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Registered number: 11549000
Elegant Aesthetic Beauty Clinic Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
Onpoint Accounting
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11549000
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 3,019 4,635
Tangible Assets 5 187,522 208,738
190,541 213,373
CURRENT ASSETS
Stocks 6 33,359 27,840
Debtors 7 49,116 45,595
Cash at bank and in hand 28,923 19,098
111,398 92,533
Creditors: Amounts Falling Due Within One Year 8 (67,598 ) (151,118 )
NET CURRENT ASSETS (LIABILITIES) 43,800 (58,585 )
TOTAL ASSETS LESS CURRENT LIABILITIES 234,341 154,788
Creditors: Amounts Falling Due After More Than One Year 9 (161,232 ) (164,232 )
NET ASSETS/(LIABILITIES) 73,109 (9,444 )
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 73,107 (9,446 )
SHAREHOLDERS' FUNDS 73,109 (9,444)
Page 1
Page 2
For the year ending 30 September 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 Profit and Loss Account.
On behalf of the board
Mrs Shikha Rishi
Director
25/02/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Elegant Aesthetic Beauty Clinic Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11549000 . The registered office is 38 Haven Road, Canford Cliffs, Poole, BH13 7LP.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to profit and loss account over its estimated economic life of .... 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:
Leasehold 10%
Plant & Machinery 10%
Fixtures & Fittings 15%
Computer Equipment 20%
2.5. 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.
2.6. 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
4. Intangible Assets
Other
£
Cost
As at 1 October 2023 8,308
Additions 58
As at 30 September 2024 8,366
Amortisation
As at 1 October 2023 3,673
Provided during the period 1,674
As at 30 September 2024 5,347
Net Book Value
As at 30 September 2024 3,019
As at 1 October 2023 4,635
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2023 168,247 47,575 26,264 29,935 272,021
Additions 7,267 - 1,781 - 9,048
As at 30 September 2024 175,514 47,575 28,045 29,935 281,069
Depreciation
As at 1 October 2023 22,983 19,994 13,397 6,909 63,283
Provided during the period 15,253 4,758 4,030 6,223 30,264
As at 30 September 2024 38,236 24,752 17,427 13,132 93,547
Net Book Value
As at 30 September 2024 137,278 22,823 10,618 16,803 187,522
As at 1 October 2023 145,264 27,581 12,867 23,026 208,738
6. Stocks
2024 2023
£ £
Stock 33,359 27,840
Page 4
Page 5
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 700 (779 )
Prepayments and accrued income 29,670 46,374
VAT 17,955 -
Other taxes and social security 588 -
Net wages 203 -
49,116 45,595
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 6,752 21,851
Bank loans and overdrafts 24,036 35,574
Other loans (5,000 ) (5,000 )
Other taxes and social security - 3,655
VAT - 11,054
Other creditors (10,404 ) 550
Other creditors (1) 2,145 2,145
Director's loan account 50,069 81,289
67,598 151,118
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other loans 161,232 164,232
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
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