Wow Aesthetics Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 08913519

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		17,462		6,400

			17,462		6,400
CURRENT ASSETS
Stocks	6	2,000		895
Debtors	7	13,491		-
Cash at bank and in hand		3,501		-

		18,992		895
Creditors: Amounts Falling Due Within One Year	8	(32,110 )		(22,292 )

NET CURRENT ASSETS (LIABILITIES)			(13,118 )		(21,397 )

TOTAL ASSETS LESS CURRENT LIABILITIES			4,344		(14,997 )

NET ASSETS/(LIABILITIES)			4,344		(14,997 )

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			4,343		(14,998 )

SHAREHOLDERS' FUNDS			4,344		(14,997)

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Wow Aesthetics Ltd

Balance Sheet (continued)

As At 28 February 2025

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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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

Ms Jane Cotton

Director

16/09/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Wow Aesthetics Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08913519 . The registered office is Torrington House, 75 Branston Road, Burton on Trent, Staffs, DE14 3BY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. 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:

Leasehold	no depreciation
Fixtures & Fittings	25% reducing balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Intangible Assets

	Goodwill
	£
Cost
As at 29 February 2024	10,000

As at 28 February 2025	10,000

Amortisation
As at 29 February 2024	10,000

As at 28 February 2025	10,000

...CONTINUED

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Wow Aesthetics Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

Net Book Value
As at 28 February 2025	-

As at 29 February 2024	-

5. Tangible Assets

	Land & Property
	Leasehold	Fixtures & Fittings	Total
	£	£	£
Cost
As at 29 February 2024	1,262	17,764	19,026
Additions	13,212	3,245	16,457

As at 28 February 2025	14,474	21,009	35,483

Depreciation
As at 29 February 2024	123	12,503	12,626
Provided during the period	3,270	2,125	5,395

As at 28 February 2025	3,393	14,628	18,021

Net Book Value
As at 28 February 2025	11,081	6,381	17,462

As at 29 February 2024	1,139	5,261	6,400

6. Stocks

	2025	2024
	£	£
Stock	2,000	895

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	13,491	-

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	7,869	8,347
Corporation tax	64	31
Accruals and deferred income	1,750	1,705
Director's loan account	22,427	12,209

	32,110	22,292

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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