REGISTERED NUMBER: 11185251 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Bristol Aesthetics Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Orlando

A Rao

N S G Mercer

REGISTERED OFFICE:

58 Queen Square

Bristol

BS1 4LF

REGISTERED NUMBER:

11185251 (England and Wales)

ACCOUNTANTS:

Verinder Powell Associates Ltd

Suite 5 Corum 2

Corum Office Park

Crown Way

Warmley

Bristol

BS30 8FJ

FIXED ASSETS

Tangible assets

4

8,129

13,361

CURRENT ASSETS

Stocks

3,533

4,038

Debtors

5

6,352

11,610

Cash at bank

130,683

111,539

140,568

127,187

CREDITORS

Amounts falling due within one year

6

293,927

275,015

NET CURRENT LIABILITIES

(153,359

)

(147,828

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(145,230

)

(134,467

)

CREDITORS

Amounts falling due after more than one year

7

3,891

12,054

NET LIABILITIES

(149,121

)

(146,521

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(149,221

)

(146,621

)

(149,121

)

(146,521

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 September 2025 and were signed on its behalf by:

N S G Mercer - Director

A Orlando - Director

A Rao - Director

1.	STATUTORY INFORMATION

Bristol 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

There have been no material departures from the Financial Reporting Standard 102 1A.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Tangible fixed assets

Tangible fixed 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 is provided at the following annual rates in order to write off each asset over its estimated useful life.

Clinical equipment

- Straight line over 5 or 7 years

Office equipment

- 25% Reducing balance

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 Income Statement, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Clinical

Office

equipment

equipment

Totals

£

£

£

COST

At 1 April 2024

64,527

3,048

67,575

Additions

1,040

-

1,040

Disposals

-

(365

)

(365

)

At 31 March 2025

65,567

2,683

68,250

DEPRECIATION

At 1 April 2024

52,434

1,780

54,214

Charge for year

5,883

293

6,176

Eliminated on disposal

-

(269

)

(269

)

At 31 March 2025

58,317

1,804

60,121

NET BOOK VALUE

At 31 March 2025

7,250

879

8,129

At 31 March 2024

12,093

1,268

13,361

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

4,783

9,158

Amounts owed by participating interests

-

927

Other debtors

1,569

1,525

6,352

11,610

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

5,056

5,056

Hire purchase contracts

5,282

5,118

Trade creditors

4,746

2,161

Amounts owed to participating interests

267,347

242,596

Taxation and social security

5,955

8,590

Other creditors

5,541

11,494

293,927

275,015

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

1,062

6,164

Hire purchase contracts

2,829

5,890

3,891

12,054

Included in bank loans in notes 6 and 7 is a combined balance of £6,118 (2024 - £11,220) which is unsecured and guaranteed by the government.

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Hire purchase contracts

8,111

11,008

Hire purchase contracts are secured against the assets which they relate to.

9.	RELATED PARTY DISCLOSURES

Loans from related parties

Other related parties

Total

2025

£

£

At start of period

242,596

242,596

Advanced

34,050

34,050

Repaid

(9,299

)

(9,299

)

At end of period

267,347

267,347

Other related parties

Total

2024

£

£

At start of period

232,105

232,105

Advanced

16,538

16,538

Repaid

(6,047

)

(6,047

)

At end of period

242,596

242,596

Loans from other related parties are interest free and repayable on demand.

Loans to related parties

Other related parties

Total

2025

£

£

At start of period

927

927

Advanced

145

145

Repaid

(1,072

)

(1,072

)

At end of period

-

-

Other related parties

Total

2024

£

£

At start of period

531

531

Advanced

1,056

1,056

Repaid

(660

)

(660

)

At end of period

927

927

Loans to other related parties are interest free and repayable on demand.