DR-IME Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09046573

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		195,604		305,557

			195,604		305,557
CURRENT ASSETS
Debtors	5	81,923		54,285
Cash at bank and in hand		621,321		457,631

		703,244		511,916
Creditors: Amounts Falling Due Within One Year	6	(177,946 )		(163,583 )

NET CURRENT ASSETS (LIABILITIES)			525,298		348,333

TOTAL ASSETS LESS CURRENT LIABILITIES			720,902		653,890

Creditors: Amounts Falling Due After More Than One Year	7		(11,501 )		(21,501 )

NET ASSETS			709,401		632,389

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			709,301		632,289

SHAREHOLDERS' FUNDS			709,401		632,389

Page 1

Page 2

DR-IME Limited

Balance Sheet (continued)

As At 31 May 2025

For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Dr Ifeoma Ejikeme

Director

04/09/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

DR-IME Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09046573 . The registered office is 36 Scotts Road, Bromley, England, BR1 3QD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% on Straight Line Basis
Fixtures & Fittings	20% on Straight Line Basis
Computer Equipment	33% on Straight Line Basis

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

Page 3

Page 4

DR-IME Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2024: 8)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 June 2024	347,058	280,655	18,298	646,011
Additions	-	1,065	998	2,063
Disposals	-	-	(1,269 )	(1,269 )

As at 31 May 2025	347,058	281,720	18,027	646,805

Depreciation
As at 1 June 2024	178,331	151,117	11,006	340,454
Provided during the period	57,857	49,082	3,808	110,747

As at 31 May 2025	236,188	200,199	14,814	451,201

Net Book Value
As at 31 May 2025	110,870	81,521	3,213	195,604

As at 1 June 2024	168,727	129,538	7,292	305,557

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	81,923	31,413
VAT	-	22,872

	81,923	54,285

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	49,864	62,254
Corporation tax	63,465	66,382
Other taxes and social security	10,904	7,038
VAT	2,638	-
Net wages	13,616	4,287
Other creditors	21,083	5,593
Pension Payable	1,461	1,124
Director's loan account	14,915	16,905

	177,946	163,583

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	11,501	21,501

Page 4

Page 5

DR-IME Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

9. Related Party Transactions

DR-IME CONSULTING LTD

Include in 'Other Debtors', the amount of £4,968.44 (last year: £2,096.44) is owed from DR-IME CONSULTING LTD. Ifeoma Ejikeme is the also the director and Shareholder of DR-IME CONSULTING LTD

SKIN DR-IME LTD

Include in 'Other Debtors', the amount of £34,533.37 (last year: £19,132.63) is owed from SKIN DR-IME LTD. Ifeoma Ejikeme is the also the director and Shareholder of SKIN DR-IME LTD

NTUTU LIMITED

Include in 'Other Debtors', the amount of £70.00 (last year: £70.00) is owed from NTUTU LIMITED. Ifeoma Ejikeme is the also the director and Shareholder of NTUTU LIMITED

Page 5