REGISTERED NUMBER: 05988888 (England and Wales)

Unaudited Financial Statements for the Year Ended 30th November 2025

for

Cutisadvance Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

95,080

2,846

CURRENT ASSETS

Debtors

5

6,969

64,351

Cash at bank

28,895

145,155

35,864

209,506

CREDITORS

Amounts falling due within one year

6

4,652

10,842

NET CURRENT ASSETS

31,212

198,664

TOTAL ASSETS LESS CURRENT LIABILITIES

126,292

201,510

PROVISIONS FOR LIABILITIES

3,473

541

NET ASSETS

122,819

200,969

CAPITAL AND RESERVES

Called up share capital

7

1,021

1,021

Retained earnings

121,798

199,948

SHAREHOLDERS' FUNDS

122,819

200,969

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 27th August 2026 and were signed by:

Dr K Taghipour - Director

1.	COMPANY INFORMATION

Cutisadvance 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:

05988888

Registered office:

The Lexicon

Mount Street

Manchester

M2 5NT

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.

Related party

Transactions took place between the Company and The Harley Street Mole Mapping Clinic Ltd where Dr Taghipour is a director with a 50% shareholding.

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 from the provision of professional services is recognised on delivery of the service.

Tangible fixed assets

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

Fixtures and fittings

-

25% on cost

Motor vehicles

-

20% on cost

Tangible Fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment loss.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to the profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1st December 2024

7,746

-

7,746

Additions

21,728

96,000

117,728

At 30th November 2025

29,474

96,000

125,474

DEPRECIATION

At 1st December 2024

4,900

-

4,900

Charge for year

6,294

19,200

25,494

At 30th November 2025

11,194

19,200

30,394

NET BOOK VALUE

At 30th November 2025

18,280

76,800

95,080

At 30th November 2024

2,846

-

2,846

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

6,969

6,783

Other debtors

-

44,800

Directors' current accounts

-

12,768

6,969

64,351

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Corporation tax

-

8,795

Directors' current accounts

710

-

Accrued expenses

3,942

2,047

4,652

10,842

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

1,000

Ordinary

£1

1,000

1,000

10

Ordinary C

£1

10

10

11

Ordinary D

£1

11

11

1,021

1,021

Ordinary Shares confer on the holders the right to vote upon any resolution proposed at any general meeting of the company.

Ordinary C and D Shares do not confer on the holders the right to vote upon any resolution proposed at any general meeting of the company.

The A , C and D shares rank pari passu in terms of dividend.

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30th November 2025 and 30th November 2024:

30.11.25

30.11.24

£

£

Dr K Taghipour

Balance outstanding at start of year

12,768

317

Amounts advanced

114,672

75,398

Amounts repaid

(128,150

)

(62,947

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(710

)

12,768

The loan is repayable on demand and no interest was charged during the year.

9.

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