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Microcement Aesthetics Limited
Registered Number:13699779
For the year ended 31 October 2023
England and Wales
Report of the Director and Unaudited Financial Statements
2
For the year ended 31 October 2023
Microcement Aesthetics Limited
Contents Page
Company Information
1
2
Director's Report
3
Independent Accountants' Report
4
Income Statement
5
Statement of Financial Position
6
Statement of Changes in Equity
7 to 10
Notes to the Financial Statements
3
For the year ended 31 October 2023
Microcement Aesthetics Limited
Company Information
Mr Tom Mason (appointed on 23 October 2021)
Director
13699779
Registered Number
52a Lansdowne Street
Registered Office
Hove
East Sussex
BN3 1FR
St James Bookkeeping Limited
Accountants
Flat 6 Taddington House
Taddington Road
Eastbourne
East Sussex
BN22 7EB
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4
For the year ended 31 October 2023
Microcement Aesthetics Limited
Director's Report
The director presents his report and financial statements for the year ended 31 October 2023.
Principal activities
The principal activity of the company continued to be that of Plastering & Microcement.
Director
The director who served the company throughout the year was as follows:
Mr Tom Mason
Mr Tom Mason
Signed on behalf of the board of directors
This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.
Date:
13 November 2023
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5
For the year ended 31 October 2023
Microcement Aesthetics Limited
Independent Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of Microcement Aesthetics Limited
In order to assist you to fulfil your duties under Companies Act 2006. We have prepared for your approval the
accounts of Microcement Aesthetics Limited for the period ended 31 October 2023 which comprise the Income
Statement, Trading Profit and Loss, the Statement of Financial Position, the Statement of Changes in Equity and the
related notes from the company's accounting records and from information and explanations you have given us.
As a practising firm of the Association of Chartered Certified Accountants we are subject to its ethical and other
professional requirements which are detailed at http://rulebook.accaglobal.com
This report is made solely to the Board of Directors of Microcement Aesthetics Limited, as a body, in accordance with
the terms of our engagement letter dated. Our work has been undertaken solely to prepare for your approval the
accounts of Microcement Aesthetics Limited and state those matters that we have agreed to state to the Board of
Directors of Microcement Aesthetics Limited.
It is your duty to ensure that Microcement Aesthetics Limited has kept adequate accounting records and to prepare
statutory accounts that give a true and fair view of assets, liabilities, financial position and profit of Microcement
Aesthetics Limited. You consider that Microcement Aesthetics Limited is exempt from the statutory audit requirement
for the year.
Jeremy F Kennerley
FCA (ICAEW)
Signed:
23rd November 2023
St James Bookkeeping Limited
Flat 6 Taddington House
Taddington Road
Eastbourne
East Sussex
BN22 7EB
Date:
13 November 2023
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6
For the year ended 31 October 2023
Microcement Aesthetics Limited
Income Statement
2022
£
2023
£
Turnover
260,166
162,409
(69,121)
Cost of sales
(83,797)
93,288
Gross profit
176,369
Administrative expenses
(93,371)
(22,237)
Operating profit
82,998
71,051
Other interest receivable and similar income
60
-
Interest payable and similar charges
(28)
-
83,030
71,051
Profit before taxation
(18,138)
(13,702)
Taxation
64,892
Profit for the financial year
57,349
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7
Registered Number :
13699779
As at 31 October 2023
Microcement Aesthetics Limited
Statement of Financial Position
£
£
2022
2023
Notes
Fixed assets
Intangible assets
8,000
9,000
2
Property, plant and equipment
25,071
12,949
3
33,071
21,949
Current assets
Trade and other receivables
(970)
42,660
4
30,252
Cash and cash equivalents
31,910
74,570
29,282
Trade and other payables: amounts falling due within one
year
(12,099)
(29,337)
5
17,183
45,233
Net current assets
Total assets less current liabilities
78,304
39,132
Trade and other payables: amounts falling due after more
than one year
(9,300)
(20,968)
6
(127)
-
Provisions for liabilities
57,209
Net assets
29,832
Capital and reserves
Called up share capital
100
100
Retained earnings
57,109
29,732
57,209
29,832
Shareholders' funds
For the year ended 31 October 2023 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 of its financial statements for the year ended 31 October 2023 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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 in accordance with the provisions applicable to companies subject to the small companies regime.
Mr Tom Mason
These financial statements were approved and authorised for issue by the Board on 13 November 2023 and were signed by:
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8
Registered Number :
13699779
For the year ended 31 October 2023
Microcement Aesthetics Limited
Statement of Financial Position Continued
The notes form part of these financial statements
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9
For the year ended 31 October 2023
Microcement Aesthetics Limited
Statement of Changes in Equity
Share Capital
Retained
earnings
Total
£
£
£
Balance at 23 October 2021
-
-
-
Share issue during the period
100
100
57,349
57,349
Profit/Loss for the period
Dividends
(27,617)
(27,617)
Balance at 31 October 2022 and 01 November 2022
29,732
29,732
-
Share issue during the year
100
-
100
64,892
64,892
Profit/Loss for the year
Dividends
(37,515)
(37,515)
Balance at 31 October 2023
100
57,109
57,209
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10
For the year ended 31 October 2023
Microcement Aesthetics Limited
Notes to the Financial Statements
Statutory Information
Microcement Aesthetics Limited is a private limited company, limited by shares, domiciled in England and Wales,
registration number 13699779.
Registered address:
52a Lansdowne Street
Hove
East Sussex
BN3 1FR
The presentation currency is £ sterling.
The Goodwill shown represents a long term intangible fixed asset being amortised over a ten year period.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of 10 years.
2. Intangible fixed assets
Goodwill
Cost or valuation
£
At 01 November 2022
10,000
At 31 October 2023
10,000
Amortisation
At 01 November 2022
1,000
1,000
Charge for year
At 31 October 2023
2,000
Net book value
At 31 October 2023
8,000
At 31 October 2022
9,000
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11
For the year ended 31 October 2023
Microcement Aesthetics Limited
Notes to the Financial Statements Continued
3. Property, plant and equipment
Total
Motor
Vehicles
Plant and
Machinery
£
£
£
Cost or
valuation
At 01 November 2022
15,792
15,000
792
19,495
19,495
-
Additions
At 31 October 2023
792
34,495
35,287
Provision for depreciation and impairment
At 01 November 2022
2,843
2,700
143
Charge for year
7,373
7,199
174
At 31 October 2023
10,216
9,899
317
At 31 October 2023
Net book value
475
24,596
25,071
At 31 October 2022
649
12,300
12,949
4. Trade and other receivables
2022
2023
£
£
Trade debtors
42,853
-
Other debtors
(193)
(970)
(970)
42,660
5. Trade and other payables: amounts falling due within one year
2022
2023
£
£
Trade creditors
1
399
Taxation and social security
30,406
14,811
Other creditors
(1,070)
(3,111)
29,337
12,099
6. Trade and other payables: amounts falling due after more than one year
2022
2023
£
£
Other creditors
20,968
9,300
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12
For the year ended 31 October 2023
Microcement Aesthetics Limited
Notes to the Financial Statements Continued
7. Average number of persons employed
During the year the average number of employees was 2 (2022 : 1)
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