Microcement Aesthetics Limited,Ltd - AccountsLtd

For the year ended 31 October 2025

Microcement Aesthetics Limited

Director's Report

The director presents his report and financial statements for the year ended 31 October 2025.

Principal activities

The principal activity of the company continued to be that of Plastering & Microcement.

Director

The director who served the company throughout the year was as follows:

Mr Tom Mason

Signed on behalf of the board of directors

This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

Date:

02 December 2025

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For the year ended 31 October 2025

Microcement Aesthetics Limited

Independent Accountants' Report

Report to the directors on the preparation of the unaudited statutory accounts of Microcement Aesthetics Limited.

In order to assist you to fulfil your duties under Companies Act 2006. We have prepared for your approval the

accounts of Microcement Aesthetics Limited for the year ended 31 October 2025, which comprise of the Income

Statement, Statement of Comprehensive Income, Trading Profit and Loss, Statement of Financial Position, Statement

of Changes in Equity and the related notes to the financial statements.

These have been prepared from the company's accounting records and from information and explanations you have

given us.

As a practising firm of The Association of Chartered Certified Accountsants, we are subject to its ethical and other

professional requirements, which are detailed at http://rulebook.accaglobal.com

This report is made solely to the Board of Directors of Microcement Aesthetics Limited, as a body, in accordance with

the terms of our engagement letter dated 10 October 23. Our work has been undertaken solely to prepare for your

approval the accounts of Microcement Aesthetics Limited and state those matters that we have agreed to state to the

Board of Directors of Microcement Aesthetics Limited.

It is your duty to ensure that Microcement Aesthetics Limited has kept adequate accounting records and to prepare

statutory accounts that give a true and fair view of assets, liabilities, financial position and profit of Microcement

Aesthetics Limited. You consider that Microcement Aesthetics Limited is exempt from the statutory audit requirement

for the year.

Jeremy F Kennerley

FCA (ICAEW)

Signed:

St James Bookkeeping Limited

Flat 6 Taddington House

Taddington Road

Eastbourne

East Sussex

BN22 7EB

Date:

14 November 2025

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For the year ended 31 October 2025

Microcement Aesthetics Limited

Income Statement

2024

2025

Notes

Turnover

337,469

313,561

(149,598)

Cost of sales

(111,442)

163,963

Gross profit

226,027

Distribution costs

4,050

(6,099)

Administrative expenses

(147,584)

(115,615)

82,493

42,249

Other operating income

990

Operating profit

83,483

42,249

Other interest receivable and similar income

295

384

Interest payable and similar charges

(2)

83,778

42,631

Profit before taxation

(12,915)

(9,441)

Taxation

70,863

Profit for the financial year

33,190

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Registered Number :

13699779

As at 31 October 2025

Microcement Aesthetics Limited

Statement of Financial Position

2024

2025

Notes

Fixed assets

Intangible assets

6,000

7,000

Property, plant and equipment

39,895

18,014

45,895

25,014

Current assets

Trade and other receivables

9,622

15,741

26,521

Cash and cash equivalents

46,167

61,908

36,143

Trade and other payables: amounts falling due within one

year

(14,372)

(49,280)

21,771

12,628

Net current assets

Total assets less current liabilities

58,523

46,785

Trade and other payables: amounts falling due after more

than one year

(8,896)

(2,224)

(242)

(139)

Provisions for liabilities

56,057

Net assets

37,750

Capital and reserves

Called up share capital

100

Retained earnings

55,957

37,650

56,057

37,750

Shareholders' funds

For the year ended 31 October 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 of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006

The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section

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 in accordance with the provisions applicable to companies subject to the small companies regime.

Mr Tom Mason

These financial statements were approved and authorised for issue by the Board on 02 December 2025 and were signed by:

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For the year ended 31 October 2025

Microcement Aesthetics Limited

Statement of Changes in Equity

Share Capital

Retained

earnings

Total

Balance at 01 November 2023

100

57,109

57,209

33,190

Profit/Loss for the period

Dividends

(52,649)

Balance at 31 October 2024 and 01 November 2024

37,750

37,650

100

70,863

Profit/Loss for the year

Dividends

(52,556)

Balance at 31 October 2025

100

55,957

56,057

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For the year ended 31 October 2025

Microcement Aesthetics Limited

Notes to the Financial Statements

Statutory Information

Microcement Aesthetics Limited is a private limited company, limited by shares, domiciled in England and Wales,

registration number 13699779.

Registered address:

30 Foxglove Close

Burgess Hill

West Sussex

RH15 8UY

The presentation currency is £ sterling.

The Goodwill shown represents a long term intangible fixed asset being amortised over a ten year period.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1A of Financial

Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the

Companies Act 2006. The financial statements have been prepared under the historical costs convention as

modified by the revaluation of certain assets.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of 10 years.

Property, plant and equipment

Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on 20% straight line basis.

2. Interest receivable and similar income

2024

2025

Bank interest receivable

295

384

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For the year ended 31 October 2025

Microcement Aesthetics Limited

Notes to the Financial Statements Continued

3. Intangible fixed assets

Goodwill

Cost or valuation

At 01 November 2024

10,000

At 31 October 2025

10,000

Amortisation

At 01 November 2024

3,000

1,000

Charge for year

At 31 October 2025

4,000

Net book value

At 31 October 2025

6,000

At 31 October 2024

7,000

4. Property, plant and equipment

Total

Motor

Vehicles

Plant and

Machinery

Cost or

valuation

At 01 November 2024

35,287

34,495

792

39,924

Additions

(15,000)

Disposals

(15,000)

At 31 October 2025

792

59,419

60,211

Provision for depreciation and impairment

At 01 November 2024

17,273

16,798

475

Charge for year

12,043

11,884

159

(9,000)

On disposal

At 31 October 2025

20,316

19,682

634

At 31 October 2025

Net book value

158

39,737

39,895

At 31 October 2024

317

17,697

18,014

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For the year ended 31 October 2025

Microcement Aesthetics Limited

Notes to the Financial Statements Continued

5. Trade and other receivables

2024

2025

Trade debtors

2,400

4,750

Prepayments and accrued income

3,455

Taxation and social security

422

Other debtors

9,464

4,872

9,622

15,741

The debtors above include the following amounts falling due after more than one year:

Other debtors

7,720

359

6. Trade and other payables: amounts falling due within one year

2024

2025

Trade creditors

(1)

Taxation and social security

12,915

14,173

Accruals and deferred income

5,346

200

Obligations under HP/Financial leases

29,388

Other creditors

1,632

49,280

14,372

7. Trade and other payables: amounts falling due after more than one year

2024

2025

Other creditors

2,224

8,896

8. Average number of persons employed

During the year the average number of employees was 3 (2024 : 2)

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