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AESTHETIC INTEGRATION LIMITED

Registered Number
09028072
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2023

AESTHETIC INTEGRATION LIMITED
Company Information
for the year from 1 June 2022 to 31 May 2023

Directors

IGNATOVICH, Denis
PASSMORE, Grant

Registered Address

1 Poultry
London
EC2R 8EJ

Registered Number

09028072 (England and Wales)
AESTHETIC INTEGRATION LIMITED
Balance Sheet as at
31 May 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets521,3456,562
21,3456,562
Current assets
Debtors7336,723223,501
Cash at bank and on hand458,90831,272
795,631254,773
Creditors amounts falling due within one year8(3,263,145)(2,087,820)
Net current assets (liabilities)(2,467,514)(1,833,047)
Total assets less current liabilities(2,446,169)(1,826,485)
Net assets(2,446,169)(1,826,485)
Capital and reserves
Called up share capital1,889,0011,889,001
Profit and loss account(4,335,170)(3,715,486)
Shareholders' funds(2,446,169)(1,826,485)
The financial statements were approved and authorised for issue by the Board of Directors on 6 December 2023, and are signed on its behalf by:
IGNATOVICH, Denis
Director
Registered Company No. 09028072
AESTHETIC INTEGRATION LIMITED
Notes to the Financial Statements
for the year ended 31 May 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. 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.Accounting policies
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 (%)
Office Equipment25
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.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year85
5.Property, plant and equipment

Office Equipment

Total

££
Cost or valuation
At 01 June 2225,57325,573
Additions21,89921,899
At 31 May 2347,47247,472
Depreciation and impairment
At 01 June 2219,01119,011
Charge for year7,1167,116
At 31 May 2326,12726,127
Net book value
At 31 May 2321,34521,345
At 31 May 226,5626,562
6.Description of nature of transactions and balances with related parties
Imandra Inc a company based in the USA is the 100% owner of Aesthetic Integration Limited. Loans were made throughout the year and £2,172,297 (2022 : £1,336,851) was owed at the balance sheet date and is held in other creditors. Aesthetic Integration Research Corporation is a company based in the USA under common ownership as Aesthetic Integration Limited. Loans were made throughout the year and £750,787 (2022 : £664,848) was owed at the balance sheet date and is held in other creditors.
7.Debtors

2023

2022

££
Other debtors336,723223,023
Prepayments and accrued income-478
Total336,723223,501
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.
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables108,26318,968
Taxation and social security111,48542,213
Other creditors2,926,7312,015,527
Accrued liabilities and deferred income116,66611,112
Total3,263,1452,087,820
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.