A J AESTHETICS LTD - Filleted accounts

Registered number

09590384

A J AESTHETICS LTD

Filleted Accounts

31 May 2025

A J AESTHETICS LTD
Registered number:		09590384
Balance Sheet
as at 31 May 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		116,678			140,013
Tangible assets	4		406,314			424,283
			522,992			564,296

Current assets
Debtors	5	4,933			4,931
Cash at bank and in hand		(17,559)			(15,067)
		(12,626)			(10,136)

Creditors: amounts falling due within one year	6	(195,731)			(174,415)

Net current liabilities			(208,357)			(184,551)

Total assets less current liabilities			314,635			379,745

Creditors: amounts falling due after more than one year	7		(227,582)			(294,698)

Provisions for liabilities			(45,327)			(49,820)


Net assets			41,726			35,226

Capital and reserves
Called up share capital			10			10
Profit and loss account			41,716			35,216

Shareholders' funds			41,726			35,226

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




A Jutla
Director
Approved by the board on 12 January 2026

A J AESTHETICS LTD
Notes to the Accounts
for the year ended 31 May 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings			Not provided

	Plant and machinery			10% Reducing balance basis
	Fixtures, fittings, tools and equipment			10% Reducing balance basis
	Motor Vehicles			10% Reducing balance basis
	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					10		11


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 June 2024							350,030
	At 31 May 2025							350,030

	Amortisation
	At 1 June 2024							210,017
	Provided during the year							23,335
	At 31 May 2025							233,352

	Net book value
	At 31 May 2025							116,678
	At 31 May 2024							140,013

	Goodwill is being written off in equal annual instalments over its estimated economic life of 15 years.


4	Tangible fixed assets
		Land and buildings		Motor Vehicles		Equipment,fixtures & fittings		Total
£			£		£		£
	Cost
	At 1 June 2024	225,000		77,603		237,553		540,156
	Additions	-		-		2,177		2,177
	At 31 May 2025	225,000		77,603		239,730		542,333

	Depreciation
	At 1 June 2024	-		21,030		94,843		115,873
	Charge for the year	-		5,657		14,489		20,146
	At 31 May 2025	-		26,687		109,332		136,019

	Net book value
	At 31 May 2025	225,000		50,916		130,398		406,314
	At 31 May 2024	225,000		56,573		142,710		424,283


5	Debtors					2025		2024
£							£

	Trade debtors					4,933		4,931


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					38,319		48,875
	Obligations under finance lease and hire purchase contracts					21,823		22,100
	Trade creditors					7,377		6,909
	Corporation tax					101,380		79,796
	Other creditors					26,832		16,735
						195,731		174,415


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					186,240		230,063
	Obligations under finance lease and hire purchase contracts					41,342		64,635
						227,582		294,698


8	Loans					2025		2024
£							£
	Creditors include:
	Instalments falling due for payment after more than five years					99,745		148,620


	Secured bank loans					186,240		230,063

	Loans advanced from Lloyds Bank PLC totalling £186,240 at 31st May 2025 (£230,063 at 31st May 2024) are secured via charges over all assets of the Company.


9	Other information

	A J AESTHETICS LTD is a private company limited by shares and incorporated in England. Its registered office is:
	1 Adelaide Square
	Bedford
	United Kingdom
	MK40 2RN