REGISTERED NUMBER: 10408120 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Brooks Aesthetics Clinic Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs M J Lee

REGISTERED OFFICE:

3 Heol y Pentre

Pentrych

Cardiff

South Glamorgan

CF15 9QD

REGISTERED NUMBER:

10408120 (England and Wales)

ACCOUNTANTS:

C Hergest Ltd

AAT Licensed Accountant

28 High Street

Aberdare

RCT

CF44 7AA

FIXED ASSETS

Tangible assets

4

249

563

CURRENT ASSETS

Stocks

5

3,200

7,500

Debtors

6

2,669

4,320

Cash at bank and in hand

1,887

5,377

7,756

17,197

CREDITORS

Amounts falling due within one year

7

109,897

101,784

NET CURRENT LIABILITIES

(102,141

)

(84,587

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(101,892

)

(84,024

)

CREDITORS

Amounts falling due after more than one year

8

-

1,705

NET LIABILITIES

(101,892

)

(85,729

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(101,992

)

(85,829

)

SHAREHOLDERS' FUNDS

(101,892

)

(85,729

)

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

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

The director acknowledges her 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 director and authorised for issue on 4 May 2026 and were signed by:

Mrs M J Lee - Director

1.	STATUTORY INFORMATION

Brooks Aesthetics Clinic 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.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 November 2024

and 31 October 2025

24,467

8,276

490

33,233

DEPRECIATION

At 1 November 2024

24,467

7,713

490

32,670

Charge for year

-

314

-

314

At 31 October 2025

24,467

8,027

490

32,984

NET BOOK VALUE

At 31 October 2025

-

249

-

249

At 31 October 2024

-

563

-

563

5.

STOCKS

31.10.25

31.10.24

£

£

Stocks

3,200

7,500

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

VAT

-

251

Prepayments

2,669

4,069

2,669

4,320

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

1,800

2,495

Trade creditors

522

2,016

Directors' current accounts

106,217

91,413

Accrued expenses

1,358

5,860

109,897

101,784

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans - 2-5 years

-

1,705