REGISTERED NUMBER: 09693601 (England and Wales)

Unaudited Financial Statements

for the Period 28 July 2024 to 26 July 2025

for

Eterno Plastic Surgery Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs R A Urso-Baiarda

F G Urso-Baiarda

SECRETARY:

REGISTERED OFFICE:

Grove House De Havilland Place

Waltham Road

White Waltham

Maidenhead

Berkshire

SL6 3TN

REGISTERED NUMBER:

09693601 (England and Wales)

ACCOUNTANTS:

Tim O'Brien CA

The Green

Datchet

Berkshire

SL3 9AS

FIXED ASSETS

Tangible assets

4

66,344

88,459

Investments

5

617,353

429,953

683,697

518,412

CURRENT ASSETS

Debtors

6

108,955

85,903

Cash at bank

22,824

7,996

131,779

93,899

CREDITORS

Amounts falling due within one year

7

155,847

131,198

NET CURRENT LIABILITIES

(24,068

)

(37,299

)

TOTAL ASSETS LESS CURRENT LIABILITIES

659,629

481,113

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

659,529

481,013

659,629

481,113

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 26 July 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 26 July 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 28 May 2026 and were signed on its behalf by:

F G Urso-Baiarda - Director

1.	STATUTORY INFORMATION

Eterno Plastic Surgery Limited 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.

Taxation

Taxation for the period 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 period 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.

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 period was 7 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 28 July 2024

and 26 July 2025

327,584

DEPRECIATION

At 28 July 2024

239,125

Charge for period

22,115

At 26 July 2025

261,240

NET BOOK VALUE

At 26 July 2025

66,344

At 27 July 2024

88,459

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 28 July 2024

429,953

Additions

187,400

At 26 July 2025

617,353

NET BOOK VALUE

At 26 July 2025

617,353

At 27 July 2024

429,953

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

26.7.25

27.7.24

£

£

Trade debtors

43,955

10,903

Other debtors

65,000

75,000

108,955

85,903

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

26.7.25

27.7.24

£

£

Bank loans and overdrafts

-

49,623

Taxation and social security

137,904

63,708

Other creditors

17,943

17,867

155,847

131,198