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Company Registration No. 13136452 (England and Wales)
Virdi Aesthetics Ltd Unaudited accounts for the year ended 31 January 2025
Virdi Aesthetics Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Virdi Aesthetics Ltd Company Information for the year ended 31 January 2025
Director
Pavan Virdi
Company Number
13136452 (England and Wales)
Registered Office
Egerton House 68 Baker Street Weybridge Surrey KT13 8AL United Kingdom
Accountants
P10 Accountancy Ltd Egerton House 68 Baker Street Weybridge KT13 8AL
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Virdi Aesthetics Ltd Statement of financial position as at 31 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
46,606 
21,027 
Current assets
Debtors
5
2,142 
- 
Cash at bank and in hand
(3,201)
28,225 
(1,059)
28,225 
Creditors: amounts falling due within one year
6
(36,368)
(22,944)
Net current (liabilities)/assets
(37,427)
5,281 
Total assets less current liabilities
9,179 
26,308 
Creditors: amounts falling due after more than one year
7
- 
(1,250)
Net assets
9,179 
25,058 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
9,177 
25,056 
Shareholders' funds
9,179 
25,058 
For the year ending 31 January 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 31 October 2025 and were signed on its behalf by
Pavan Virdi Director Company Registration No. 13136452
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Virdi Aesthetics Ltd Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
Virdi Aesthetics Ltd is a private company, limited by shares, registered in England and Wales, registration number 13136452. The registered office is Egerton House, 68 Baker Street, Weybridge, Surrey, KT13 8AL, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Accounting convention
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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 from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
20% Straight Line
Plant & machinery
20% Straight Line
Computer equipment
20% Straight Line
Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
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Virdi Aesthetics Ltd Notes to the Accounts for the year ended 31 January 2025
Taxation
The tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Presentation currency
The accounts are presented in £ sterling.
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 February 2024
16,948 
19,450 
777 
37,175 
Additions
32,792 
6,277 
2,198 
41,267 
At 31 January 2025
49,740 
25,727 
2,975 
78,442 
Depreciation
At 1 February 2024
3,390 
12,448 
310 
16,148 
Charge for the year
9,948 
5,145 
595 
15,688 
At 31 January 2025
13,338 
17,593 
905 
31,836 
Net book value
At 31 January 2025
36,402 
8,134 
2,070 
46,606 
At 31 January 2024
13,558 
7,002 
467 
21,027 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
2,142 
- 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
1,250 
5,000 
VAT
4,234 
4,643 
Trade creditors
16,335 
- 
Taxes and social security
14,397 
10,480 
Other creditors
69 
69 
Loans from directors
83 
904 
Accruals
- 
1,848 
36,368 
22,944 
- 6 -
Virdi Aesthetics Ltd Notes to the Accounts for the year ended 31 January 2025
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
1,250 
8
Average number of employees
During the year the average number of employees was 3 (2024: 2).
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