REGISTERED NUMBER: 05235609 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Business Doctors Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A R Davies

M Levington

REGISTERED OFFICE:

125 Wilderspool Park

Whitehouse

Greenalls Avenue

Warrington

WA4 6HL

REGISTERED NUMBER:

05235609 (England and Wales)

ACCOUNTANTS:

Pareto Tax & Wealth LLP

The Old Schoolhouse

5-7 Byrom Street

Manchester

M3 4PF

FIXED ASSETS

Intangible assets

4

5,000

-

Tangible assets

5

1,875

-

6,875

-

CURRENT ASSETS

Stocks

13,500

-

Debtors

6

94,379

9,248

Cash at bank

5,588

-

113,467

9,248

CREDITORS

Amounts falling due within one year

7

90,478

-

NET CURRENT ASSETS

22,989

9,248

TOTAL ASSETS LESS CURRENT LIABILITIES

29,864

9,248

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

29,764

9,148

SHAREHOLDERS' FUNDS

29,864

9,248

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 December 2025 and were signed on its behalf by:

M Levington - Director

1.	STATUTORY INFORMATION

Business Doctors Limited 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2024, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 etc

-

25% on reducing balance and 25% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - NIL ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

Additions

5,000

At 31 March 2025

5,000

NET BOOK VALUE

At 31 March 2025

5,000

On 26 June 2024 the company acquired the goodwill of Business Doctors Franchising Limited.

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

17,016

Additions

3,000

Disposals

(17,016

)

At 31 March 2025

3,000

DEPRECIATION

At 1 April 2024

17,016

Charge for year

1,125

Eliminated on disposal

(17,016

)

At 31 March 2025

1,125

NET BOOK VALUE

At 31 March 2025

1,875

6.

DEBTORS

31.3.25

31.3.24

£

£

Amounts falling due within one year:

Trade debtors

62,790

-

Amounts owed by group undertakings

5,312

-

Other debtors

12,777

9,248

80,879

9,248

Amounts falling due after more than one year:

Contract assets

13,500

-

Aggregate amounts

94,379

9,248

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

55,579

-

Taxation and social security

24,130

-

Other creditors

10,769

-

90,478

-

8.	RELATED PARTY DISCLOSURES

At 31 March 2025 the company was owed £5,312 (2024: £Nil) by Business Doctors Group Limited, a company under common control.

9.	ULTIMATE CONTROLLING PARTY

The company is controlled by the directors by virtue of their shareholding in the parent company, Business Doctors Group Limited.