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Registration number: SC389697

Aesthetic Plastic Surgery Solutions Limited

Report of the Directors and Unaudited Financial Statements

for the Year Ended 30 November 2024

 

Aesthetic Plastic Surgery Solutions Limited

Contents of The Financial Statements
for the Year Ended 30 November 2024

 

Company Information

1

Accountants' Report

2 to 3

Balance Sheet

4 to 5

Statement of Changes in Equity

6

Notes to the Unaudited Financial Statements

7 to 13

 

Aesthetic Plastic Surgery Solutions Limited

Company Information
for the Year Ended 30 November 2024

Director

G Georgeu

Registered office

Clyde Offices
2nd Floor
48 West George Street
Glasgow
G2 1BP

Accountants

Insight Strategic Associates
Chartered Certified Accountants10 Towerfield Road
Shoeburyness
Essex
SS3 9QE

 

Chartered Certified Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Aesthetic Plastic Surgery Solutions Limited
for the Year Ended 30 November 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Aesthetic Plastic Surgery Solutions Limited for the year ended 30 November 2024 as set out on pages 4 to 13 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/gb/en/discover/public-value/rulebook.html.
 

This report is made solely to the Board of Directors of Aesthetic Plastic Surgery Solutions Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Aesthetic Plastic Surgery Solutions Limited and state those matters that we have agreed to state to the Board of Directors of Aesthetic Plastic Surgery Solutions Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Aesthetic Plastic Surgery Solutions Limited and its Board of Directors as a body for our work or for this report.
 

It is your duty to ensure that Aesthetic Plastic Surgery Solutions Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Aesthetic Plastic Surgery Solutions Limited. You consider that Aesthetic Plastic Surgery Solutions 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 accounts of Aesthetic Plastic Surgery Solutions 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 accounts.

 

Chartered Certified Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Aesthetic Plastic Surgery Solutions Limited
for the Year Ended 30 November 2024

......................................

Insight Strategic Associates
Chartered Certified Accountants

10 Towerfield Road
Shoeburyness
Essex
SS3 9QE

28 July 2025

 

Aesthetic Plastic Surgery Solutions Limited

(Registration number: SC389697 )
Balance Sheet as at 30 November 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

1,874

2,848

Investment property

5

807,305

807,305

 

809,179

810,153

Current assets

 

Debtors

1,264

-

Cash at bank and in hand

 

678,265

519,586

 

679,529

519,586

Creditors: Amounts falling due within one year

6

(89,737)

(81,985)

Net current assets

 

589,792

437,601

Total assets less current liabilities

 

1,398,971

1,247,754

Creditors: Amounts falling due after more than one year

6

(13,037)

(23,271)

Provisions for liabilities

(468)

(712)

Net assets

 

1,385,466

1,223,771

Capital and reserves

 

Called up share capital

7

71

71

Retained earnings

1,385,395

1,223,700

Shareholders' funds

 

1,385,466

1,223,771

For the financial year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

 

Aesthetic Plastic Surgery Solutions Limited

(Registration number: SC389697 )
Balance Sheet as at 30 November 2024

Approved and authorised by the director on 28 July 2025
 

.........................................
G Georgeu
Director

 

Aesthetic Plastic Surgery Solutions Limited

Statement of Changes in Equity for the Year Ended 30 November 2024

Share capital
£

Retained earnings
£

Total
£

At 1 December 2023

71

1,223,700

1,223,771

Profit for the year

-

231,195

231,195

Dividends

-

(69,500)

(69,500)

At 30 November 2024

71

1,385,395

1,385,466

Share capital
£

Retained earnings
£

Total
£

At 1 December 2022

71

1,066,164

1,066,235

Profit for the year

-

233,036

233,036

Dividends

-

(75,500)

(75,500)

At 30 November 2023

71

1,223,700

1,223,771

 

Aesthetic Plastic Surgery Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

1

General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
Clyde Offices
2nd Floor
48 West George Street
Glasgow
G2 1BP
England and Wales

These financial statements were authorised for issue by the director on 28 July 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

 

Aesthetic Plastic Surgery Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

2

Accounting policies (continued)

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Computer equipment

20% on cost

Furniture and fittings

20% on cost

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

 

Aesthetic Plastic Surgery Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

2

Accounting policies (continued)

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

 

Aesthetic Plastic Surgery Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

2

Accounting policies (continued)

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 3 (2023 - 4).

 

Aesthetic Plastic Surgery Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

4

Tangible assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 December 2023

4,873

4,873

At 30 November 2024

4,873

4,873

Depreciation

At 1 December 2023

2,025

2,025

Charge for the year

974

974

At 30 November 2024

2,999

2,999

Carrying amount

At 30 November 2024

1,874

1,874

At 30 November 2023

2,848

2,848

5

Investment properties

2024
£

At 1 December

807,305

At 30 November

807,305

There has been no valuation of investment property by an independent valuer.

 

Aesthetic Plastic Surgery Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

6

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Due within one year

 

Loans and borrowings

8

10,185

9,932

Trade creditors

 

-

480

Taxation and social security

 

77,309

69,639

Accruals and deferred income

 

1,984

1,873

Other creditors

 

259

61

 

89,737

81,985

Creditors: amounts falling due after more than one year

Note

2024
£

2023
£

Due after one year

 

Loans and borrowings

8

13,037

23,271

7

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary shares of £1 each

71

71

71

71

       

8

Loans and borrowings

Non-current loans and borrowings

2024
£

2023
£

Bank borrowings

13,037

23,271

 

Aesthetic Plastic Surgery Solutions Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2024

8

Loans and borrowings (continued)

Current loans and borrowings

2024
£

2023
£

Bank borrowings

10,185

9,932