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Registered number: 10802882
Kosmetiko Aesthetic Clinic Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 June 2025
Partner Accountancy Limited
Kosmetiko Aesthetic Clinic Limited
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1
Notes to the Abridged Financial Statements | 2—3

Page 1
Kosmetiko Aesthetic Clinic Limited
Abridged Balance Sheet
As At 30 June 2025
Abridged Balance Sheet
Registered number: 10802882

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 13,649 |  | 17,638
|  |  | 13,649 |  | 17,638
Creditors: Amounts Falling Due Within One Year |  | (18,450 ) |  | (23,431 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (18,450 ) |  | (23,431 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (4,801 ) |  | (5,793 )
Creditors: Amounts Falling Due After More Than One Year |  |  | (1,815 ) |  | (5,925 )
NET LIABILITIES |  |  | (6,616 ) |  | (11,718 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Profit and Loss Account |  |  | (6,716 ) |  | (11,818 )
SHAREHOLDERS' FUNDS |  |  | (6,616) |  | (11,718)

For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 June 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mrs Kimberley Teale Director
19 February 2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Kosmetiko Aesthetic Clinic Limited
Notes to the Abridged Financial Statements
For The Year Ended 30 June 2025
Notes to the Abridged Financial Statements
1. General Information
Kosmetiko Aesthetic Clinic Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10802882 . The registered office is 145 North Road, Kirkburton, Huddersfield, HD8 0RR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The accounts have been prepared on a going concern basis, despite the fact that gross liabilities of the company exceed its assets at the balance sheet date. In arriving at this conclusion the company is reliant upon the continued support of the company's bankers and directors.
While the company remains subject to the same economic uncertainties confronting all businesses, the directors continually take steps to identify, manage and mitigate business risk. The results for the current financial year are showing substantial improvement and as such the basis of preparation is considered to be satisfactory.
2.3. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% Reducing Balance
Fixtures & Fittings | 15% Reducing Balance

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
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Page 3
Kosmetiko Aesthetic Clinic Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 June 2025
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 July 2024 | 50,133
As at 30 June 2025 | 50,133
Depreciation
As at 1 July 2024 | 32,495
Provided during the period | 3,989
As at 30 June 2025 | 36,484
Net Book Value
As at 30 June 2025 | 13,649
As at 1 July 2024 | 17,638

5. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 5,358 |  | 5,358
Later than one year and not later than five years | 1,815 |  | 5,925
| 7,173 |  | 11,283
| 7,173 |  | 11,283

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

7. Related Party Transactions
Kosmetiko Training Academy Limited
During the year amounts totalling £2,756 (2024: -£8,131) was paid to Kosmetiko Training Academy Limited. At the year end a total in the sum of £9,852 (2024: £12,608) was due to Kosmetiko Training Academy Limited.
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