REGISTERED NUMBER: 05407072 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

LONDON PAEDIATRICIANS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr N Chammas

Dr E F Maalouf

SECRETARY:

Dr E F Maalouf

REGISTERED OFFICE:

7 Campden Hill Road

London

W8 7DX

REGISTERED NUMBER:

05407072 (England and Wales)

ACCOUNTANTS:

Xeinadin South East Limited

5b Beckwith Barn

Warren Estate

Lordship Road

Chelmsford

Essex

CM1 3WT

FIXED ASSETS

Intangible assets

5

-

-

Tangible assets

6

196,806

243,533

Investments

7

512,537

471,139

709,343

714,672

CURRENT ASSETS

Debtors

8

607,084

427,240

Cash at bank

9

114,710

192,545

721,794

619,785

CREDITORS

Amounts falling due within one year

10

164,169

100,747

NET CURRENT ASSETS

557,625

519,038

TOTAL ASSETS LESS CURRENT LIABILITIES

1,266,968

1,233,710

CREDITORS

Amounts falling due after more than one year

11

164,724

187,937

NET ASSETS

1,102,244

1,045,773

CAPITAL AND RESERVES

Called up share capital

13

101

101

Retained earnings

1,102,143

1,045,672

SHAREHOLDERS' FUNDS

1,102,244

1,045,773

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 28 April 2026 and were signed on its behalf by:

Dr E F Maalouf - Director

1.	STATUTORY INFORMATION

London Paediatricians 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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 and represents amounts receivable for services rendered..

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

Turnover is recognised over the period the service is provided.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Tangible fixed assets are initially measured at cost and subsequently measured at cost net of depreciation and any impairment losses. Depreciation of a tangible fixed asset begins when it is in the location and condition necessary available for the use intended.

Tangible fixed asset depreciation is included in administrative expenses in the Income Statement.

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement.

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non puttable ordinary shares.

Taxation

Taxation for the year comprises current 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 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2024

and 31 July 2025

210,000

AMORTISATION

At 1 August 2024

and 31 July 2025

210,000

NET BOOK VALUE

At 31 July 2025

-

At 31 July 2024

-

6.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

289,084

Additions

16,026

At 31 July 2025

305,110

DEPRECIATION

At 1 August 2024

45,551

Charge for year

62,753

At 31 July 2025

108,304

NET BOOK VALUE

At 31 July 2025

196,806

At 31 July 2024

243,533

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 August 2024

and 31 July 2025

258,055

DEPRECIATION

At 1 August 2024

21,504

Charge for year

59,138

At 31 July 2025

80,642

NET BOOK VALUE

At 31 July 2025

177,413

At 31 July 2024

236,551

7.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 August 2024

471,139

Share of profit/(loss)

41,398

At 31 July 2025

512,537

NET BOOK VALUE

At 31 July 2025

512,537

At 31 July 2024

471,139

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

325,138

323,184

Amounts owed by related parties

117,000

-

Other debtors

164,946

104,056

607,084

427,240

9.	CASH AT BANK

2025

2024

£

£

Bank account

10,009

10,001

Bank account no. 2

104,701

182,544

114,710

192,545

10.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

23,214

22,682

Taxation and social security

91,098

50,904

Other creditors

49,857

27,161

164,169

100,747

11.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

164,724

187,937

12.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

187,938

210,619

Net obligations under hire purchase contracts are secured by charges on the assets concerned.

13.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

1

A Ordinary

£1

1

1

101

101

14.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included within other debtors at the balance sheet date is an amount of £116,779 (2024: £77,799) due from the directors of the company.

Interest has been charged on this loan at the official rate set by HMRC.