CC Aesthetics Mcr Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12847587

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		5,000		6,000
Tangible Assets	5		-		717

			5,000		6,717
CURRENT ASSETS
Stocks		2,500		2,500
Debtors	6	9,157		1,085
Cash at bank and in hand		986		748

		12,643		4,333
Creditors: Amounts Falling Due Within One Year	7	(17,191 )		(10,098 )

NET CURRENT ASSETS (LIABILITIES)			(4,548 )		(5,765 )

TOTAL ASSETS LESS CURRENT LIABILITIES			452		952

NET ASSETS			452		952

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			451		951

SHAREHOLDERS' FUNDS			452		952

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CC Aesthetics Mcr Ltd

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Miss C Clifton

Director

27 April 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

CC Aesthetics Mcr Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12847587 . The registered office and principal place of business is 120-122 Stockport Road, Marple, Stockport, SK6 6AH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

2.2. Turnover

Turnover is measured at the fair value of the consideration receivable, net of value added tax, discounts and refunds.

Turnover represents income from the provision of beauty and aesthetics treatments and, where applicable, the sale of related products. Turnover from treatments is recognised when the service is performed. Turnover from product sales is recognised when the goods are supplied to the customer.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

25% - Straight line

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.

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

2.5. Stocks and Work in Progress

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax is recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current tax is recognised in other comprehensive income or directly in equity respectively.

2.7. Trade and other debtors

Trade and other debtors are initially recognised at fair value and therefore stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except for where the effect of discounting would be considered immaterial, in which case they are stated at cost less impairment losses for bad and doubtful debts.

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CC Aesthetics Mcr Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.8. Trade and other creditors

Trade and other creditors are initially recognised at fair value and therefore stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.

2.9. Cash and cash equivalents

Cash and cash equivalents comprise of cash at bank and in hand.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 September 2024	10,000

As at 31 August 2025	10,000

Amortisation
As at 1 September 2024	4,000
Provided during the period	1,000

As at 31 August 2025	5,000

Net Book Value
As at 31 August 2025	5,000

As at 1 September 2024	6,000

5. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 September 2024	11,160

As at 31 August 2025	11,160

Depreciation
As at 1 September 2024	10,443
Provided during the period	717

As at 31 August 2025	11,160

Net Book Value
As at 31 August 2025	-

As at 1 September 2024	717

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	9,157	1,085

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CC Aesthetics Mcr Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Taxation and social security	17,191	10,098

8. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
1 Ordinary Shares of £ 1.00 each	1	1

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 September 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 August 2025
	£	£	£	£	£
Miss Charlotte Clifton	78	42,620	35,826	-	6,872

The above loan is unsecured and repayable on demand. The company charged interest on account of 2.25% - 3.75%.

10. Related Party Transactions

Included in other debtors, is an amount due from a company under common control totalling £2,285 (2024: £1,007). This amount is interest free and repayable on demand.

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