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Registration number: 15656765

Monroes Aesthetics & Wellness Clinic Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 April 2025

Monroes Aesthetics & Wellness Clinic Ltd

Contents

Statement of Financial Position | 1
Notes to the Unaudited Financial Statements | 2 to 5

Monroes Aesthetics & Wellness Clinic Ltd

Statement of Financial Position as at 30 April 2025

| Note | 2025 £
Fixed assets |  |
Intangible assets | 4 | 31,500
Tangible assets | 5 | 36,930
|  | 68,430
Current assets |  |
Stocks |  | 5,000
Debtors | 6 | 4,000
Cash at bank and in hand |  | 2,559
|  | 11,559
Creditors: Amounts falling due within one year | 7 | (83,970)
Net current liabilities |  | (72,411)
Net liabilities |  | (3,981)
Capital and reserves |  |
Called up share capital | 8 | 4
Retained earnings |  | (3,985)
Shareholders' deficit |  | (3,981)

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 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 director has not delivered to the registrar a copy of the Statement of Comprehensive Income.

Approved and authorised by the director on 13 April 2026

......................................... MRS Andrea Suzanne Hutchings Director

(Registration number: 15656765)

Monroes Aesthetics & Wellness Clinic Ltd

Notes to the Unaudited 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 and Wales.

The address of its registered office is:
93 Gordon Road
Blackwood
NP12 1DS

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 value added tax, returns, rebates and discounts.

Tangible assets

Tangible assets are stated in the statement of financial position 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 over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | Straight line 20%

Goodwill

Purchased goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Monroes Aesthetics & Wellness Clinic Ltd

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

Asset class | Amortisation method and rate
Goodwill | Straight line 10%

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.
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.

Defined contribution pension obligation

Contributions to defined contribution plans are recognised as employee benefit expense when they are due.

3 | Staff numbers

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

Monroes Aesthetics & Wellness Clinic Ltd

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

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
Additions acquired separately | 35,000 | 35,000
At 30 April 2025 | 35,000 | 35,000
Amortisation
Amortisation charge | 3,500 | 3,500
At 30 April 2025 | 3,500 | 3,500
Carrying amount
At 30 April 2025 | 31,500 | 31,500

5 | Tangible assets

| Plant and machinery £ | Total £
Cost or valuation
Additions | 46,162 | 46,162
At 30 April 2025 | 46,162 | 46,162
Depreciation
Charge for the year | 9,232 | 9,232
At 30 April 2025 | 9,232 | 9,232
Carrying amount
At 30 April 2025 | 36,930 | 36,930

6 | Debtors

Current | 2025 £
Prepayments | 4,000
| 4,000

7 | Creditors

Creditors: amounts falling due within one year

Monroes Aesthetics & Wellness Clinic Ltd

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

| Note | 2025 £
Due within one year |  |
Loans and borrowings |  | 78,988
Taxation and social security |  | 891
Accruals and deferred income |  | 1,200
Other creditors |  | 2,891
|  | 83,970

8 | Share capital

Allotted, called up and fully paid shares

| 2025
| No. | £
Ordinary of £1 each | 4 | 4