REGISTERED NUMBER: 15193442 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Dr Laura Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

629

574

CURRENT ASSETS

Debtors

5

2,587

12,488

Cash at bank

158,333

63,195

160,920

75,683

CREDITORS

Amounts falling due within one year

6

151,586

32,452

NET CURRENT ASSETS

9,334

43,231

TOTAL ASSETS LESS CURRENT LIABILITIES

9,963

43,805

PROVISIONS FOR LIABILITIES

120

109

NET ASSETS

9,843

43,696

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

9,643

43,496

SHAREHOLDERS' FUNDS

9,843

43,696

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 July 2026 and were signed by:

Dr L J Campbell - Director

1.	STATUTORY INFORMATION

Dr Laura Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

15193442

Registered office:

Ebenezer House

Ryecroft

Newcastle-under-Lyme

Staffordshire

ST5 2BE

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Revenue is recognised as the company becomes entitled to consideration for services supplied. Therefore turnover includes the element of work done but not yet billed for.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 November 2024

227

269

331

827

Additions

-

-

379

379

At 31 October 2025

227

269

710

1,206

DEPRECIATION

At 1 November 2024

76

67

110

253

Charge for year

38

50

236

324

At 31 October 2025

114

117

346

577

NET BOOK VALUE

At 31 October 2025

113

152

364

629

At 31 October 2024

151

202

221

574

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,470

12,383

Other debtors

117

105

2,587

12,488

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

22,589

14,077

Other creditors

128,997

18,375

151,586

32,452