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REGISTERED NUMBER: 11833474 (England and Wales)











Financial Statements

for the Year Ended 28 February 2023

for

AESTHETICS BY DR. NISHA LTD

AESTHETICS BY DR. NISHA LTD (REGISTERED NUMBER: 11833474)






Contents of the Financial Statements
for the Year Ended 28 February 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


AESTHETICS BY DR. NISHA LTD

Company Information
for the Year Ended 28 February 2023







DIRECTORS: Dr N Bhudia
Mr A Bhudia





SECRETARY: Mr A Bhudia





REGISTERED OFFICE: 16 Beverley Gardens
Wembley
Middlesex
HA9 9QZ





REGISTERED NUMBER: 11833474 (England and Wales)





ACCOUNTANTS: Jeff Lermer & Associates
Chartered Accountants
42 Lytton Road
Barnet
Hertfordshire
EN5 5BY

AESTHETICS BY DR. NISHA LTD (REGISTERED NUMBER: 11833474)

Balance Sheet
28 February 2023

28.2.23 28.2.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 507 721

CURRENT ASSETS
Debtors 5 5,373 -
Cash at bank and in hand 152 28,732
5,525 28,732
CREDITORS
Amounts falling due within one year 6 5,594 23,431
NET CURRENT (LIABILITIES)/ASSETS (69 ) 5,301
TOTAL ASSETS LESS CURRENT
LIABILITIES

438

6,022

PROVISIONS FOR LIABILITIES 127 118
NET ASSETS 311 5,904

CAPITAL AND RESERVES
Called up share capital 101 2
Retained earnings 210 5,902
311 5,904

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

AESTHETICS BY DR. NISHA LTD (REGISTERED NUMBER: 11833474)

Balance Sheet - continued
28 February 2023


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 November 2023 and were signed on its behalf by:





Dr N Bhudia - Director


AESTHETICS BY DR. NISHA LTD (REGISTERED NUMBER: 11833474)

Notes to the Financial Statements
for the Year Ended 28 February 2023

1. STATUTORY INFORMATION

Aesthetics By Dr. Nisha Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost and 20% on Cost

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

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

AESTHETICS BY DR. NISHA LTD (REGISTERED NUMBER: 11833474)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 March 2022
and 28 February 2023 278 1,750 2,028
DEPRECIATION
At 1 March 2022 76 1,231 1,307
Charge for year 41 173 214
At 28 February 2023 117 1,404 1,521
NET BOOK VALUE
At 28 February 2023 161 346 507
At 28 February 2022 202 519 721

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£    £   
Amounts owed by group undertakings 5,000 -
Other debtors 373 -
5,373 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£    £   
Taxation and social security - 373
Other creditors 5,594 23,058
5,594 23,431

7. RELATED PARTY DISCLOSURES

The company owed the director £19,578 (2021: £12,085). The amount is interest free and repayable on demand.

At the balance sheet date, the company was owed £5,000 (2022: £Nil) by Bhudia Property Ltd. They are related parties by virtue of the fact that they are under common control.