2022-04-012023-03-312023-03-31false12492499CE AESTHETICS 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CE AESTHETICS LTD

Registered Number
12492499
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

CE AESTHETICS LTD
Company Information
for the year from 1 April 2022 to 31 March 2023

Director

Claire Louise Ebert

Registered Address

40 Alice Templer Close
Exeter
EX2 6AE

Registered Number

12492499 (England and Wales)
CE AESTHETICS LTD
Statement of Financial Position
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets71,157-
1,157-
Current assets
Stocks9500-
Debtors1018,000-
Cash at bank and on hand1,5361,749
20,0361,749
Creditors amounts falling due within one year11(24,559)(19,278)
Net current assets (liabilities)(4,523)(17,529)
Total assets less current liabilities(3,366)(17,529)
Net assets(3,366)(17,529)
Capital and reserves
Called up share capital22
Profit and loss account(3,368)(17,531)
Shareholders' funds(3,366)(17,529)
The financial statements were approved and authorised for issue by the Director on 4 January 2024, and are signed on its behalf by:
Claire Louise Ebert
Director
Registered Company No. 12492499
CE AESTHETICS LTD
Notes to the Financial Statements
for the year ended 31 March 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
These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
3.Principal activities
The principal activity of the company during the year was aesthetics.
4.Basis of measurement used in financial statements
The financial statements have been prepared on the historical cost basis.
5.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling, which is the functional currency of the entity.
Property, plant and equipment policy
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Reducing balance (%)
Plant and machinery20
Stocks policy
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing the stock to its present location and condition.
Revenue recognition policy
The revenue shown in the profit and loss account represents income receivable from aesthetic treatments carried out during the period. Revenue in respect of aesthetic treatment uncompleted at the year end date is recognised by reference to the state of completion.
Taxation policy
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.
Going concern
In March 2020 the UK was impacted by the outbreak of COVID-19. The government imposed significant restrictions at that time in an effort to manage the spread of the virus which resulted in the company having to review and change its working practices to ensure compliance with these restrictions. More latterly, the UK economy has been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.
6.Employee information

20232022
Average number of employees during the year00
7.Property, plant and equipment

Plant & machinery

Total

££
Cost or valuation
Additions1,4461,446
At 31 March 231,4461,446
Depreciation and impairment
Charge for year289289
At 31 March 23289289
Net book value
At 31 March 231,1571,157
At 31 March 22--
8.Description of nature of transactions and balances with related parties
During the year the Director loaned the company £23,646. This loan was repayable upon demand. Interest was paid on this amount by the company at a rate of 4.25% which was the UK base rate in March 2023.
9.Stocks

2023

2022

££
Raw materials and consumables500-
Total500-
10.Debtors

2023

2022

££
Trade debtors / trade receivables18,000-
Total18,000-
11.Creditors within one year

2023

2022

££
Amounts owed to related parties23,64618,665
Accrued liabilities and deferred income913613
Total24,55919,278