Acorah Software Products - Accounts Production 16.1.300 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 08027536 Miss Keri Doherty Miss Lee Thomas 118 Quayside, Newcastle upon Tyne, NE1 3BD true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08027536 2023-04-30 08027536 2024-04-30 08027536 2023-05-01 2024-04-30 08027536 frs-core:Non-currentFinancialInstruments 2024-04-30 08027536 frs-core:FurnitureFittings 2023-05-01 2024-04-30 08027536 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-05-01 2024-04-30 08027536 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 08027536 frs-core:ShareCapital 2024-04-30 08027536 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 08027536 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 08027536 frs-bus:AbridgedAccounts 2023-05-01 2024-04-30 08027536 frs-bus:SmallEntities 2023-05-01 2024-04-30 08027536 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 08027536 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 08027536 1 2023-05-01 2024-04-30 08027536 frs-core:OtherProvisionsContingentLiabilities 2023-04-30 08027536 frs-core:OtherProvisionsContingentLiabilities 2024-04-30 08027536 frs-bus:Director1 2023-05-01 2024-04-30 08027536 frs-bus:Director2 2023-05-01 2024-04-30 08027536 frs-countries:EnglandWales 2023-05-01 2024-04-30 08027536 2022-04-30 08027536 2023-04-30 08027536 2022-05-01 2023-04-30 08027536 frs-core:Non-currentFinancialInstruments 2023-04-30 08027536 frs-core:ShareCapital 2023-04-30 08027536 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 08027536
Aesthetics Event Staff Ltd.
ABRIDGED Financial Statements
For The Year Ended 30 April 2024
Gems Accounting Services
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 08027536
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,619,894 1,352,381
1,619,894 1,352,381
CURRENT ASSETS
Debtors 407,073 307,700
Cash at bank and in hand 501,910 899,829
908,983 1,207,529
Creditors: Amounts Falling Due Within One Year (653,932 ) (612,590 )
NET CURRENT ASSETS (LIABILITIES) 255,051 594,939
TOTAL ASSETS LESS CURRENT LIABILITIES 1,874,945 1,947,320
Creditors: Amounts Falling Due After More Than One Year (157,493 ) (190,101 )
PROVISIONS FOR LIABILITIES
Provisions For Charges 5 (2,000,000 ) (2,000,000 )
NET LIABILITIES (282,548 ) (242,781 )
CAPITAL AND RESERVES
Called up share capital 6 108 108
Profit and Loss Account (282,656 ) (242,889 )
SHAREHOLDERS' FUNDS (282,548) (242,781)
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For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 April 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Miss Lee Thomas
Director
16/01/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
Aesthetics Event Staff Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 08027536 . The registered office is Office 2, 85 Priory Road, Kenilworth, CV8 1LQ.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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:
Freehold 0%
Leasehold 0%
Fixtures & Fittings 25% Reducing Balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
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2.5. Retirement benefits
The company provides pension benefits for senior employees, under the terms of the pension
contracts entered into with the senior employees, fixed sums are provided for now in order to
provide pension benefits to the individuals upon their retirement. The pension contracts allow
for an annual increase in respect of indexation over and above the initial contracted amount.
Although under section 28 of FRS 102 this pension arrangement is regarded as being a defined
benefit scheme, the directors consider that it does not bear any of the hallmarks of a defined
benefit scheme as the company's contributions are fixed until the point of retirement at which
point any further contributions of annual increases cease.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: 6)
5 6
4. Tangible Assets
Total
£
Cost
As at 1 May 2023 1,354,600
Additions 268,940
As at 30 April 2024 1,623,540
Depreciation
As at 1 May 2023 2,219
Provided during the period 1,427
As at 30 April 2024 3,646
Net Book Value
As at 30 April 2024 1,619,894
As at 1 May 2023 1,352,381
5. Provisions for Liabilities
Other Provisions Total
£ £
As at 1 May 2023 2,000,000 2,000,000
Balance at 30 April 2024 2,000,000 2,000,000
Charge to profit or loss in respect of defined benefit schemes £2,000,000.
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6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 108 108
7. Ultimate Parent Undertaking and Controlling Party
The company's immediate parent undertaking is Aesthetics Event Staff Holdings Ltd . Aesthetics Event Staff Holdings Ltd was incorporated in England and Wales. The registered office of Aesthetics Event Staff Holdings Ltd is 118 Quayside, Newcastle upon Tyne, NE1 3BD . The ultimate controlling party is who controls 100% of the shares of Aesthetics Event Staff Ltd.
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