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FACIAL FEATURES AESTHETICS LTD

Registered Number
NI702841
(Northern Ireland)

Unaudited Financial Statements for the Period ended
31 October 2024

FACIAL FEATURES AESTHETICS LTD
Company Information
for the period from 9 October 2023 to 31 October 2024

Director

O’CONNOR, Eadaoin

Registered Address

28 Somerset Court
Coleraine
BT51 3LQ

Registered Number

NI702841 (Northern Ireland)
FACIAL FEATURES AESTHETICS LTD
Balance Sheet as at
31 October 2024

Notes

2024

£

£

Current assets
Stocks32,804
Debtors4940
Cash at bank and on hand7,231
10,975
Creditors amounts falling due within one year5(33,164)
Net current assets (liabilities)(22,189)
Total assets less current liabilities(22,189)
Net assets(22,189)
Capital and reserves
Called up share capital1
Profit and loss account(22,190)
Shareholders' funds(22,189)
The financial statements were approved and authorised for issue by the Director on 8 August 2025, and are signed on its behalf by:
O’CONNOR, Eadaoin
Director
Registered Company No. NI702841
FACIAL FEATURES AESTHETICS LTD
Notes to the Financial Statements
for the period ended 31 October 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Turnover policy
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.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
2.Average number of employees

2024
Average number of employees during the year1
3.Stocks

2024

£
Other stocks2,804
Total2,804
4.Debtors: amounts due within one year

2024

£
Other debtors940
Total940
5.Creditors: amounts due within one year

2024

£
Other creditors32,300
Accrued liabilities and deferred income864
Total33,164