REGISTERED NUMBER: 06977566 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

SKIN SURGERY ASSOCIATES OF LONDON

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Dr R J Barlow MD FRCP

SECRETARY:

E Mat Ali

REGISTERED OFFICE:

The Courtyard

80 High Street

Amersham

Buckinghamshire

HP7 0DS

REGISTERED NUMBER:

06977566 (England and Wales)

ACCOUNTANTS:

N S Lucas & Co

The Courtyard

80 High Street

Amersham

Buckinghamshire

HP7 0DS

FIXED ASSETS

Intangible assets

4

-

1

Tangible assets

5

-

2,668

Investments

6

-

26,370

-

29,039

CURRENT ASSETS

Debtors

7

1,693,262

2,088,826

Prepayments and accrued income

5,517

-

Cash at bank

87,048

427,712

1,785,827

2,516,538

CREDITORS

Amounts falling due within one year

8

50,173

629,748

NET CURRENT ASSETS

1,735,654

1,886,790

TOTAL ASSETS LESS CURRENT LIABILITIES

1,735,654

1,915,829

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

10

1,735,653

1,915,828

SHAREHOLDERS' FUNDS

1,735,654

1,915,829

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 1 May 2026 and were signed by:

Dr R J Barlow MD FRCP - Director

1.	STATUTORY INFORMATION

Skin Surgery Associates of London 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 represents invoiced sales of services.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2009, 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.

Plant and machinery etc

-

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.

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 6 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

150,000

Disposals

(150,000

)

At 31 August 2025

-

AMORTISATION

At 1 September 2024

149,999

Charge written back

(149,999

)

At 31 August 2025

-

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

1

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

21,290

Disposals

(21,290

)

At 31 August 2025

-

DEPRECIATION

At 1 September 2024

18,622

Eliminated on disposal

(18,622

)

At 31 August 2025

-

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

2,668

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 September 2024

26,370

Disposals

(26,370

)

At 31 August 2025

-

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

26,370

7.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

-

53,836

Provision for bad debts

-

(2,810

)

Directors' current accounts

1,265,977

-

Section 455 Tax

427,185

-

1,693,162

51,026

Amounts falling due after more than one year:

Other debtors

100

2,037,800

Aggregate amounts

1,693,262

2,088,826

Other debtors-Loan to holding company, Attitude Personal Management Limited.

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

2,001

584,658

Directors' current accounts

-

13,273

Accrued expenses

48,172

31,817

50,173

629,748

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1

10.

RESERVES

Retained

earnings

£

At 1 September 2024

1,915,828

Profit for the year

142,331

Dividends

(322,506

)

At 31 August 2025

1,735,653

11.	ULTIMATE CONTROLLING PARTY

Following a transfer of shares in April 2025, the Director now considers the ultimate controlling entity for Skin Surgery Associates of London Limited to be Attitude Personal Management Limited, a company incorporated in the UK, company no. 07061680.