Company registration number 15777944 (England and Wales)
KE ADVANCED SKIN CARE AND LASER CLINIC LTD.
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
KE ADVANCED SKIN CARE AND LASER CLINIC LTD.
COMPANY INFORMATION
Directors
Mr I M R Elmagdoub
(Appointed 14 June 2024)
Mrs K Elmagdoub
(Appointed 14 June 2024)
Company number
15777944
Registered office
The Red House
High Street
Moreton-in-Marsh
Gloucestershire
GL56 0LL
Accountants
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
National Westminister Bank Plc
31 Promenade
Cheltenham
Gloucestershire
GL50 1LE
KE ADVANCED SKIN CARE AND LASER CLINIC LTD.
CONTENTS
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 6
KE ADVANCED SKIN CARE AND LASER CLINIC LTD.
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF KE ADVANCED SKIN CARE AND LASER CLINIC LTD. FOR THE PERIOD ENDED 30 JUNE 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of KE Advanced Skin Care And Laser Clinic Ltd. for the period ended 30 June 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of KE Advanced Skin Care And Laser Clinic Ltd., as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of KE Advanced Skin Care And Laser Clinic Ltd. and state those matters that we have agreed to state to the b oard of d irectors of KE Advanced Skin Care And Laser Clinic Ltd., as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than KE Advanced Skin Care And Laser Clinic Ltd. and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that KE Advanced Skin Care And Laser Clinic Ltd. has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of KE Advanced Skin Care And Laser Clinic Ltd.. You consider that KE Advanced Skin Care And Laser Clinic Ltd. is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of KE Advanced Skin Care And Laser Clinic Ltd.. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Ormerod Rutter Limited
11 November 2025
Chartered Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
KE ADVANCED SKIN CARE AND LASER CLINIC LTD.
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 2 -
2025
Notes
£
£
Fixed assets
Tangible assets
3
65,435
Current assets
Debtors
4
6,341
Cash at bank and in hand
4,680
11,021
Creditors: amounts falling due within one year
5
(96,644)
Net current liabilities
(85,623)
Net liabilities
(20,188)
Capital and reserves
Called up share capital
6
100
Profit and loss reserves
(20,288)
Total equity
(20,188)

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial period ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 11 November 2025 and are signed on its behalf by:
Mrs K Elmagdoub
Director
Company registration number 15777944 (England and Wales)
KE ADVANCED SKIN CARE AND LASER CLINIC LTD.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2025
- 3 -
1
Accounting policies
Company information

KE Advanced Skin Care And Laser Clinic Ltd. is a private company limited by shares incorporated in England and Wales. The registered office is The Red House, High Street, Moreton-in-Marsh, Gloucestershire, GL56 0LL.

1.1
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 have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

These financial statements have been drawn up on the going concern basis. If the going concern basis were not appropriate, adjustments would have been made to reduce assets to recoverable amounts, to provide for any further liabilities that might arise, and to re-classify fixed assets as current assets and long term liabilities as current liabilities.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from the provision of services is recognised by reference to the stage of completion, when the costs incurred and costs to complete can be estimated reliably.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% on reducing balance
Fixtures and fittings
20% on reducing balance
IT equipment
33% on cost
1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

KE ADVANCED SKIN CARE AND LASER CLINIC LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 4 -
Current 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.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
Number
Total
2
KE ADVANCED SKIN CARE AND LASER CLINIC LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2025
- 5 -
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
IT equipment
Total
£
£
£
£
Cost
At 14 June 2024
-
0
-
0
-
0
-
0
Additions
64,733
12,734
335
77,802
At 30 June 2025
64,733
12,734
335
77,802
Depreciation and impairment
At 14 June 2024
-
0
-
0
-
0
-
0
Depreciation charged in the period
9,709
2,548
110
12,367
At 30 June 2025
9,709
2,548
110
12,367
Carrying amount
At 30 June 2025
55,024
10,186
225
65,435
4
Debtors
2025
Amounts falling due within one year:
£
Other debtors
1,642
Deferred tax asset
4,699
6,341
5
Creditors: amounts falling due within one year
2025
£
Trade creditors
264
Other creditors
96,380
96,644
6
Called up share capital
2025
2025
Ordinary share capital
Number
£
Issued and fully paid
Ordinary A of £1 each
50
50
Ordinary B of £1 each
50
50
100
100
KE ADVANCED SKIN CARE AND LASER CLINIC LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2025
6
Called up share capital
(Continued)
- 6 -

The following shares were allotted and fully paid for cash at par during the period:

50 Ordinary A of £1 each

50 Ordinary B of £1 each

7
Ultimate controlling party

There is no ultimate controlling party.

8
Comparatives

This is the company's first period of trade, therefore there are no comparatives.

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