Registration number: 11249082

Dr Rasha Clinic London Ltd

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3 to 4
Notes to the Unaudited Financial Statements	5 to 14

Dr Rasha Clinic London Ltd

Company Information

Director

Dr Rasha Rakhshani-Moghadam

Registered office

161 Brompton Road London England SW3 1EX

Accountants

Charter Tax Consulting Limited 8th Floor 1 Southampton Street London United Kingdom WC2R 0LR

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Dr Rasha Clinic London Ltd
for the Year Ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Dr Rasha Clinic London Ltd for the year ended 31 March 2025 as set out on pages 3 to 14 from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Dr Rasha Clinic London Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Dr Rasha Clinic London Ltd and state those matters that we have agreed to state to the Board of Directors of Dr Rasha Clinic London Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dr Rasha Clinic London Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Dr Rasha Clinic London Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Dr Rasha Clinic London Ltd. You consider that Dr Rasha Clinic London Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Dr Rasha Clinic London Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Charter Tax Consulting Limited
8th Floor
1 Southampton Street
London
United Kingdom
WC2R 0LR

23 December 2025

Dr Rasha Clinic London Ltd

(Registration number: 11249082)
Balance Sheet as at 31 March 2025

	Note	31 March 2025 £	31 March 2024 £
Fixed assets
Intangible assets	4	59,546	-
Tangible assets	5	3,153,782	3,331,903
Debtors	7	210,000	281,991
		3,423,328	3,613,894
Current assets
Stocks	6	100,478	50,000
Debtors	7	2,391,403	1,801,991
Cash at bank and in hand		1,056,077	43,483
		3,547,958	1,895,474
Creditors: Amounts falling due within one year	8	(1,085,634)	(407,024)
Net current assets		2,462,324	1,488,450
Total assets less current liabilities		5,885,652	5,102,344
Provisions for liabilities		(569,073)	(591,956)
Net assets		5,316,579	4,510,388
Capital and reserves
Called up share capital	9	100	100
Retained earnings		5,316,479	4,510,288
Shareholders' funds		5,316,579	4,510,388

Dr Rasha Clinic London Ltd

(Registration number: 11249082)
Balance Sheet as at 31 March 2025

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

Director's responsibilities:

•	The members have not required the Company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The Director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 23 December 2025
 

Dr Rasha Rakhshani-Moghadam Director

Dr Rasha Clinic London Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The Company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
161 Brompton Road
London
England
SW3 1EX
U.K.

These financial statements were authorised for issue by the director on 23 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements have been prepared and presented in UK Pound Sterling (£) which is the functional currency of the Company. The financial statements have been rounded to the nearest whole £.

Going concern

The financial statements have been prepared on a going concern basis.

The Director has reviewed the Company's performance for the year end 31 March 2025 and is satisfied that the Company will continue to generate profits post year end. The Director has therefore concluded that the Company has sufficient reserves to meet its obligations for the twelve months following the signing of this report and that the adoption of the going concern basis is appropriate.

Dr Rasha Clinic London Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Judgements

No significant judgements have been made by management in the preparation of these financial statements.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Finance income and costs policy

Finance income is recognised in the profit or loss using the effective interest method.

Finance costs are charged to the profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount.

Foreign currency transactions and balances

Transactions in foreign currencies are initially measured using the spot rate when the transaction occurs. Subsequently, monetary balances are re-translated at each reporting period date through the profit or loss. On settlement of monetary balances, exchange gains or losses are recognised in the profit or loss.

Non-monetary balances are not re-translated at the reporting period end date as the Company only has balances recognised under the historic cost model.

Tax

The tax expense for the period comprises current tax and any over or under provisions in the previous period. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates taxable income.

Deferred tax is provided for temporary timing differences at the enacted rates. The Company recognises a deferred tax provision for temporary timing difference as a result of accelerated capital allowances.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Dr Rasha Clinic London Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Asset class	Depreciation method and rate
Land and buildings	10% straight line basis
Furniture, fittings and equipment	20% reducing balance basis

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Website	20% straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the Company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Dr Rasha Clinic London Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the Company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

The Company's loans and borrowings relate to finance lease liabilities which are recognised as financial liabilities and held at amortised cost.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the Company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the Company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Dr Rasha Clinic London Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Financial instruments

Recognition and measurement
The Company only enters into basic financial instrument transactions that give rise to financial asset debt instruments or financial liability debt instruments. All financial instruments are initially recognised at their fair value net of transaction costs and are subsequently recognised at amortised cost with the effective interest recognised through the profit or loss. The Company has not recognised any financial instruments at fair value through profit or loss or fair value through other comprehensive income.

The Company has no financial asset equity instruments.
 

3	Staff numbers

The average number of persons employed by the Company (including the Director) during the year, was 16 (2024 - 12).

4	Intangible assets

	Website  £	Total £
Cost or valuation
Additions	74,432	74,432
At 31 March 2025	74,432	74,432
Amortisation
Amortisation charge	14,886	14,886
At 31 March 2025	14,886	14,886
Carrying amount
At 31 March 2025	59,546	59,546

Dr Rasha Clinic London Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

5	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Total £
Cost
At 1 April 2024	2,925,418	649,217	3,574,635
Additions	280,218	26,769	306,987
Disposals	(11,640)	(131,001)	(142,641)
At 31 March 2025	3,193,996	544,985	3,738,981
Depreciation
At 1 April 2024	7,068	235,664	242,732
Charge for the year	360,746	81,761	442,507
Eliminated on disposal	(7,068)	(92,972)	(100,040)
At 31 March 2025	360,746	224,453	585,199
Carrying amount
At 31 March 2025	2,833,250	320,532	3,153,782
At 31 March 2024	2,918,350	413,553	3,331,903

Included within the net book value of land and buildings above is £2,833,250 (2024 - £2,918,350) in respect of long leasehold land and buildings.
 

6

Stocks

	31 March 2025 £	31 March 2024 £
Raw materials and consumables	100,478	50,000

Dr Rasha Clinic London Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

7

Debtors

Current	Note	31 March 2025 £	31 March 2024 £
Trade debtors		14,404	5,720
Prepayments		163,105	17,254
Other debtors		140,408	15,273
Amounts owed by related parties	12	1,748,541	1,246,749
Income tax asset		324,945	516,995
		2,391,403	1,801,991

 

Non-current	31 March 2025 £	31 March 2024 £
Other debtors	210,000	281,991
	210,000	281,991

Details of non-current trade and other debtors

£210,000 (2024 - £281,991) of other debtors are classified as non current. These balances relate to deposits paid to secure operating leases.

Dr Rasha Clinic London Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

8

Creditors

Creditors: amounts falling due within one year

	31 March 2025 £	31 March 2024 £
Due within one year
Trade creditors	258,570	118,505
Accruals	286,160	216,608
Taxation and social security	282,766	24,045
Other creditors	258,138	47,866
	1,085,634	407,024