REGISTERED NUMBER: 07301601 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

Expert Aesthetics Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

674,209

683,912

Investments

5

204,504

193,095

878,713

877,007

CURRENT ASSETS

Stocks

18,203

28,988

Debtors

6

128,660

85,479

Cash at bank and in hand

1,851,400

1,963,734

1,998,263

2,078,201

CREDITORS

Amounts falling due within one year

7

173,907

354,202

NET CURRENT ASSETS

1,824,356

1,723,999

TOTAL ASSETS LESS CURRENT LIABILITIES

2,703,069

2,601,006

PROVISIONS FOR LIABILITIES

8

7,259

9,712

NET ASSETS

2,695,810

2,591,294

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

2,695,710

2,591,194

SHAREHOLDERS' FUNDS

2,695,810

2,591,294

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 May 2026 and were signed on its behalf by:

J Chantrey - Director

1.	STATUTORY INFORMATION

Expert Aesthetics Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

07301601

Registered office:

Spring Court

Spring Road

Hale

Cheshire

WA14 2UQ

The presentation currency of the financial statements is the Pound Sterling (£).

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

Income is recognised at the completion of the consultancy.

Tangible fixed assets

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

Freehold property

-

1% on cost

Machinery and equipment

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment (London)

-

Fully depreciated

Office & computer equipment

-

33% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Other investments

Other investments are measured at fair value, with changes in fair value recognised through the profit and loss account.

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 Profit and loss account, 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Machinery

Fixtures

Freehold

and

and

property

equipment

fittings

£

£

£

COST

At 1 August 2024

721,457

33,020

39,260

Additions

-

613

495

At 31 July 2025

721,457

33,633

39,755

DEPRECIATION

At 1 August 2024

57,660

27,320

28,767

Charge for year

7,215

909

1,611

At 31 July 2025

64,875

28,229

30,378

NET BOOK VALUE

At 31 July 2025

656,582

5,404

9,377

At 31 July 2024

663,797

5,700

10,493

Computer

Office &

equipment

computer

(London)

equipment

Totals

£

£

£

COST

At 1 August 2024

1,455

22,930

818,122

Additions

-

245

1,353

At 31 July 2025

1,455

23,175

819,475

DEPRECIATION

At 1 August 2024

1,455

19,008

134,210

Charge for year

-

1,321

11,056

At 31 July 2025

1,455

20,329

145,266

NET BOOK VALUE

At 31 July 2025

-

2,846

674,209

At 31 July 2024

-

3,922

683,912

5.	FIXED ASSET INVESTMENTS

2025

2024

£

£

Shares in group undertakings

101

101

Other investments not loans

204,403

192,994

204,504

193,095

Additional information is as follows:

Shares in

group

undertakings

£

COST

At 1 August 2024

and 31 July 2025

101

NET BOOK VALUE

At 31 July 2025

101

At 31 July 2024

101

Investments (neither listed nor unlisted) were as follows:

2025

2024

£

£

Investment bond

192,994

174,259

Revaluation

11,409

18,735

204,403

192,994

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Expert Aesthetics Alderley Edge Limited

Registered office: Spring Court, Spring Road, Hale, Cheshire, WA14 2UQ

Nature of business: Aesthetic Treatments

%

Class of shares:

holding

Ordinary

100.00

Expert Skin Limited

Registered office: Spring Court, Spring Road, Hale, Cheshire, WA14 2UQ

Nature of business: Medical Aesthetic Procedures

%

Class of shares:

holding

Ordinary

100.00

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

113,613

62,003

Amounts owed by associates

4,560

3,857

Other debtors

10,487

19,619

128,660

85,479

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

12,591

36,424

Taxation and social security

58,673

60,101

Other creditors

102,643

257,677

173,907

354,202

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

7,259

9,712

Deferred

tax

£

Balance at 1 August 2024

9,712

Accelerated capital allowances

(2,453

)

Balance at 31 July 2025

7,259

9.	RELATED PARTY DISCLOSURES

Included in debtors at the year end is an amount of £22,658 (2024 : £22) due from Expert Aesthetics Alderley Edge Ltd and an amount of £90,955 (2024: £61,981) due from Expert Skin Limited. Both are wholly owned subsidiaries of the company.

Included in debtors at the year end is an amount of £4,560 (2024 : £3,857) due from JCX Development & Design Limited, of whom, J Chantrey is a 100% shareholder.

10.	ULTIMATE CONTROLLING PARTY

Throughout the year, the company was controlled by Mrs J Chantrey, a director, by virtue of her 75% holding of the issued ordinary share capital.