Caseware UK (AP4) 2024.0.164 2024.0.164 2024-07-312024-07-312025-05-27falsefalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-08-01No description of principal activity22falsetrue 07321272 2023-08-01 2024-07-31 07321272 2022-08-01 2023-07-31 07321272 2024-07-31 07321272 2023-07-31 07321272 c:Director1 2023-08-01 2024-07-31 07321272 d:OfficeEquipment 2023-08-01 2024-07-31 07321272 d:OfficeEquipment 2024-07-31 07321272 d:OfficeEquipment 2023-07-31 07321272 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 07321272 d:CurrentFinancialInstruments 2024-07-31 07321272 d:CurrentFinancialInstruments 2023-07-31 07321272 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 07321272 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 07321272 d:ShareCapital 2024-07-31 07321272 d:ShareCapital 2023-07-31 07321272 d:RetainedEarningsAccumulatedLosses 2024-07-31 07321272 d:RetainedEarningsAccumulatedLosses 2023-07-31 07321272 c:FRS102 2023-08-01 2024-07-31 07321272 c:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 07321272 c:FullAccounts 2023-08-01 2024-07-31 07321272 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 07321272 2 2023-08-01 2024-07-31 07321272 e:PoundSterling 2023-08-01 2024-07-31 iso4217:GBP xbrli:pure

Registered number: 07321272










HARLEY ST. AESTHETICS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JULY 2024

 
HARLEY ST. AESTHETICS LIMITED
REGISTERED NUMBER: 07321272

BALANCE SHEET
AS AT 31 JULY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
284
568

  
284
568

Current assets
  

Debtors
 5 
922,607
1,106,320

Cash at bank and in hand
 6 
636,813
523,310

  
1,559,420
1,629,630

Creditors: amounts falling due within one year
 7 
(160,820)
(353,810)

Net current assets
  
 
 
1,398,600
 
 
1,275,820

Total assets less current liabilities
  
1,398,884
1,276,388

  

Net assets
  
1,398,884
1,276,388


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
1,398,883
1,276,387

  
1,398,884
1,276,388


Page 1

 
HARLEY ST. AESTHETICS LIMITED
REGISTERED NUMBER: 07321272
    
BALANCE SHEET (CONTINUED)
AS AT 31 JULY 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 27 May 2025.




................................................
Dr Dirk Kremer
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
HARLEY ST. AESTHETICS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1.


General information

Harley St. Aesthetics Limited is a private company limited by share capital, incorporated in England and Wales, registration number 07321272. The address of the registered office is 13 Dorset Street, London, W1U 6QT

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3

 
HARLEY ST. AESTHETICS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.Accounting policies (continued)

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
25%
Straight Line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 4

 
HARLEY ST. AESTHETICS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

2.Accounting policies (continued)

 
2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including the director, during the year was as follows:


        2024
        2023
            No.
            No.







Employees
2
2


4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 August 2023
1,136



At 31 July 2024

1,136



Depreciation


At 1 August 2023
568


Charge for the year on owned assets
284



At 31 July 2024

852



Net book value



At 31 July 2024
284



At 31 July 2023
568

Page 5

 
HARLEY ST. AESTHETICS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

5.


Debtors


2024
2023
£
£

Other debtors
914,857
1,098,540

Prepayments and accrued income
7,750
7,780

922,607
1,106,320



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
636,813
523,310

636,813
523,310



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
-
3,811

Corporation tax
139,651
339,279

Other taxation and social security
-
1,071

Other creditors
-
997

Accruals and deferred income
21,169
8,652

160,820
353,810



8.


Related party transactions

At the year end the balance due from the shareholder was £752,113 (2023: £953,850), interest is charged on the loan at a rate of 2.25% per annum.

 
Page 6