2022-03-282023-03-312023-03-31falseSC727698J.G. AESTHETICS 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J.G. AESTHETICS LIMITED

Registered Number
SC727698
(Scotland)

Unaudited Financial Statements for the Period ended
31 March 2023

J.G. AESTHETICS LIMITED
Company Information
for the period from 28 March 2022 to 31 March 2023

Director

GALLACHER, Jolanta Dorota

Registered Address

13 Royal Crescent
Glasgow
G3 7SL

Registered Number

SC727698 (Scotland)
J.G. AESTHETICS LIMITED
Statement of Financial Position
31 March 2023

Notes

2023

£

£

Fixed assets
Tangible assets739,441
39,441
Current assets
Stocks81,600
Debtors97,418
Cash at bank and on hand5,822
14,840
Creditors amounts falling due within one year10(19,195)
Net current assets (liabilities)(4,355)
Total assets less current liabilities35,086
Creditors amounts falling due after one year11(21,321)
Provisions for liabilities13(7,094)
Net assets6,671
Capital and reserves
Called up share capital1
Profit and loss account6,670
Shareholders' funds6,671
The financial statements were approved and authorised for issue by the Director on 19 December 2023, and are signed on its behalf by:
GALLACHER, Jolanta Dorota
Director
Registered Company No. SC727698
J.G. AESTHETICS LIMITED
Notes to the Financial Statements
for the period ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
The principal activity of the company in the year under review was that of beauty treatments.
4.Basis of measurement used in financial statements
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). The financial statements have been prepared under the historical cost convention.
5.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Office Equipment25
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
6.Employee information

2023
Average number of employees during the year1
7.Property, plant and equipment

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
Additions40,0003,08743,087
At 31 March 2340,0003,08743,087
Depreciation and impairment
Charge for year3,3333133,646
At 31 March 233,3333133,646
Net book value
At 31 March 2336,6672,77439,441
At 27 March 22---
8.Stocks
Stock are valued at the lower of cost and estimated selling price (less any associated cost to enable such sale to complete).

2023

£
Raw materials and consumables1,600
Total1,600
9.Debtors

2023

£
Other debtors7,418
Total7,418
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
10.Creditors within one year

2023

£
Trade creditors / trade payables2,094
Bank borrowings and overdrafts15,836
Other creditors21
Accrued liabilities and deferred income1,244
Total19,195
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
11.Creditors after one year

2023

£
Bank borrowings and overdrafts21,321
Total21,321
12.Finance lease and HP contracts after one year
13.Provisions for liabilities

2023

£
Net deferred tax liability (asset)7,094
Total7,094