REGISTERED NUMBER: 07392284 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

Harpenden Aesthetics Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms J Richardson

J Joyner

REGISTERED OFFICE:

The Coach House

Pipers Lane

Harpenden

Hertfordshire

AL5 1AJ

REGISTERED NUMBER:

07392284 (England and Wales)

ACCOUNTANTS:

Alexander Associates

24A Aldermans Hill

Palmers Green

London

N13 4PN

FIXED ASSETS

Tangible assets

4

675,890

838,450

CURRENT ASSETS

Stocks

34,886

46,855

Debtors

5

152,215

169,887

Cash at bank

188,007

94,700

375,108

311,442

CREDITORS

Amounts falling due within one year

6

280,687

252,640

NET CURRENT ASSETS

94,421

58,802

TOTAL ASSETS LESS CURRENT LIABILITIES

770,311

897,252

PROVISIONS FOR LIABILITIES

7

138,796

177,024

NET ASSETS

631,515

720,228

CAPITAL AND RESERVES

Called up share capital

101

101

Retained earnings

631,414

720,127

631,515

720,228

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 April 2026 and were signed on its behalf by:

Ms J Richardson - Director

1.	STATUTORY INFORMATION

Harpenden Aesthetics Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

20% on cost

Plant and machinery

-

15% on cost

Fixtures and fittings

-

15% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 September 2024

136,132

1,365,323

131,335

Additions

11,000

47,681

-

At 31 August 2025

147,132

1,413,004

131,335

DEPRECIATION

At 1 September 2024

41,516

746,245

55,579

Charge for year

24,997

167,466

16,568

At 31 August 2025

66,513

913,711

72,147

NET BOOK VALUE

At 31 August 2025

80,619

499,293

59,188

At 31 August 2024

94,616

619,078

75,756

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 September 2024

72,288

41,499

1,746,577

Additions

5,833

-

64,514

At 31 August 2025

78,121

41,499

1,811,091

DEPRECIATION

At 1 September 2024

29,343

35,444

908,127

Charge for year

15,138

2,905

227,074

At 31 August 2025

44,481

38,349

1,135,201

NET BOOK VALUE

At 31 August 2025

33,640

3,150

675,890

At 31 August 2024

42,945

6,055

838,450

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Amounts owed by associates

147,194

165,001

Other debtors

5,021

4,886

152,215

169,887

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Hire purchase contracts

38,367

22,284

Trade creditors

56,937

112,066

Taxation and social security

167,996

103,483

Other creditors

17,387

14,807

280,687

252,640

7.	PROVISIONS FOR LIABILITIES

31.8.25

31.8.24

£

£

Deferred tax

138,796

177,024

Deferred

tax

£

Balance at 1 September 2024

177,024

Provided during year

(38,228

)

Balance at 31 August 2025

138,796