25

B

1

25

25

126

126