2024-09-01 2025-08-31 2025-08-31 false 11553308 THE LASER CLINIC MORPETH LTD 86900 Other human health activities iso4217:GBP xbrli:pure 11553308 2024-09-01 11553308 2025-08-31 11553308 2024-09-01 2025-08-31 11553308 bus:SmallEntities 2024-09-01 2025-08-31 11553308 bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 11553308 bus:FullAccounts 2024-09-01 2025-08-31 11553308 core:WithinOneYear 2025-08-31 11553308 core:AfterOneYear 2025-08-31 11553308 core:WithinOneYear 2024-09-01 2025-08-31 11553308 core:AfterOneYear 2024-09-01 2025-08-31 11553308 core:CurrentFinancialInstruments 2025-08-31 11553308 core:Non-currentFinancialInstruments 2025-08-31 11553308 core:CurrentFinancialInstruments 2024-09-01 2025-08-31 11553308 core:Non-currentFinancialInstruments 2024-09-01 2025-08-31 11553308 core:LandBuildings 2024-09-01 2025-08-31 11553308 core:FurnitureFittings 2024-09-01 2025-08-31 11553308 core:OfficeEquipment 2024-09-01 2025-08-31 11553308 core:Vehicles 2024-09-01 2025-08-31 11553308 core:PlantMachinery 2024-09-01 2025-08-31 11553308 core:OtherPropertyPlantEquipment 2024-09-01 2025-08-31 11553308 core:LandBuildings 2025-08-31 11553308 core:PlantMachinery 2025-08-31 11553308 core:Vehicles 2025-08-31 11553308 core:FurnitureFittings 2025-08-31 11553308 core:OfficeEquipment 2025-08-31 11553308 core:OtherPropertyPlantEquipment 2025-08-31 11553308 core:Right-of-useAssets 2024-09-01 2025-08-31 11553308 core:Right-of-useAssets 2025-08-31 11553308 core:Goodwill 2024-09-01 2025-08-31 11553308 core:PatentsTrademarksLicencesConcessionsSimilar 2024-09-01 2025-08-31 11553308 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-09-01 2025-08-31 11553308 core:OtherResidualIntangibleAssets 2024-09-01 2025-08-31 11553308 core:Goodwill 2025-08-31 11553308 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-08-31 11553308 core:PatentsTrademarksLicencesConcessionsSimilar 2025-08-31 11553308 core:OtherResidualIntangibleAssets 2025-08-31 11553308 dpl:CostSales 2024-09-01 2025-08-31 11553308 dpl:AdministrativeExpenses 2024-09-01 2025-08-31 11553308 dpl:DistributionCosts 2024-09-01 2025-08-31 11553308 core:ShareCapital 2025-08-31 11553308 core:SharePremium 2025-08-31 11553308 core:RevaluationReserve 2025-08-31 11553308 core:OtherReservesSubtotal 2025-08-31 11553308 core:ShareCapitalPreferenceShares 2025-08-31 11553308 core:CapitalRedemptionReserve 2025-08-31 11553308 core:OtherCapitalReserve 2025-08-31 11553308 core:RetainedEarningsAccumulatedLosses 2025-08-31 11553308 core:ShareCapital 2024-09-01 2025-08-31 11553308 core:SharePremium 2024-09-01 2025-08-31 11553308 core:RevaluationReserve 2024-09-01 2025-08-31 11553308 core:OtherReservesSubtotal 2024-09-01 2025-08-31 11553308 core:RetainedEarningsAccumulatedLosses 2024-09-01 2025-08-31 11553308 1 2024-09-01 2025-08-31 11553308 2 2024-09-01 2025-08-31 11553308 core:ShareCapital 1 2024-09-01 2025-08-31 11553308 core:ShareCapital 2 2024-09-01 2025-08-31 11553308 core:SharePremium 1 2024-09-01 2025-08-31 11553308 core:SharePremium 2 2024-09-01 2025-08-31 11553308 core:RevaluationReserve 1 2024-09-01 2025-08-31 11553308 core:RevaluationReserve 2 2024-09-01 2025-08-31 11553308 core:RetainedEarningsAccumulatedLosses 1 2024-09-01 2025-08-31 11553308 core:RetainedEarningsAccumulatedLosses 2 2024-09-01 2025-08-31 11553308 1 2024-09-01 2025-08-31 11553308 core:Non-currentFinancialInstruments core:CostValuation 2024-09-01 11553308 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-08-31 11553308 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-08-31 11553308 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-08-31 11553308 core:Non-currentFinancialInstruments core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2025-08-31 11553308 core:Non-currentFinancialInstruments core:CostValuation 2025-08-31 11553308 core:Non-currentFinancialInstruments core:ProvisionsForImpairmentInvestments 2024-09-01 11553308 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-08-31 11553308 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-08-31 11553308 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-08-31 11553308 core:Non-currentFinancialInstruments core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2025-08-31 11553308 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-08-31 11553308 core:Non-currentFinancialInstruments core:ProvisionsForImpairmentInvestments 2025-08-31 11553308 core:Non-currentFinancialInstruments 2025-08-31 11553308 core:Non-currentFinancialInstruments 2024-08-31 11553308 2023-09-01 11553308 2024-08-31 11553308 2023-09-01 2024-08-31 11553308 core:WithinOneYear 2024-08-31 11553308 core:AfterOneYear 2024-08-31 11553308 core:CurrentFinancialInstruments 2024-08-31 11553308 core:Non-currentFinancialInstruments 2024-08-31 11553308 core:LandBuildings 2024-08-31 11553308 core:PlantMachinery 2024-08-31 11553308 core:Vehicles 2024-08-31 11553308 core:FurnitureFittings 2024-08-31 11553308 core:OfficeEquipment 2024-08-31 11553308 core:OtherPropertyPlantEquipment 2024-08-31 11553308 core:Right-of-useAssets 2024-08-31 11553308 core:Goodwill 2024-08-31 11553308 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-08-31 11553308 core:PatentsTrademarksLicencesConcessionsSimilar 2024-08-31 11553308 core:OtherResidualIntangibleAssets 2024-08-31 11553308 dpl:AdministrativeExpenses 2023-09-01 2024-08-31 11553308 core:ShareCapital 2024-08-31 11553308 core:SharePremium 2024-08-31 11553308 core:RevaluationReserve 2024-08-31 11553308 core:OtherReservesSubtotal 2024-08-31 11553308 core:ShareCapitalPreferenceShares 2024-08-31 11553308 core:CapitalRedemptionReserve 2024-08-31 11553308 core:OtherCapitalReserve 2024-08-31 11553308 core:RetainedEarningsAccumulatedLosses 2024-08-31 11553308 core:RetainedEarningsAccumulatedLosses 2023-09-01 11553308 core:ShareCapital 2023-09-01 11553308 core:SharePremium 2023-09-01 11553308 core:RevaluationReserve 2023-09-01 11553308 core:ShareCapital 2023-09-01 2024-08-31 11553308 core:SharePremium 2023-09-01 2024-08-31 11553308 core:RevaluationReserve 2023-09-01 2024-08-31 11553308 core:OtherReservesSubtotal 2023-09-01 2024-08-31 11553308 core:RetainedEarningsAccumulatedLosses 2023-09-01 2024-08-31 11553308 bus:Director1 2024-09-01 2025-08-31 11553308 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31
THE LASER CLINIC MORPETH LTD
Unaudited Financial Statements
for the year ended 31 August 2025
Company registration number 11553308
(England and Wales)

# Company Information

For the year ended 31 August 2025

Director | Young, Susan

Registered office | Newton Red House
| Mitford
| Morpeth
| NE61 3QW

Registered number | 11553308

Accountant | AWS Accountancy Ltd
| 3 Berrymoor Court
| Northumberland Business Park
| Cramlington
| Northumberland
| NE23 7RZ

# Statement of Financial Position

As at 31 August 2025

| Notes |
2025
2024
£
£
£
£
Fixed assets
Tangible assets
| 4 |
69,448
63,279
69,448
63,279
Current assets
Debtors
| 5 |
2,009
2,021
Cash at bank and in hand
19,415
14,767
21,424
16,788
Creditors
Amounts falling due within one year
| 6 |
(51,878)
(45,191)
(51,878)
(45,191)
Net current assets (liabilities)
(30,454)
(28,403)
Total assets less current liabilities
38,994
34,876
Creditors
Amounts falling due after one year
| 7 |
(19,855)
(32,279)
(19,855)
(32,279)
Net assets (liabilities)
19,139
2,597
Capital and reserves
Called up share capital
| 8 |
1
1
Profit and loss account
19,138
2,596
Total equity
19,139
2,597

The company is a private company limited by shares and registered in England and Wales. It 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
The financial statements have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company's profit and loss account under section 444 (5A) of the Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 7 May 2026 and are signed on its behalf by:

Young, Susan Young, Susan Director |

Company registration number 11553308

# Notes to the Financial Statements

For the year ended 31 August 2025

### 1. Statutory information

The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in sterling and this is the functional currency of the company.

### 2. Accounting policies

### 2.1. Basis of preparation

The financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

The financial statements have been prepared under the historical cost convention in accordance with the Companies Act 2006.

### 2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

### 2.3. Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

### 2.4. Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Rate
Method
%
Land and buildings
10
Straight-line
Plant and machinery
10
Straight-line
Fixtures and fittings
20
Straight-line
Office and computer equipment
20
Straight-line

### 3. Employees

The average number of employees during the year was 2 (2024: 1).

### 4. Tangible fixed assets

Land and buildings
Plant and machinery
Fixtures and fittings
Office equipment
Total
£
£
£
£
£
Cost
At 1 September 2024
11,861
113,950
1,846
1,517
129,174
Additions
11,375
4,977
5,476
-
21,828
At 31 August 2025
23,236
118,927
7,322
1,517
151,002
Depreciation and impairment
At 1 September 2024
9,014
54,283
1,670
928
65,895
Charge for the period
2,324
11,892
1,139
304
15,659
At 31 August 2025
11,338
66,175
2,809
1,232
81,554
Net book value
At 31 August 2025
11,898
52,752
4,513
285
69,448
At 31 August 2024
2,847
59,667
176
589
63,279

### 5. Debtors

2025
2024
£
£
Prepayments and accrued income
2,009
2,021
Total due within one year
2,009
2,021
Total due after one year
-
-
Total
2,009
2,021

### 6. Creditors due within one year

2025
2024
£
£
Bank loans and overdrafts
-
2,644
Trade creditors
780
975
Directors loan account
644
1,075
Finance leases and hire purchase due in one year
12,424
12,424
Taxation and social security
20,757
12,018
Accruals and deferred income
17,273
16,055
Total
51,878
45,191

### 7. Creditors due after one year

2025
2024
£
£
Finance leases and hire purchase due in one year
19,855
32,279
Total
19,855
32,279

### 8. Share capital

2025
2024
£
£
Allotted, called up and fully paid
Ordinary
1
1
Total
1
1