Registration number: 07741859

Dr Patrick Doyle Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Dr Patrick Doyle Ltd

Company Information

Director

P W Doyle

Registered office

3rd Floor Lawford House Albert Place London N3 1QA

Accountants

Sterlings Ltd Chartered AccountantsLawford House Albert Place London N3 1QA

Dr Patrick Doyle Ltd

(Registration number: 07741859)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	622	829
Investments	5	30,000	30,000
		30,622	30,829
Current assets
Debtors	6	14,360	33,824
Cash at bank and in hand		52,785	25,440
		67,145	59,264
Creditors: Amounts falling due within one year	7	(18,670)	(26,921)
Net current assets		48,475	32,343
Total assets less current liabilities		79,097	63,172
Creditors: Amounts falling due after more than one year	7	-	(12,983)
Net assets		79,097	50,189
Capital and reserves
Called up share capital		100	100
Profit and loss account		78,997	50,089
Shareholders' funds		79,097	50,189

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Dr Patrick Doyle Ltd

(Registration number: 07741859)
Balance Sheet as at 31 August 2025

Approved and authorised by the director on 27 April 2026
 

......................................... P W Doyle Director

Dr Patrick Doyle Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
3rd Floor
Lawford House
Albert Place
London
N3 1QA

These financial statements were authorised for issue by the director on 27 April 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover represents medical fees receivable. The company is not registered for VAT as its income is exempt from VAT.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Dr Patrick Doyle Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures, fittings and equipment	25% on reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Dr Patrick Doyle Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Classification
The company only enters into basic financial instruments that result in the recognition of financial assets or liabilities like trade debtors, other debtors, trade creditors and other creditors, loans from banks or other third parties and loan to/from related parties.

 Recognition and measurement
Debts instruments that constitute a financing transaction are initially measured at fair value of future payments and subsequently at amortised cost using the effective interest method. Debt instruments which are payable or receivable within on year such as trade debtors or trade creditors are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit and loss account.

 Impairment
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit and loss account.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

Dr Patrick Doyle Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

4	Tangible assets

	Fixtures, fittings and equipment  £	Total £
Cost or valuation
At 1 September 2024	5,917	5,917
At 31 August 2025	5,917	5,917
Depreciation
At 1 September 2024	5,088	5,088
Charge for the year	207	207
At 31 August 2025	5,295	5,295
Carrying amount
At 31 August 2025	622	622
At 31 August 2024	829	829

5	Fixed asset investments

	Unlisted investments £	Total £
Cost or valuation
At 1 September 2024	30,000	30,000
At 31 August 2025	30,000	30,000
Carrying amount
At 31 August 2025	30,000	30,000

6

Debtors

Current	2025 £	2024 £
Trade debtors	8,563	5,790
Other debtors	5,797	28,034
	14,360	33,824

Dr Patrick Doyle Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	-	9,136
Taxation and social security		13,242	12,468
Accruals and deferred income		3,803	3,540
Other creditors		1,625	1,777
		18,670	26,921

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	-	12,983

8	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Bank borrowings	-	9,136

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	-	12,983

9	Related party transactions

As at the balance sheet date, the director owed the company the sum of £5,458 (2024 - £27,695).

During the year, £1,095 interest was charged to the director (2024 - £318).