REGISTERED NUMBER: 10359474 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2025

FOR

GSN AESTHETICS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms E C Southwick

REGISTERED OFFICE:

Sutherland House

1759 London Road

Leigh on Sea

Essex

SS9 2RZ

REGISTERED NUMBER:

10359474 (England and Wales)

ACCOUNTANTS:

Platt Rushton LLP

Sutherland House

1759 London Road

Leigh on Sea

Essex

SS9 2RZ

FIXED ASSETS

Tangible assets

4

12,571

28,441

CURRENT ASSETS

Stocks

14,018

13,182

Debtors

5

5,912

2,715

Cash at bank and in hand

4,341

7,926

24,271

23,823

CREDITORS

Amounts falling due within one year

6

27,997

25,839

NET CURRENT LIABILITIES

(3,726

)

(2,016

)

TOTAL ASSETS LESS CURRENT LIABILITIES

8,845

26,425

CREDITORS

Amounts falling due after more than one year

7

-

(7,305

)

PROVISIONS FOR LIABILITIES

(1,819

)

(2,554

)

NET ASSETS

7,026

16,566

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

7,024

16,564

7,026

16,566

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 2nd October 2025 and were signed by:

Ms E C Southwick - Director

1.	STATUTORY INFORMATION

GSN 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.

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.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on cost and 20% on cost

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st May 2023

25,944

At 30th April 2024

25,944

DEPRECIATION

At 1st May 2023

8,633

Charge for year

3,870

At 30th April 2024

12,503

NET BOOK VALUE

At 30th April 2024

13,441

At 30th April 2023

17,311

Fixed assets which are held under finance leases are as follows:

Plant and

machinery

etc

£

COST

At 1st May 2023

48,000

At 30th April 2024

48,000

DEPRECIATION

At 1st May 2023

21,000

Charge for year

12,000

At 30th April 2024

33,000

NET BOOK VALUE

At 30th April 2024

15,000

At 30th April 2023

27,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

199

921

Other debtors

5,713

1,794

5,912

2,715

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

1,461

Finance leases

7,305

10,958

Trade creditors

4,210

4,113

Taxation and social security

5,947

2,214

Other creditors

10,535

7,093

27,997

25,839

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Finance leases

-

7,305

8.	RELATED PARTY DISCLOSURES

At the balance sheet date there was an outstanding loan to the company from a director of £142 (2024: £496) The loan is interest free and repayable on demand.