REGISTERED NUMBER: 14191421 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Morgan Cosmetic Surgery Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs M S Wightman

Mr A Wightman

REGISTERED OFFICE:

Broom House

39/43 London Road

Hadleigh

Benfleet

Essex

SS7 2QL

REGISTERED NUMBER:

14191421 (England and Wales)

ACCOUNTANTS:

BPSL

Brooms Professional Services Limited

Chartered Certified Accountants

Broom House

39/43 London Road

Hadleigh, Benfleet

Essex

SS7 2QL

FIXED ASSETS

Intangible assets

4

62,366

70,968

Tangible assets

5

50,497

61,773

112,863

132,741

CURRENT ASSETS

Debtors

6

18,186

15,946

Cash at bank

263,123

219,237

281,309

235,183

CREDITORS

Amounts falling due within one year

7

98,055

59,990

NET CURRENT ASSETS

183,254

175,193

TOTAL ASSETS LESS CURRENT LIABILITIES

296,117

307,934

CREDITORS

Amounts falling due after more than one year

8

39,914

48,683

NET ASSETS

256,203

259,251

CAPITAL AND RESERVES

Called up share capital

100

100

Share premium

85,947

85,947

Retained earnings

170,156

173,204

256,203

259,251

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 15 January 2026 and were signed on its behalf by:

Mrs M S Wightman - Director

1.	STATUTORY INFORMATION

Morgan Cosmetic Surgery 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 2022, is being amortised evenly over its estimated useful life of ten 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.

Equipment

-

25% on reducing balance

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.

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 4 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2024

and 30 April 2025

86,022

AMORTISATION

At 1 May 2024

15,054

Amortisation for year

8,602

At 30 April 2025

23,656

NET BOOK VALUE

At 30 April 2025

62,366

At 30 April 2024

70,968

5.	TANGIBLE FIXED ASSETS

Motor

vehicles

Equipment

Totals

£

£

£

COST

At 1 May 2024

64,875

4,557

69,432

Additions

-

5,089

5,089

At 30 April 2025

64,875

9,646

74,521

DEPRECIATION

At 1 May 2024

6,132

1,527

7,659

Charge for year

14,686

1,679

16,365

At 30 April 2025

20,818

3,206

24,024

NET BOOK VALUE

At 30 April 2025

44,057

6,440

50,497

At 30 April 2024

58,743

3,030

61,773

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Prepayments and accrued income

18,186

15,946

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Hire purchase contracts

8,769

8,769

Tax

84,453

46,670

Social security and other taxes

535

(1

)

Other creditors

155

-

Directors' current accounts

363

772

Accruals and deferred income

3,780

3,780

98,055

59,990

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Hire purchase contracts

39,914

48,683