Company Registration No. 13946547 (England and Wales)
CMCL AESTHETICS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
PAGES FOR FILING WITH REGISTRAR
CMCL AESTHETICS LTD
COMPANY INFORMATION
Director
Dr C McLoughlin
(Appointed 1 March 2022)
Company number
13946547
Registered office
71-75 Shelton Street
Covent Garden
London
WC2H 9JQ
Accountants
Theataccounts Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
CMCL AESTHETICS LTD
CONTENTS
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 4
CMCL AESTHETICS LTD
ENTERTAINMENT ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF CMCL AESTHETICS LTD FOR THE YEAR ENDED 31 MARCH 2023
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of CMCL Aesthetics Ltd for the year ended 31 March 2023 which comprise, the Balance Sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

It is your duty to ensure that CMCL Aesthetics Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of CMCL Aesthetics Ltd. You consider that CMCL Aesthetics Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of CMCL Aesthetics Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Theataccounts Limited
28 September 2023
Entertainment Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
CMCL AESTHETICS LTD
BALANCE SHEET
AS AT 31 MARCH 2023
31 March 2023
- 2 -
2023
Notes
£
£
Current assets
Cash at bank and in hand
22,572
Creditors: amounts falling due within one year
3
(13,235)
Net current assets
9,337
Capital and reserves
Called up share capital
4
1
Profit and loss reserves
9,336
Total equity
9,337

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and signed by the director and authorised for issue on 28 September 2023
Dr C McLoughlin
Director
Company Registration No. 13946547
CMCL AESTHETICS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
- 3 -
1
Accounting policies
Company information

CMCL Aesthetics Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from contracts for the provision of services is recognised by reference to the stage of completion and where the amount of revenue can be measured reliably.

1.3
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

 

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.4
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

CMCL AESTHETICS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was 1.

3
Creditors: amounts falling due within one year
2023
£
Corporation tax
11,807
Other creditors
1,428
13,235
4
Called up share capital
2023
£
Ordinary share capital
Issued and fully paid
1 Ordinary of £1 each
1

1 Ordinary share of £1 was allotted and paid for cash at par during the year.

2023-03-312022-03-01false28 September 2023CCH SoftwareCCH Accounts Production 2023.300No description of principal activityDr C McLoughlinfalse139465472022-03-012023-03-3113946547bus:Director12022-03-012023-03-3113946547bus:RegisteredOffice2022-03-012023-03-31139465472023-03-3113946547core:CurrentFinancialInstruments2023-03-3113946547core:Non-currentFinancialInstruments2023-03-3113946547core:ShareCapital2023-03-3113946547core:RetainedEarningsAccumulatedLosses2023-03-3113946547bus:PrivateLimitedCompanyLtd2022-03-012023-03-3113946547bus:SmallCompaniesRegimeForAccounts2022-03-012023-03-3113946547bus:FRS1022022-03-012023-03-3113946547bus:AuditExemptWithAccountantsReport2022-03-012023-03-3113946547bus:FullAccounts2022-03-012023-03-31xbrli:purexbrli:sharesiso4217:GBP