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Registration number: 07782889

Dawn Attewell Aesthetics Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 April 2025

Dawn Attewell Aesthetics Limited

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3 to 4
Notes to the Financial Statements | 5 to 10

Dawn Attewell Aesthetics Limited

Company Information

Director | Miss D Attewell

Registered office | Ground Floor, Seneca House Links Point, Amy Johnson Way Blackpool Lancashire FY4 2FF

Accountants | Crossley & Davis Chartered Accountants Ground Floor, Seneca House Links Point, Amy Johnson Way Blackpool Lancashire FY4 2FF

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Dawn Attewell Aesthetics Limited
for the Year Ended 30 April 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Dawn Attewell Aesthetics Limited for the year ended 30 April 2025 as set out on pages 3 to 10 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
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Dawn Attewell Aesthetics Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Dawn Attewell Aesthetics Limited and state those matters that we have agreed to state to the Board of Directors of Dawn Attewell Aesthetics Limited, 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 Dawn Attewell Aesthetics Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Dawn Attewell Aesthetics Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Dawn Attewell Aesthetics Limited. You consider that Dawn Attewell Aesthetics Limited 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 accounts of Dawn Attewell Aesthetics Limited. 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 accounts.

......................................
Crossley & Davis Chartered Accountants
Ground Floor, Seneca House
Links Point, Amy Johnson Way
Blackpool
Lancashire
FY4 2FF

14 January 2026

Dawn Attewell Aesthetics Limited

(Registration number: 07782889)
Balance Sheet as at 30 April 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 255,475 | 264,605
Current assets |  |  |
Stocks | 6 | 3,500 | 3,500
Debtors | 7 | 190,456 | 196,271
Cash at bank and in hand |  | 23,297 | 21,429
|  | 217,253 | 221,200
Creditors: Amounts falling due within one year | 8 | (177,064) | (160,105)
Net current assets |  | 40,189 | 61,095
Total assets less current liabilities |  | 295,664 | 325,700
Creditors: Amounts falling due after more than one year | 8 | (223,659) | (201,041)
Provisions for liabilities |  | (8,752) | (9,753)
Net assets |  | 63,253 | 114,906
Capital and reserves |  |  |
Called up share capital | 9 | 1 | 1
Retained earnings |  | 63,252 | 114,905
Shareholders' funds |  | 63,253 | 114,906

For the financial year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Dawn Attewell Aesthetics Limited

(Registration number: 07782889)
Balance Sheet as at 30 April 2025

Approved and authorised by the director on 14 January 2026

......................................... Miss D Attewell Director

Dawn Attewell Aesthetics Limited

Notes to the Financial Statements for the Year Ended 30 April 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Ground Floor, Seneca House
Links Point, Amy Johnson Way
Blackpool
Lancashire
FY4 2FF
England

These financial statements were authorised for issue by the director on 14 January 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Dawn Attewell Aesthetics Limited

Notes to the Financial Statements for the Year Ended 30 April 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Equipment | 20% reducing balance
Property | 2% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Dawn Attewell Aesthetics Limited

Notes to the Financial Statements for the Year Ended 30 April 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 4 (2024 - 4).

Dawn Attewell Aesthetics Limited

Notes to the Financial Statements for the Year Ended 30 April 2025

4 | Profit before tax

Arrived at after charging/(crediting)

| 2025 £ | 2024 £
Depreciation expense | 13,026 | 14,879

5 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Other property, plant and equipment £ | Total £
Cost or valuation
At 1 May 2024 | 256,327 | 30,225 | 151,974 | 438,526
Additions | - | 2,000 | 1,896 | 3,896
At 30 April 2025 | 256,327 | 32,225 | 153,870 | 442,422
Depreciation
At 1 May 2024 | 30,732 | 23,324 | 119,865 | 173,921
Charge for the year | 5,126 | 1,447 | 6,453 | 13,026
At 30 April 2025 | 35,858 | 24,771 | 126,318 | 186,947
Carrying amount
At 30 April 2025 | 220,469 | 7,454 | 27,552 | 255,475
At 30 April 2024 | 225,595 | 6,901 | 32,109 | 264,605

6 | Stocks

| 2025 £ | 2024 £
Raw materials and consumables | 3,500 | 3,500

7 | Debtors

Current | 2025 £ | 2024 £
Prepayments | 3,737 | 3,397
Other debtors | 186,719 | 192,874
| 190,456 | 196,271

Dawn Attewell Aesthetics Limited

Notes to the Financial Statements for the Year Ended 30 April 2025

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 10 | 73,460 | 36,607
Trade creditors |  | 35,318 | 41,753
Taxation and social security |  | 26,100 | 66,907
Accruals and deferred income |  | 3,200 | 2,600
Other creditors |  | 38,986 | 12,238
|  | 177,064 | 160,105

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 10 | 223,659 | 201,041

9 | Share capital

Allotted, called up and not fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 1 | 1 | 1 | 1

Dawn Attewell Aesthetics Limited

Notes to the Financial Statements for the Year Ended 30 April 2025

10 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 223,659 | 201,041

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 73,460 | 36,607

11 | Related party transactions

The company is under the control of Miss D Attewell throughout the current and previous year. Miss D Attewell is the managing director and majority shareholder.
Miss D Attewell is also a director of Therapy House Limited. At 30th April 2025 the company was owed £186,718 (2024 : £192,875) by Therapy House Limited.

Director's remuneration

The director's remuneration for the year was as follows:

| 2025 £ | 2024 £
Remuneration | 50,256 | 48,710
Contributions paid to money purchase schemes | 13,321 | 13,248
| 63,577 | 61,958