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Registered number: 14165178
Cloud 9 Aesthetics Limited
Financial Statements
For The Year Ended 30 June 2024
Accounts Unlocked Limited
Office 43, The Cobalt Building
1600 Eureka Park, Lower Pemberton
Ashford
Kent
TN25 4BF
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 14165178
30 June 2024 30 June 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 52,000 58,500
Tangible Assets 5 30,549 37,477
82,549 95,977
CURRENT ASSETS
Stocks 6 4,750 2,300
Debtors 7 - 1,302
Cash at bank and in hand 719 632
5,469 4,234
Creditors: Amounts Falling Due Within One Year 8 (89,458 ) (156,645 )
NET CURRENT ASSETS (LIABILITIES) (83,989 ) (152,411 )
TOTAL ASSETS LESS CURRENT LIABILITIES (1,440 ) (56,434 )
Creditors: Amounts Falling Due After More Than One Year 9 (2,933 ) (9,973 )
NET LIABILITIES (4,373 ) (66,407 )
CAPITAL AND RESERVES
Called up share capital 11 100 100
Income Statement (4,473 ) (66,507 )
SHAREHOLDERS' FUNDS (4,373) (66,407)
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For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mrs L Evans
Director
2 December 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Cloud 9 Aesthetics Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14165178 . The registered office is 101 Sweet Bay Crescent, Ashford, Kent, TN23 3HL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% reducing balance
Fixtures & Fittings 20% straight line
Computer Equipment 20% straight line
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to income statement as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 2)
1 2
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4. Intangible Assets
Goodwill
£
Cost
As at 1 July 2023 65,000
As at 30 June 2024 65,000
Amortisation
As at 1 July 2023 6,500
Provided during the period 6,500
As at 30 June 2024 13,000
Net Book Value
As at 30 June 2024 52,000
As at 1 July 2023 58,500
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2023 46,024 320 502 46,846
Additions 600 - - 600
As at 30 June 2024 46,624 320 502 47,446
Depreciation
As at 1 July 2023 9,205 64 100 9,369
Provided during the period 7,364 64 100 7,528
As at 30 June 2024 16,569 128 200 16,897
Net Book Value
As at 30 June 2024 30,055 192 302 30,549
As at 1 July 2023 36,819 256 402 37,477
6. Stocks
30 June 2024 30 June 2023
£ £
Stock 4,750 2,300
7. Debtors
30 June 2024 30 June 2023
£ £
Due within one year
Other debtors - 1,302
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8. Creditors: Amounts Falling Due Within One Year
30 June 2024 30 June 2023
£ £
Net obligations under finance lease and hire purchase contracts 7,040 7,040
Trade creditors 84 16
Amounts owed to participating interests 80,494 147,661
Other creditors 1,840 1,928
89,458 156,645
9. Creditors: Amounts Falling Due After More Than One Year
30 June 2024 30 June 2023
£ £
Net obligations under finance lease and hire purchase contracts 2,933 9,973
10. Obligations Under Finance Leases and Hire Purchase
30 June 2024 30 June 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 7,040 7,040
Later than one year and not later than five years 2,933 9,973
9,973 17,013
9,973 17,013
11. Share Capital
30 June 2024 30 June 2023
£ £
Allotted, Called up and fully paid 100 100
12. Related Party Transactions
Included within other creditors is an amount owed to Sovereign Business Equipment Limited. As at the balance sheet date, the company owed the related party £80,494 (2023 - £147,661). The director is a sole director of the Sovereign Business Equipment Limited.
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