Registered number
09573889
Kallista Aesthetics Ltd
Filleted Accounts
30 March 2025
Kallista Aesthetics Ltd
Registered number: 09573889
Balance Sheet
as at 30 March 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 1 956
Current assets
Debtors 4 9,729 5,845
Cash at bank and in hand 10,079 10,574
19,808 16,419
Creditors: amounts falling due within one year 5 (3,448) (970)
Net current assets 16,360 15,449
Total assets less current liabilities 16,361 16,405
Creditors: amounts falling due after more than one year 6 (10,553) (12,708)
Net assets 5,808 3,697
Capital and reserves
Called up share capital 5 5
Profit and loss account 5,803 3,692
Shareholders' funds 5,808 3,697
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her 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.
K Hamberg
Director
Approved by the board on 27 May 2025
Kallista Aesthetics Ltd
Notes to the Accounts
for the year ended 30 March 2025
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:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
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.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 0 0
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 31 March 2024 3,818
At 30 March 2025 3,818
Depreciation
At 31 March 2024 2,862
Charge for the year 955
At 30 March 2025 3,817
Net book value
At 30 March 2025 1
At 30 March 2024 956
4 Debtors 2025 2024
£ £
Trade debtors 9,729 5,845
5 Creditors: amounts falling due within one year 2025 2024
£ £
Taxation and social security costs 3,448 970
Other creditors - -
3,448 970
6 Creditors: amounts falling due after one year 2025 2024
£ £
Bank loans 10,553 12,708
7 Other information
Kallista Aesthetics Ltd is a private company limited by shares and incorporated in England. Its registered office is:
22 Bramble Road
Witham
Essex
CM8 2XA
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