REGISTERED NUMBER: 06760581 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Dr I Paraskevopoulos Limited

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

Dr I Paraskevopoulos

Mrs M A Paraskevopoulos

SECRETARY:

Mrs M A Paraskevopoulos

REGISTERED OFFICE:

Suite 1

Concept House

23 Billet Lane

Hornchurch

Essex

RM11 1XP

REGISTERED NUMBER:

06760581 (England and Wales)

ACCOUNTANTS:

Havard & Associates

Suite 1

Concept House

23 Billet Lane

Hornchurch

Essex

RM11 1XP

FIXED ASSETS

Intangible assets

4

-

5,277

Tangible assets

5

57,048

38,955

57,048

44,232

CURRENT ASSETS

Stocks

6,000

3,500

Debtors

6

18,866

12,407

Cash at bank

344,670

274,190

369,536

290,097

CREDITORS

Amounts falling due within one year

7

105,019

84,132

NET CURRENT ASSETS

264,517

205,965

TOTAL ASSETS LESS CURRENT LIABILITIES

321,565

250,197

CREDITORS

Amounts falling due after more than one year

8

-

(7,043

)

PROVISIONS FOR LIABILITIES

(10,379

)

(10,379

)

NET ASSETS

311,186

232,775

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

10

311,184

232,773

SHAREHOLDERS' FUNDS

311,186

232,775

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 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 19 May 2026 and were signed on its behalf by:

Dr I Paraskevopoulos - Director

1.	STATUTORY INFORMATION

Dr I Paraskevopoulos 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Amortisation is provided at the following rate in order to write off the goodwill over its estimated useful life:

10% straight line.

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 rates in order to write off each asset over its estimated useful life:

Fixtures & fittings - 20% reducing value.

Plant & machinery - 20% reducing value.

Computer equipment - 33.33% straight line.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

211,051

AMORTISATION

At 1 September 2024

205,774

Charge for year

5,277

At 31 August 2025

211,051

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

5,277

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

161,545

Additions

33,682

At 31 August 2025

195,227

DEPRECIATION

At 1 September 2024

122,590

Charge for year

15,589

At 31 August 2025

138,179

NET BOOK VALUE

At 31 August 2025

57,048

At 31 August 2024

38,955

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Other debtors

18,866

12,407

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

3,919

21,000

Taxation and social security

44,652

26,124

Other creditors

56,448

37,008

105,019

84,132

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

-

7,043

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

2

Ordinary Shares

£1

2

2

10.

RESERVES

Retained

earnings

£

At 1 September 2024

232,773

Profit for the year

150,411

Dividends

(72,000

)

At 31 August 2025

311,184

11.	PURCHASE OF TUDDENT LIMITED

The trade assets and all liabilities of Tuddent Limited, now dissolved, were acquired by Dr I Paraskevopoulos on 24 th September 2015. The two companies were under 100% common control and accordingly the transfer is effected under s.940A CTA 2010.

The assets acquired under s.940A CTA 2010 and accordingly the acquisition value is the written down value of the assets of Tuddent limited at the transfer date under s.948 (2).