Company registration number 07678316 (England and Wales)
JOIE DE VIVRE AESTHETICS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
JOIE DE VIVRE AESTHETICS LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
JOIE DE VIVRE AESTHETICS LTD
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
124,796
144,365
Current assets
Debtors
4
41,597
48,512
Cash at bank and in hand
39,299
34,777
80,896
83,289
Creditors: amounts falling due within one year
5
(100,102)
(95,841)
Net current liabilities
(19,206)
(12,552)
Total assets less current liabilities
105,590
131,813
Creditors: amounts falling due after more than one year
6
(66,874)
(115,180)
Provisions for liabilities
(31,199)
(32,923)
Net assets/(liabilities)
7,517
(16,290)
Capital and reserves
Called up share capital
7
1
1
Profit and loss reserves
7,516
(16,291)
Total equity
7,517
(16,290)
JOIE DE VIVRE AESTHETICS LTD
BALANCE SHEET (CONTINUED)
AS AT
30 JUNE 2025
30 June 2025
- 2 -

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on
13 January 2026
13 January 2026
and are signed on its behalf by:
D Wade
Director
Company registration number 07678316 (England and Wales)
JOIE DE VIVRE AESTHETICS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 3 -
1
Accounting policies
Company information

Joie De Vivre Aesthetics Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 38 Glenfield Avenue, Northburn Vale, Cramlington, Northumberland, NE23 3SZ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable net of VAT for services provided in the normal course of business.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
15% reducing balance
Computer equipment
33% straight line
Motor vehicles
15% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks.

JOIE DE VIVRE AESTHETICS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 4 -
1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, are initially recognised at transaction price including transaction costs unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

JOIE DE VIVRE AESTHETICS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 5 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Total
4
4
3
Tangible fixed assets
Fixtures and fittings
Computer equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 July 2024
63,162
1,260
177,150
241,572
Additions
-
0
3,155
-
0
3,155
At 30 June 2025
63,162
4,415
177,150
244,727
Depreciation
At 1 July 2024
39,129
243
57,835
97,207
Depreciation charged in the year
3,604
1,222
17,898
22,724
At 30 June 2025
42,733
1,465
75,733
119,931
Carrying amount
At 30 June 2025
20,429
2,950
101,417
124,796
At 30 June 2024
24,033
1,017
119,315
144,365
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
-
0
4,450
Corporation tax recoverable
-
0
4,963
Amounts owed by group undertakings
36,116
34,649
Other debtors
2,892
1,037
Prepayments and accrued income
2,589
3,413
41,597
48,512
JOIE DE VIVRE AESTHETICS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 6 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
484
3,668
Corporation tax
20,589
-
0
Other taxation and social security
72,152
86,234
Other creditors
3,627
2,939
Accruals and deferred income
3,250
3,000
100,102
95,841
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Taxation and social security
66,874
115,180
7
Called up share capital
2025
2024
Ordinary share capital
£
£
Issued and fully paid
Ordinary shares of £1 each
1
1
8
Related party transactions

The following amounts were outstanding at the reporting end date:

2025
2024
Amounts due from related parties
£
£
Directors
2,892
1,037

There are no set terms as to repayment of this balance and no interest accruing thereon.

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