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Registered Number: 08682364
England and Wales

 

 

 

DR LOUISE MAY LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 January 2025

End date: 31 December 2025

Dr Louise May Limited
Contents Page
For the year ended 31 December 2025
 
 		 Notes
 		 2025
£		   2024
£
Turnover 2,671,721    2,062,921 
Cost of sales (1,964,725)   (1,402,392)
Gross profit 706,996    660,529 
Administrative expenses (556,936)   (566,354)
Other operating income 50,715    2,459 
Operating profit 200,775    96,634 
Other interest receivable and similar income 4,996    12,712 
Interest payable and similar charges (7,207)   (19,577)
Profit/(Loss) on ordinary activities before taxation 198,564    89,769 
Tax on profit on ordinary activities (36,517)   440 
Profit/(Loss) for the financial year 162,047    90,209 
 
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 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Intangible fixed assets 3 195,167    219,719 
Tangible fixed assets 4 8,189    12,297 
203,356    232,016 
Current assets      
Debtors 5 286,514    218,640 
Cash at bank and in hand 173,370    160,245 
459,884    378,885 
Creditors: amount falling due within one year 6 (155,560)   (178,397)
Net current assets 304,324    200,488 
 
Total assets less current liabilities 507,680    432,504 
Creditors: amount falling due after more than one year 7 0    (65,688)
Provisions for liabilities 8 (910)   (1,593)
Net assets 506,770    365,223 
 

Capital and reserves 		     
Called up share capital 101    101 
Profit and loss account 506,669    365,122 
Shareholders' funds 506,770    365,223 
 


For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the director on 04 September 2026 and were signed by:


-------------------------------
Dr L May
Director
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General Information
Dr Louise May Limited is a private company, limited by shares, registered in England and Wales, registration number 08682364, registration address 136 Claughton Road, Birkenhead, Wirral, England, CH41 6EY.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements are prepared in sterling which is the functional currency of the company.buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and impairment losses. Amortisation is charged on a straight-line basis over the estimated useful economic life of the asset.


During the year ended 30 November 2023, the company paid a settlement release fee to its franchisor in order to terminate the existing franchise agreement and be released from all future obligations under that agreement. The cost of the settlement release fee is being amortised on a straight-line basis over its estimated useful economic life of 10 years.


The original franchise fee relating to the Wirral and Liverpool territories was fully amortised in prior years.


Amortisation rates:
Settlement release fee: 10% straight line per annum.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 4% Straight Line
Motor Vehicles 33% Reducing Balance
Fixtures and Fittings 33% Reducing Balance
Computer Equipment 33% Straight Line
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

The average monthly number of persons (including directors) employed by the company during the period was:  
                                                                                    
Average number of employees during the year was 53 (2024 : 56).
3.

Intangible fixed assets

Cost Franchise Fees   Settlement Release Fees   Total
  £   £   £
At 01 January 2025 84,000    245,707    329,707 
Additions -    -    - 
Disposals -    -    - 
At 31 December 2025 84,000    245,707    329,707 
Amortisation
At 01 January 2025 84,000    25,988    109,988 
Charge for year -    24,552    24,552 
On disposals -    -    - 
At 31 December 2025 84,000    50,540    134,540 
Net book values
At 31 December 2025 -    195,167    195,167 
At 31 December 2024 -    219,719    219,719 


4.

Tangible fixed assets

Cost or valuation Land and Buildings   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 January 2025 5,042    10,627    4,428    23,673    43,770 
Additions -    -    -    782    782 
Disposals -    (852)   -    (2,503)   (3,355)
At 31 December 2025 5,042    9,775    4,428    21,952    41,197 
Depreciation
At 01 January 2025 1,456    7,627    2,685    19,705    31,473 
Charge for year 201    990    575    2,899    4,665 
On disposals -    (627)   -    (2,503)   (3,130)
At 31 December 2025 1,657    7,990    3,260    20,101    33,008 
Net book values
Closing balance as at 31 December 2025 3,385    1,785    1,168    1,851    8,189 
Opening balance as at 01 January 2025 3,586    3,000    1,743    3,968    12,297 


5.

Debtors: amounts falling due within one year

2025
£		   2024
£
Trade Debtors 259,051    200,531 
Prepayments & Accrued Income 7,749    7,858 
Accrued Income 18,814    9,351 
Other Debtors 900    900 
286,514    218,640 

6.

Creditors: amount falling due within one year

2025
£		   2024
£
Trade Creditors 6,612    2,394 
Bank Loans & Overdrafts 43,548    115,381 
Corporation Tax 37,200    0 
PAYE & Social Security 18,188    15,734 
Accrued Expenses 32,624    14,579 
Other Creditors 954    510 
VAT 15,936    29,395 
Directors' Current Accounts 498    404 
155,560    178,397 
Bank Loans & Overdrafts include amounts subject to fixed and floating charges, which cover all property and the undertaking of the company. The charge also includes a negative pledge, restricting the company from creating further security over its assets without the lenders prior written consent.

7.

Creditors: amount falling due after more than one year

2025
£		   2024
£
Bank Loans & Overdrafts 0    65,688 
0    65,688 
Bank Loans & Overdrafts include amounts subject to fixed and floating charges, which cover all property and the undertaking of the company. The charge also includes a negative pledge, restricting the company from creating further security over its assets without the lenders prior written consent.

8.

Provisions for liabilities

2025
£		   2024
£
Deferred Tax 910    1,593 
910    1,593 

9.

Director’s loan

Directors' transactions

The director of the company was owed £498 (2024 owed £404) by the company at the balance sheet date. The balance is interest free and repayable on demand.
10.

Events after the reporting date

Subsequent to the year end, the company's borrowings secured by a fixed and floating charge were repaid and the charge was satisfied on 9 February 2026. This event does not affect the amounts recognised in these financial statements.
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