Company Registration No. 09360747 (England and Wales)
KAST AESTHETICS LIMITED
Unaudited accounts
for the year ended 31 December 2024
KAST AESTHETICS LIMITED
Unaudited accounts
Contents
KAST AESTHETICS LIMITED
Company Information
for the year ended 31 December 2024
Company Number
09360747 (England and Wales)
Registered Office
FLOOR 1 BRADWALL ROAD
SANDBACH
CW11 1GB
ENGLAND
Accountants
SAS Accounting for Aesthetics Limited
F14 - The Aesthetics Accountant
RaisE Business Centre
Tom Pudding Way
goole
North Yorkshire
DN14 6BS
KAST AESTHETICS LIMITED
Statement of financial position
as at 31 December 2024
Tangible assets
174,335
116,920
Cash at bank and in hand
3,140
840
Creditors: amounts falling due within one year
(156,275)
(64,355)
Net current assets/(liabilities)
51,186
(43,138)
Total assets less current liabilities
225,521
73,782
Creditors: amounts falling due after more than one year
(188,454)
(57,933)
Called up share capital
1
1
Profit and loss account
37,066
15,848
Shareholders' funds
37,067
15,849
For the year ending 31 December 2024 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 29 December 2025 and were signed on its behalf by
A E Bird
Director
Company Registration No. 09360747
KAST AESTHETICS LIMITED
Notes to the Accounts
for the year ended 31 December 2024
KAST AESTHETICS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09360747. The registered office is FLOOR 1 BRADWALL ROAD, SANDBACH, CW11 1GB, ENGLAND.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Plant & machinery
25% Straight Line
Fixtures & fittings
25% Straight Line
Computer equipment
25% Straight Line
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
KAST AESTHETICS LIMITED
Notes to the Accounts
for the year ended 31 December 2024
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 January 2024
97,793
57,623
5,900
161,316
Additions
1,096
2,401
97,823
101,320
At 31 December 2024
98,889
60,024
103,723
262,636
At 1 January 2024
29,067
10,584
4,745
44,396
Charge for the year
24,700
14,766
4,439
43,905
At 31 December 2024
53,767
25,350
9,184
88,301
At 31 December 2024
45,122
34,674
94,539
174,335
At 31 December 2023
68,726
47,039
1,155
116,920
Amounts falling due within one year
Accrued income and prepayments
53,644
-
Other debtors
17,877
17,877
Amounts falling due after more than one year
Accrued income and prepayments
41,627
-
6
Creditors: amounts falling due within one year
2024
2023
Bank loans and overdrafts
18,363
12,219
Obligations under finance leases and hire purchase contracts
44,455
8,550
Taxes and social security
(339)
7,836
Other creditors
(8,168)
1,320
Loans from directors
19,990
-
KAST AESTHETICS LIMITED
Notes to the Accounts
for the year ended 31 December 2024
7
Creditors: amounts falling due after more than one year
2024
2023
Obligations under finance leases and hire purchase contracts
133,365
31,085
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
9
Transactions with related parties
At the year end, the company owed the director £19,990.46. The balance was unsecured, interest free, and repayable on demand.
At the year end, the company also owed £2,256 to a company controlled by the director. This balance was unsecured, interest free, and repayable on demand.
10
Average number of employees
During the year the average number of employees was 8 (2023: 8).