Company Registration No. 11324644 (England and Wales)
Dr Mayoni Holdings Ltd
Unaudited accounts
for the year ended 31 August 2025
Dr Mayoni Holdings Ltd
Unaudited accounts
Contents
Dr Mayoni Holdings Ltd
Company Information
for the year ended 31 August 2025
Director
Dr Lankika Mayoni Byrne
Company Number
11324644 (England and Wales)
Registered Office
43 Honor Oak Park
London
SE23 1DZ
United Kingdom
Accountants
SAS Accounting for Aesthetics Limited
F14 - The Aesthetics Accountant
RaisE Business Centre
Tom Pudding Way
goole
North Yorkshire
DN14 6BS
Dr Mayoni Holdings Ltd
Statement of financial position
as at 31 August 2025
Investment property
280,000
280,000
Creditors: amounts falling due within one year
(98,166)
(86,649)
Net current liabilities
(70,025)
(60,305)
Total assets less current liabilities
209,975
219,695
Creditors: amounts falling due after more than one year
(149,480)
(149,480)
Called up share capital
50
50
Revaluation reserve
14,131
14,131
Fair value reserve
42,393
42,393
Profit and loss account
3,921
13,641
Shareholders' funds
60,495
70,215
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 May 2026 and were signed on its behalf by
Dr Lankika Mayoni Byrne
Director
Company Registration No. 11324644
Dr Mayoni Holdings Ltd
Notes to the Accounts
for the year ended 31 August 2025
Dr Mayoni Holdings Ltd is a private company, limited by shares, registered in England and Wales, registration number 11324644. The registered office is 43 Honor Oak Park, London, SE23 1DZ, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover 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 the rental income of the investment property
Fair value at 1 September 2024
280,000
Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently
it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.
Fair Valued at £280,000
Revaluation in P&L £56524
Amounts falling due after more than one year
Amounts due from group undertakings etc.
28,141
26,344
Dr Mayoni Holdings Ltd
Notes to the Accounts
for the year ended 31 August 2025
6
Creditors: amounts falling due within one year
2025
2024
Loans from directors
82,374
80,577
7
Creditors: amounts falling due after more than one year
2025
2024
Bank loans
149,480
149,480
Deferred taxation
Deferred tax is recognised in respect of timing differences that have originated but not reversed at the balance sheet date.
Deferred tax has been provided on the revaluation/fair value uplift of the investment property. The investment property was revalued by £56,524 in the prior year. Deferred tax has been calculated at 25%, being the rate expected to apply when the timing difference reverses.
The deferred tax liability recognised in respect of the revaluation is £14,131.
Director's Advance
The Director's Loan Account was reviewed as part of the year-end accounts preparation.
At the year end, the company owed the director £82,374.19 (2024: £80,577.00).
The balance has been included within creditors as an amount due to the director. The directors have confirmed that the balance is repayable on demand and no concerns have been identified regarding the company's ability to settle the liability. The balance will continue to be monitored as part of the company's ongoing financial management.
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Transactions with related parties
The balance due from the group undertaking at the year end is £28,141.19 (2024: £26,344.00).
The movement during the year of £1,797.19 relates to intercompany transactions and funding between group companies. The directors have reviewed the balance and consider it fully recoverable. No impairment provision is required.
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Average number of employees
During the year the average number of employees was 0 (2024: 0).