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REGISTERED NUMBER: 07817473 (England and Wales)














JB AESTHETICS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2024






JB AESTHETICS LIMITED (REGISTERED NUMBER: 07817473)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 October 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 7

JB AESTHETICS LIMITED

COMPANY INFORMATION
for the year ended 31 October 2024







DIRECTORS: Mrs A J Beckett
W H Beckett





REGISTERED OFFICE: 4 Boultbee Road
Sutton Coldfield
West Midlands
B72 1DW





REGISTERED NUMBER: 07817473 (England and Wales)





ACCOUNTANTS: Equus Miller Limited
Chartered Certified Accountants
Brook House
47 High Street
Henley in Arden
Warwickshire
B95 5AA

JB AESTHETICS LIMITED (REGISTERED NUMBER: 07817473)

BALANCE SHEET
31 October 2024

31/10/24 31/10/23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 17,233 23,938
17,233 23,938

CURRENT ASSETS
Stocks 15,860 15,750
Debtors 6 80,440 91,637
Cash at bank 110,005 35,218
206,305 142,605
CREDITORS
Amounts falling due within one year 7 201,211 137,364
NET CURRENT ASSETS 5,094 5,241
TOTAL ASSETS LESS CURRENT
LIABILITIES

22,327

29,179

CREDITORS
Amounts falling due after more than one
year

8

(12,105

)

(22,294

)

PROVISIONS FOR LIABILITIES (4,309 ) (6,067 )
NET ASSETS 5,913 818

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 5,813 718
SHAREHOLDERS' FUNDS 5,913 818

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

JB AESTHETICS LIMITED (REGISTERED NUMBER: 07817473)

BALANCE SHEET - continued
31 October 2024


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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 July 2025 and were signed on its behalf by:





W H Beckett - Director


JB AESTHETICS LIMITED (REGISTERED NUMBER: 07817473)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 October 2024

1. STATUTORY INFORMATION

JB Aesthetics Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents net invoiced sales of goods and services, excluding value added tax.

Website development
Website development costs are written off on a straight line basis over 3 years, in accordance with revenue generation expectation.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold improvements - Over a period of ten years
Plant and machinery - 25% on cost
Fixtures and fittings - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 4 ) .

JB AESTHETICS LIMITED (REGISTERED NUMBER: 07817473)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 October 2024

4. INTANGIBLE FIXED ASSETS
Website
development
£   
COST
At 1 November 2023
and 31 October 2024 3,500
AMORTISATION
At 1 November 2023
and 31 October 2024 3,500
NET BOOK VALUE
At 31 October 2024 -
At 31 October 2023 -

5. TANGIBLE FIXED ASSETS
Short Fixtures
leasehold Plant and and Computer
improvements machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 November 2023 62,335 2,643 30,496 27,577 123,051
Additions - - 965 145 1,110
At 31 October 2024 62,335 2,643 31,461 27,722 124,161
DEPRECIATION
At 1 November 2023 43,148 2,643 26,022 27,300 99,113
Charge for year 6,234 - 1,360 221 7,815
At 31 October 2024 49,382 2,643 27,382 27,521 106,928
NET BOOK VALUE
At 31 October 2024 12,953 - 4,079 201 17,233
At 31 October 2023 19,187 - 4,474 277 23,938

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/10/24 31/10/23
£    £   
Trade debtors 67,514 22,893
Amounts owed by associates 1,429 34,271
Directors' loan accounts - 34,065
Prepayments 11,497 408
80,440 91,637

JB AESTHETICS LIMITED (REGISTERED NUMBER: 07817473)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 October 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/10/24 31/10/23
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 140,850 112,960
Corporation tax payable 44,364 11,774
Social security & other taxes 882 1,314
VAT 708 716
Other creditors 212 -
Directors' loan accounts 1,920 -
Accrued expenses 2,275 600
201,211 137,364

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31/10/24 31/10/23
£    £   
Bank loans - 1-2 years 10,000 10,000
Bank loans - 2-5 years 2,105 12,294
12,105 22,294

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31/10/24 31/10/23
value: £    £   
100 Ordinary 1 100 100

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 October 2024 and 31 October 2023:

31/10/24 31/10/23
£    £   
W H Beckett and Mrs A J Beckett
Balance outstanding at start of year 34,065 (41,905 )
Amounts advanced 111,747 131,105
Amounts repaid (147,732 ) (55,135 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (1,920 ) 34,065

Interest on overdrawn directors loan accounts is charged at the current HMRC rate.

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
JB AESTHETICS LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of JB Aesthetics Limited for the year ended 31 October 2024 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of JB Aesthetics Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of JB Aesthetics Limited and state those matters that we have agreed to state to the Board of Directors of JB Aesthetics Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that JB Aesthetics Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of JB Aesthetics Limited. You consider that JB Aesthetics Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of JB Aesthetics Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Equus Miller Limited
Chartered Certified Accountants
Brook House
47 High Street
Henley in Arden
Warwickshire
B95 5AA


22 July 2025