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Registration number: 11324492

Central London Aesthetics Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 April 2025

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Central London 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 Central London Aesthetics Limited for the year ended 30 April 2025 as set out on pages 2 to 6 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 Central London 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 Central London Aesthetics Limited and state those matters that we have agreed to state to the Board of Directors of Central London 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 Central London Aesthetics Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Central London 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 loss of Central London Aesthetics Limited. You consider that Central London 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 Central London 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.

......................................
Moore Thompson
Chartered Accountants
22 St George Street
Stamford
Lincs
PE9 2BU

25 February 2026

Central London Aesthetics Limited

(Registration number: 11324492)
Balance Sheet as at 30 April 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 1,240 | 1,654
Current assets |  |  |
Stocks | 6 | 10,000 | 2,000
Debtors | 7 | 58,030 | 15,320
Cash at bank and in hand |  | 3,103 | 39,204
|  | 71,133 | 56,524
Creditors: Amounts falling due within one year | 8 | (40,107) | (6,337)
Net current assets |  | 31,026 | 50,187
Total assets less current liabilities |  | 32,266 | 51,841
Provisions for liabilities |  | - | (314)
Net assets |  | 32,266 | 51,527
Capital and reserves |  |  |
Called up share capital | 9 | 500 | 500
Retained earnings |  | 31,766 | 51,027
Shareholders' funds |  | 32,266 | 51,527

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.

Directors' 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 directors acknowledge their 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 and 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board for issue on 20 February 2026 and signed on its behalf by:

.........................................

Dr A P S Takhar

Director

Central London 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:
21 Roman Drive
Stibbington
Peterborough
Cambs
PE8 6LL

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 smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

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.

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.

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.

Central London Aesthetics Limited

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

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
Plant and equipment | 25% reducing balance/3 years 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.

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.

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.

Central London Aesthetics Limited

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

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 directors) during the year, was 2 (2024 - 2).

4 | Loss/profit before tax

Arrived at after charging/(crediting)

| 2025 £ | 2024 £
Depreciation expense | 414 | 552

5 | Tangible assets

| Other tangible assets £ | Total £
Cost or valuation
At 1 May 2024 | 11,613 | 11,613
At 30 April 2025 | 11,613 | 11,613
Depreciation
At 1 May 2024 | 9,959 | 9,959
Charge for the year | 414 | 414
At 30 April 2025 | 10,373 | 10,373
Carrying amount
At 30 April 2025 | 1,240 | 1,240
At 30 April 2024 | 1,654 | 1,654

6 | Stocks

| 2025 £ | 2024 £
Other inventories | 10,000 | 2,000

Central London Aesthetics Limited

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

7 | Debtors

Current | 2025 £ | 2024 £
Other debtors | 58,030 | 15,320
| 58,030 | 15,320

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Amounts owed to related parties |  | 38,129 | 3,368
Taxation and social security |  | 1,038 | 1,038
Other creditors |  | 940 | 1,931
|  | 40,107 | 6,337

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 500 | 500 | 500 | 500