The Doctors Laser Clinic Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07284874

The Doctors Laser Clinic Limited

Unaudited financial statements

31 December 2025

The Doctors Laser Clinic Limited

Statement of financial position

31 December 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5		137,768		163,207

Current assets

Stocks		40,570	33,862
Debtors	6	1,642	1,836
Cash at bank and in hand		56,013	87,379
		-------	---------
		98,225	123,077

Creditors: Amounts falling due within one year	7	( 73,069)		( 94,864)
		-------		---------
Net current assets			25,156		28,213
			---------		---------
Total assets less current liabilities			162,924		191,420

Creditors: Amounts falling due after more than one year	8		–		( 16,667)

Provisions	( 32,589)	( 33,470)
	---------	---------
Net assets	130,335	141,283
	---------	---------

Capital and reserves

Called up share capital	1,200	1,200
Profit and loss account	129,135	140,083
	---------	---------
Shareholders funds	130,335	141,283
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

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

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- 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 Doctors Laser Clinic Limited

Statement of financial position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 14 May 2026 , and are signed on behalf of the board by:

Dr K J Kestin

Director

Company registration number: 07284874

The Doctors Laser Clinic Limited

Notes to the financial statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Bankside 300, Peachman Way, Broadland Business Park, Norwich, NR7 0LB.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

Provision is made, under the liability method, to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

L'hold improvements	-	Over the period of the lease
Plant & Machinery	-	20% reducing balance
Fixtures & Fittings	-	25% reducing balance
Equipment	-	25% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Government grants

Government grants are recognised using the accrual model and the performance model. Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

4. Average number of employees

The average number of employees during the year was 10 (2024: 10 ).

5. Tangible assets

	Land and buildings	Plant and machinery	Fixtures and fittings	Equipment	Total
	£	£	£	£	£
Cost
At 1 January 2025	203,535	524,818	38,093	19,111	785,557
Additions	–	10,300	–	677	10,977
Disposals	–	( 4,212)	–	–	( 4,212)
	---------	---------	-------	-------	---------
At 31 December 2025	203,535	530,906	38,093	19,788	792,322
	---------	---------	-------	-------	---------
Depreciation
At 1 January 2025	202,354	371,013	34,195	14,788	622,350
Charge for the year	1,181	32,170	974	1,250	35,575
Disposals	–	( 3,371)	–	–	( 3,371)
	---------	---------	-------	-------	---------
At 31 December 2025	203,535	399,812	35,169	16,038	654,554
	---------	---------	-------	-------	---------
Carrying amount
At 31 December 2025	–	131,094	2,924	3,750	137,768
	---------	---------	-------	-------	---------
At 31 December 2024	1,181	153,805	3,898	4,323	163,207
	---------	---------	-------	-------	---------

6. Debtors

	2025	2024
	£	£
Other debtors	1,642	1,836
	------	------

7. Creditors: Amounts falling due within one year

	2025	2024
	£	£
Bank loans	16,666	40,000
Trade creditors	18,667	15,997
Social security and other taxes	22,063	32,143
Other creditors	15,673	6,724
	-------	-------
	73,069	94,864
	-------	-------

The bank loans relate to an unsecured bank loan facility taken out by the Company.

8. Creditors: Amounts falling due after more than one year

	2025	2024
	£	£
Bank loans	–	16,667
	----	-------

The bank loans relate to an unsecured bank loan facility taken out by the Company.

9. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£
Not later than 1 year	43,200	13,200
Later than 1 year and not later than 5 years	14,400	–
	-------	-------
	57,600	13,200
	-------	-------