Company registration number 07815171 (England and Wales)
ADVANCED AESTHETICS TECHNOLOGY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
ADVANCED AESTHETICS TECHNOLOGY LIMITED
COMPANY INFORMATION
Directors
Dr B Farjo
Dr N Farjo
Company number
07815171
Registered office
70 Quay Street
Manchester
M3 3EJ
Accountants
M J Goldman (Chartered Accountants)
Hollinwood Business Centre
Albert Street
Oldham
Lancashire
OL8 3QL
ADVANCED AESTHETICS TECHNOLOGY LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
ADVANCED AESTHETICS TECHNOLOGY LIMITED
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
140,626
190,006
Current assets
Debtors
5
60,630
67,987
Cash at bank and in hand
1,369
3,212
61,999
71,199
Creditors: amounts falling due within one year
6
(2,252,666)
(2,369,473)
Net current liabilities
(2,190,667)
(2,298,274)
Net liabilities
(2,050,041)
(2,108,268)
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
(2,050,141)
(2,108,368)
Total equity
(2,050,041)
(2,108,268)

For the financial year ended 31 August 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 19 April 2026 and are signed on its behalf by:
Dr B Farjo
Director
Company registration number 07815171 (England and Wales)
ADVANCED AESTHETICS TECHNOLOGY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -
1
Accounting policies
Company information

Advanced Aesthetics Technology Limited is a private company limited by shares incorporated in England and Wales. The registered office is 70 Quay Street, Manchester, M3 3EJ.

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

Despite the fact that the company’s liabilities exceed assets as at the 31 August 20 2 5, the directors are of the opinion that sufficient funding is available to the company and/or will be made available to the company to enable it to meet its own liabilities as and when they fall due. In particular, any debt owed to related parties will not need to be repaid in the immediate future. The directors are therefore satisfied that the going concern assumption remains appropriate.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rental income from operating leases is recognised on a straight line basis over the terms of the lease.

ADVANCED AESTHETICS TECHNOLOGY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 3 -
1.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation 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:

Development costs
10 years
1.5
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:

Land and buildings Leasehold
Straight Line over 15 years
Plant and equipment
25% Reducing Balance
Fixtures, fittings & equipment
25% 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.

1.6
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, which include debtors and cash, together with basic financial liabilities, including creditors, are initially recognised at transaction costs and not amortised as they are receivable or payable within one year.

1.7
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

ADVANCED AESTHETICS TECHNOLOGY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 4 -
2
Employees

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

2025
2024
Number
Number
Total
2
2
3
Intangible fixed assets
Other
£
Cost
At 1 September 2024 and 31 August 2025
18,917
Amortisation and impairment
At 1 September 2024 and 31 August 2025
18,917
Carrying amount
At 31 August 2025
-
0
At 31 August 2024
-
0
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 September 2024 and 31 August 2025
620,578
684,653
1,305,231
Depreciation and impairment
At 1 September 2024
462,603
652,622
1,115,225
Depreciation charged in the year
41,372
8,008
49,380
At 31 August 2025
503,975
660,630
1,164,605
Carrying amount
At 31 August 2025
116,603
24,023
140,626
At 31 August 2024
157,975
32,031
190,006
ADVANCED AESTHETICS TECHNOLOGY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 5 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
60
1,900
Other debtors
60,570
66,087
60,630
67,987
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
504
7,359
Other creditors
2,252,162
2,362,114
2,252,666
2,369,473
7
Called up share capital
2025
2024
£
£
Ordinary share capital
Issued and fully paid
100 Ordinary shares of £1 each
100
100
8
Operating lease commitments

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
218,167
290,667
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