Registered number
06216787
Aestheticus Limited
Filleted Accounts
30 April 2024
Aestheticus Limited
Registered number: 06216787
Balance Sheet
as at 30 April 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 1,583 3,661
Current assets
Debtors 4 733,863 235,601
Cash at bank and in hand 153,922 362,574
887,785 598,175
Creditors: amounts falling due within one year 5 (154,468) (60,025)
Net current assets 733,317 538,150
Net assets 734,900 541,811
Capital and reserves
Called up share capital 101 101
Profit and loss account 734,799 541,710
Shareholder's funds 734,900 541,811
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Miles Gordon Berry
Director
Approved by the board on 14 January 2025
Aestheticus Limited
Notes to the Accounts
for the year ended 30 April 2024
1 Accounting policies
Basis of preparation
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).
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 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 15% straight line
Debtors
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.
Creditors
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.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 May 2023 13,855
At 30 April 2024 13,855
Depreciation
At 1 May 2023 10,194
Charge for the year 2,078
At 30 April 2024 12,272
Net book value
At 30 April 2024 1,583
At 30 April 2023 3,661
4 Debtors 2024 2023
£ £
Amounts owed by group undertakings and undertakings in which the company has a participating interest 138,606 137,601
Other debtors 595,257 98,000
733,863 235,601
5 Creditors: amounts falling due within one year 2024 2023
£ £
Taxation and social security costs 131,697 58,255
Other creditors 22,771 1,770
154,468 60,025
6 Other information
Aestheticus Limited is a private company limited by shares and incorporated in England. Its registered office is:
5 Braemore Court
Cockfosters Road
Cockfosters
Barnet
EN4 0AE
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