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REGISTERED NUMBER: 08873949 (England and Wales)













UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 FEBRUARY 2024

FOR

BIRMINGHAM AESTHETIC ROOMS LTD

BIRMINGHAM AESTHETIC ROOMS LTD (REGISTERED NUMBER: 08873949)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BIRMINGHAM AESTHETIC ROOMS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 29 FEBRUARY 2024







DIRECTOR: Dr AP Willis





REGISTERED OFFICE: The Old Council Chambers
Halford Street
Tamworth
Staffordshire
B79 7RB





REGISTERED NUMBER: 08873949 (England and Wales)





ACCOUNTANTS: Philip Barnes & Co Limited
Chartered Accountants
The Old Council Chambers
Halford Street
Tamworth
Staffordshire
B79 7RB

BIRMINGHAM AESTHETIC ROOMS LTD (REGISTERED NUMBER: 08873949)

BALANCE SHEET
29 FEBRUARY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 9,788 12,235

CURRENT ASSETS
Stocks 3,829 4,010
Debtors 5 21,574 11,876
Cash at bank 32,687 38,821
58,090 54,707
CREDITORS
Amounts falling due within one year 6 12,250 9,503
NET CURRENT ASSETS 45,840 45,204
TOTAL ASSETS LESS CURRENT
LIABILITIES

55,628

57,439

CREDITORS
Amounts falling due after more than one
year

7

(7,860

)

(13,019

)

PROVISIONS FOR LIABILITIES (1,860 ) (2,369 )
NET ASSETS 45,908 42,051

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 45,808 41,951
SHAREHOLDERS' FUNDS 45,908 42,051

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

BIRMINGHAM AESTHETIC ROOMS LTD (REGISTERED NUMBER: 08873949)

BALANCE SHEET - continued
29 FEBRUARY 2024


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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 November 2024 and were signed by:





Dr AP Willis - Director


BIRMINGHAM AESTHETIC ROOMS LTD (REGISTERED NUMBER: 08873949)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

1. STATUTORY INFORMATION

Birmingham Aesthetic Rooms 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.

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.

The accounts have been prepared on a going concern basis on the grounds that the director will continue to support the company during the next twelve months.

Turnover
Turnover represents revenue recognised by the company in respect of services supplied during the period, excluding value added tax.

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 - 20% reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

3. EMPLOYEES

The average number of employees during the year was 2 (2023 - 2 ) .

BIRMINGHAM AESTHETIC ROOMS LTD (REGISTERED NUMBER: 08873949)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29 FEBRUARY 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 March 2023
and 29 February 2024 52,592
DEPRECIATION
At 1 March 2023 40,357
Charge for year 2,447
At 29 February 2024 42,804
NET BOOK VALUE
At 29 February 2024 9,788
At 28 February 2023 12,235

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 21,574 11,876

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 4,716 4,882
Trade creditors 1,997 3,207
Taxation and social security 5,029 930
Other creditors 508 484
12,250 9,503

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 7,860 13,019

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
50 Ordinary A £1 50 50
26 Ordinary B £1 26 26
24 Ordinary C £1 24 24
100 100