DR S N A CLINICS LIMITED Accounts






DR S N A CLINICS LIMITED

	Company No. 13750493
		Information for Filing with The Registrar
		30 November 2025

The Director presents his report and the accounts for the year ended 30 November 2025.

Principal activities
The principal activity of the company during the year under review was Providers of Aesthetic treatments and General Practice Services.




Director

The Director who served at any time during the year was as follows:

N. Abbas









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

N. Abbas
Director
11 August 2026

at	30 November 2025
Company No.		13750493	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		5	16,832	22,444


				16,832	22,444
Current assets
	Stocks		6	2,015	1,256
	Debtors		7	36,033	36,033

	Cash at bank and in hand			10,461	7,606
				48,509	44,895
Creditors: Amount falling due within one year			8	(175,714)	(144,458)
Net current liabilities				(127,205)	(99,563)
Total assets less current liabilities				(110,373)	(77,119)
Creditors: Amounts falling due after more than one year			9	(14,201)	(23,595)



Net liabilities				(124,574)	(100,714)

Capital and reserves
	Called up share capital			100	100



	Profit and loss account		11	(124,674)	(100,814)

Total equity				(124,574)	(100,714)



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 30 November 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 11 August 2026 and signed on its behalf by:
N. Abbas
Director
11 August 2026

for the year ended 30 November 2025

General information

DR S N A CLINICS LIMITED is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 13750493

Its registered office is:

48 Wimpole Street

London

W1G 8SF

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Going concern

The company’s financial statements have been prepared on a going concern basis. At the year end, the
company reported net liabilities of £124,574 indicating that liabilities exceed total assets. This position is
primarily attributable to [accumulated losses / significant borrowings / group funding structure]. The
directors have prepared cash flow forecasts covering a period of at least 12 months from the date of
approval of these financial statements. These forecasts indicate that the company will have sufficient
funds to meet its liabilities as they fall due, due to: continued financial support from its shareholders;
committed funding facilities; and/or expected improvements in trading performance. The directors have
also considered a range of sensitivities and downside scenarios, including reduced revenues and
increased costs, and are satisfied that mitigating actions are available. Notwithstanding the net liability
position, the directors have a reasonable expectation that the company has adequate resources to
continue in operational existence for the foreseeable future. Accordingly, the directors continue to adopt
the going concern basis of accounting in preparing the financial statements.

Accounting policies

Revenue recognition

The Company’s contracts with customers typically include a single performance obligation, being the
delivery of provision of services. Revenue is recognised when that performance obligation is satisfied,
which is when control passes to the customer.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Plant and machinery

25%% Reducing balance

Furniture, fittings and equipment

25%% Reducing balance

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	1	1

4	Taxation
		(a) Tax on profit on ordinary activities	2025
		The tax charge is made up as follows:	£
		UK corporation tax










		(b) Factors affecting the total tax charge for the period



		Profit on ordinary activities before tax	(23,860)	(59,644)

5	Tangible fixed assets
			Plant and machinery	Fixtures, fittings and equipment	Total
			£	£	£
		Cost or revaluation
		At 1 December 2024	22,366	10,869	33,235




		At 30 November 2025	22,366	10,869	33,235
		Depreciation
		At 1 December 2024	6,036	4,755	10,791
		Charge for the year	4,083	1,529	5,612



		At 30 November 2025	10,119	6,284	16,403
		Net book values
		At 30 November 2025	12,247	4,585	16,832
		At 30 November 2024	16,330	6,114	22,444

6	Stocks
			2025	2024
			£	£


		Finished goods	2,015	1,256
			2,015	1,256

7	Debtors
			2025	2024
			£	£






		Other debtors	30,196	30,196
		Prepayments and accrued income	5,837	5,837
			36,033	36,033

8	Creditors:
		amounts falling due within one year
			2025	2024
			£	£






		Taxes and social security	397	691
		Loans from directors	174,717	132,667

		Accruals and deferred income	600	11,100
			175,714	144,458

9	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£

		Bank loans and overdrafts	14,201	23,595






			14,201	23,595

		Liabilities repayable in more than five years after the balance sheet date
		Amount repayable by instalments	14,200	23,594

			14,200	23,594

Share Capital

Ordinary Share Capital

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.