REGISTERED NUMBER: 09425030 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2025

for

Knightsbridge Aesthetics Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

5

6,735

8,980

Investments

6

-

1

6,735

8,981

CURRENT ASSETS

Debtors

7

149,666

301,000

Cash at bank

1,829

30,808

151,495

331,808

CREDITORS

Amounts falling due within one year

8

18,239

56,269

NET CURRENT ASSETS

133,256

275,539

TOTAL ASSETS LESS CURRENT LIABILITIES

139,991

284,520

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

139,891

284,420

SHAREHOLDERS' FUNDS

139,991

284,520

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 October 2025 and were signed by:

K Golchin - Director

1.	STATUTORY INFORMATION

Knightsbridge Aesthetics Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

09425030

Registered office:

34 Hans Road

London

SW3 1RW

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

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Turnover represents income received in the ordinary course of business for the provision of non-surgical aesthetic procedures. Turnover is recognised based on the stage of completion of each piece of treatment carried out and that it is probable that the company will receive the consideration due.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc

-

25% per annum on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

4.	EMPLOYEES AND DIRECTORS

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

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2024

and 28 February 2025

19,167

DEPRECIATION

At 1 March 2024

10,187

Charge for year

2,245

At 28 February 2025

12,432

NET BOOK VALUE

At 28 February 2025

6,735

At 29 February 2024

8,980

6.	FIXED ASSET INVESTMENTS

Other

investment

£

COST

At 1 March 2024

1

Disposals

(1

)

At 28 February 2025

-

NET BOOK VALUE

At 28 February 2025

-

At 29 February 2024

1

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

9,021

12,016

Other debtors

140,645

288,984

149,666

301,000

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

15,404

53,502

Other creditors

2,835

2,767

18,239

56,269

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary shares

1

100

100

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 February 2025 and 29 February 2024:

2025

2024

£

£

K Golchin

Balance outstanding at start of year

(233

)

400,012

Amounts advanced

72,402

165,570

Amounts repaid

(70,800

)

(565,815

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

1,369

(233

)

The balance was repaid in full after the year end.

11.	RELATED PARTY DISCLOSURES

During the year, total dividends of £66,000 (2024 - £60,000) were paid to the director .

At the balance sheet date, the company was owed a net balance of £7,988 (2024: £142,428) from companies owned by the director. The balance at the year end is after charging a bad debt provision of £110,283.