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Company Registration No. 09312308 (England and Wales)
DR. RICHARD AUBREY LTD Unaudited accounts for the year ended 31 October 2025
DR. RICHARD AUBREY LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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DR. RICHARD AUBREY LTD Company Information for the year ended 31 October 2025
Director
R. Aubrey
Company Number
09312308 (England and Wales)
Registered Office
11 Imperial Road Huddesfield West Yorkshire HD3 3AF West Yorkshire
Accountants
Small Business Accountancy 18 Stoney Hill Rastrick Brighouse West Yorkshire HD6 3BP
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DR. RICHARD AUBREY LTD Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Current assets
Debtors
5
21,454
24,474
Cash at bank and in hand
215,036
213,590
236,490
238,064
Creditors: amounts falling due within one year
6
(13,429)
(35,601)
Net current assets
223,061
202,463
Net assets
223,061
202,463
Capital and reserves
Called up share capital
7
100
100
Profit and loss account
222,961
202,363
Shareholders' funds
223,061
202,463
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 19 March 2026 and were signed on its behalf by
R. Aubrey Director Company Registration No. 09312308
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DR. RICHARD AUBREY LTD Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
DR. RICHARD AUBREY LTD is a private company, limited by shares, registered in England and Wales, registration number 09312308. The registered office is 11 Imperial Road, Huddesfield, West Yorkshire, HD3 3AF, West Yorkshire.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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 from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
4
Intangible fixed assets
Goodwill
£
Cost
At 1 November 2024
10,000
At 31 October 2025
10,000
Amortisation
At 1 November 2024
10,000
At 31 October 2025
10,000
Net book value
At 31 October 2025
-
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DR. RICHARD AUBREY LTD Notes to the Accounts for the year ended 31 October 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
21,300
24,320
Accrued income and prepayments
154
154
21,454
24,474
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
7,603
4,161
Loans from directors
4,770
30,408
Accruals
1,056
1,032
13,429
35,601
7
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
8
Transactions with related parties
The company is in receipt of a loan amounting to £4,770.00 from a member of key management personnel. The loan is payable on demand and the rate of interest charged is 0%. At the balance sheet date, the loan was still outstanding and is presented within creditors: amounts falling due within one year. During the year, total dividends of £12,000 (2024: £30,000) were paid to the director.
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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