DMC Aesthetics Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10947792

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		72,215		61,000

			72,215		61,000
CURRENT ASSETS
Stocks	5	10,996		14,097
Debtors	6	73,709		71,004

		84,705		85,101
Creditors: Amounts Falling Due Within One Year	7	(91,804 )		(90,262 )

NET CURRENT ASSETS (LIABILITIES)			(7,099 )		(5,161 )

TOTAL ASSETS LESS CURRENT LIABILITIES			65,116		55,839

Creditors: Amounts Falling Due After More Than One Year	8		(657,989 )		(668,445 )

NET LIABILITIES			(592,873 )		(612,606 )

CAPITAL AND RESERVES
Called up share capital	11		100		100
Profit and Loss Account			(592,973 )		(612,706 )

SHAREHOLDERS' FUNDS			(592,873)		(612,606)

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DMC Aesthetics Ltd

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 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 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Dr Dagmara Chudzik

Director

31/12/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

DMC Aesthetics Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10947792 . The registered office is 19 Beauchamp Place, London, SW3 1NQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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 only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	10% straight line over the lease term
Plant & Machinery	20% reducing balance
Fixtures & Fittings	25% reducing balance
Computer Equipment	33% straight line

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 2)

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DMC Aesthetics Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 October 2024	41,638	79,580	28,425	149,643
Additions	-	30,000	496	30,496

As at 30 September 2025	41,638	109,580	28,921	180,139

Depreciation
As at 1 October 2024	27,153	38,835	22,655	88,643
Provided during the period	3,879	14,149	1,253	19,281

As at 30 September 2025	31,032	52,984	23,908	107,924

Net Book Value
As at 30 September 2025	10,606	56,596	5,013	72,215

As at 1 October 2024	14,485	40,745	5,770	61,000

5. Stocks

	2025	2024
	£	£
Finished goods	10,996	14,097

6. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	6,004	6,004
Directors' loan accounts	2,705	-

	8,709	6,004
Due after more than one year
Other debtors	65,000	65,000

	73,709	71,004

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,364	1
Bank loans and overdrafts	52,009	54,427
Other taxes and social security	38,431	35,834

	91,804	90,262

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DMC Aesthetics Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	53,320	63,320
Other creditors	604,669	605,125

	657,989	668,445

9. Secured Creditors

Of the creditors falling due within and after more than one year the following amounts are secured.

Details of security provided:

A debenture charge over all assets of the company.

10. Deferred Taxation

The provision for deferred tax is made up as follows:

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

12. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 October 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 September 2025
	£	£	£	£	£
Dr Dagmara Chudzik	-	2,705	-	-	-

The above loan is unsecured, interest free and repayable on demand.

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