Chester Laser Aesthetics Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 04962269

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		51,885		17,370

			51,885		17,370
CURRENT ASSETS
Debtors	5	83,907		80,105
Cash at bank and in hand		58,671		115,185

		142,578		195,290
Creditors: Amounts Falling Due Within One Year	6	(1,462 )		(10,585 )

NET CURRENT ASSETS (LIABILITIES)			141,116		184,705

TOTAL ASSETS LESS CURRENT LIABILITIES			193,001		202,075

NET ASSETS			193,001		202,075

CAPITAL AND RESERVES
Called up share capital	7		3		3
Profit and Loss Account			192,998		202,072

SHAREHOLDERS' FUNDS			193,001		202,075

For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

J R Bills Director	J E Bills Director
1 October 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Chester Laser Aesthetics Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04962269 . The registered office is Chester Wellness Centre, Wrexham Road, Chester, Cheshire, CH4 9DE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The presentational currency is £ Sterling and all amounts are rounded to the nearest £.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the rendering of services relating to physical well-being activities. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

25% on Cost

2.4. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.

Page 2

Page 3

Chester Laser Aesthetics Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 March 2024	51,389
Additions	57,600

As at 28 February 2025	108,989

Depreciation
As at 1 March 2024	34,019
Provided during the period	23,085

As at 28 February 2025	57,104

Net Book Value
As at 28 February 2025	51,885

As at 1 March 2024	17,370

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	83,907	80,105

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	1,462	1,172
Taxation and social security	-	9,413

	1,462	10,585

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	3	3

8. Related Party Transactions

The directors made an interest free loan available to the company during the period of £2 (2024 - £2), repayable on demand.

Page 3