REGISTERED NUMBER: NI682774 (Northern Ireland)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

LEW Aesthetics Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTOR:

Lauren E Wylie

REGISTERED OFFICE:

43 Gorestown Road

Dungannon

BT71 7EU

REGISTERED NUMBER:

NI682774 (Northern Ireland)

ACCOUNTANTS:

Stevenson & Kyles

Chartered Accountants

25 Sandyford Place

Glasgow

G3 7NG

FIXED ASSETS

Tangible assets

4

78,249

82,806

CURRENT ASSETS

Stock

10,350

9,000

Cash at bank

47,413

48,630

57,763

57,630

CREDITORS

Amounts falling due within one year

5

18,161

59,942

NET CURRENT ASSETS/(LIABILITIES)

39,602

(2,312

)

TOTAL ASSETS LESS CURRENT LIABILITIES

117,851

80,494

PROVISIONS FOR LIABILITIES

6

5,516

4,594

NET ASSETS

112,335

75,900

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

112,235

75,800

SHAREHOLDERS' FUNDS

112,335

75,900

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 30 December 2025 and were signed by:

Lauren E Wylie - Director

1.	STATUTORY INFORMATION

LEW Aesthetics Ltd is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. 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.

Tangible fixed assets

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

Long leasehold

-

4% on cost

Fittings and equipment

-

15% on reducing balance

Stocks

Stock are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Basic financial instruments, including 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.

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.

Grant income

Where applicable, grants from the government are recognised at their fair value where there is a reasonable assurance that the grant will be received and that the company will comply with all attached conditions. Where the grant income relates to a particular expense item, the grant income is recognised in the profit and loss account over the same period as the expense it is intended to compensate.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fittings

Long

and

Computer

leasehold

equipment

equipment

Totals

£

£

£

£

COST

At 1 April 2024

61,072

24,557

-

85,629

Additions

-

-

2,017

2,017

At 31 March 2025

61,072

24,557

2,017

87,646

DEPRECIATION

At 1 April 2024

2,443

380

-

2,823

Charge for year

2,443

3,627

504

6,574

At 31 March 2025

4,886

4,007

504

9,397

NET BOOK VALUE

At 31 March 2025

56,186

20,550

1,513

78,249

At 31 March 2024

58,629

24,177

-

82,806

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

10,370

5,751

Other creditors

7,791

54,191

18,161

59,942

6.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

5,516

4,594

Deferred

tax

£

Balance at 1 April 2024

4,594

Provided during year

922

Balance at 31 March 2025

5,516

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

50

A shares

£1

50

50

50

B shares

£1

50

50

100

100

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Lauren E Wylie.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of LEW Aesthetics Ltd for the year ended 31 March 2025 which comprise the Statement of Income and Retained Earnings, 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 ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the director of LEW Aesthetics Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of LEW Aesthetics Ltd and state those matters that we have agreed to state to the director of LEW Aesthetics Ltd in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that LEW Aesthetics 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 profit of LEW Aesthetics Ltd. You consider that LEW Aesthetics Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of LEW Aesthetics 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 financial statements.

Stevenson & Kyles

Chartered Accountants

25 Sandyford Place

Glasgow

G3 7NG

30 December 2025