Caseware UK (AP4) 2024.0.164 2024.0.164 2025-08-31 2025-08-31 2026-05-21 No description of principal activity The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-09-01 false 1 false 1 true false SC605573 2024-09-01 2025-08-31 SC605573 2023-09-01 2024-08-31 SC605573 2025-08-31 SC605573 2024-08-31 SC605573 c:Director1 2024-09-01 2025-08-31 SC605573 c:RegisteredOffice 2024-09-01 2025-08-31 SC605573 d:CurrentFinancialInstruments 2025-08-31 SC605573 d:CurrentFinancialInstruments 2024-08-31 SC605573 d:CurrentFinancialInstruments d:WithinOneYear 2025-08-31 SC605573 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 SC605573 d:ShareCapital 2025-08-31 SC605573 d:ShareCapital 2024-08-31 SC605573 d:RetainedEarningsAccumulatedLosses 2025-08-31 SC605573 d:RetainedEarningsAccumulatedLosses 2024-08-31 SC605573 c:OrdinaryShareClass1 2024-09-01 2025-08-31 SC605573 c:OrdinaryShareClass1 2025-08-31 SC605573 c:OrdinaryShareClass1 2024-08-31 SC605573 c:FRS102 2024-09-01 2025-08-31 SC605573 c:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 SC605573 c:FullAccounts 2024-09-01 2025-08-31 SC605573 c:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 SC605573 e:PoundSterling 2024-09-01 2025-08-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: SC605573 BEAUTY SECRETS AESTHETICS LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
BEAUTY SECRETS AESTHETICS LIMITED COMPANY INFORMATION
Director | Miss T O'Brien
Registered number | SC605573
Registered office | 11 East Norton Place
| Edinburgh
| EH7 5DR
Accountants | EQ Accountants Limited
| Chartered Accountants
| Pentland House
| Saltire Centre
| Glenrothes
| Fife
| KY6 2AH
BEAUTY SECRETS AESTHETICS LIMITED REGISTERED NUMBER: SC605573 STATEMENT OF FINANCIAL POSITION AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
|  | £ |  | £
Current assets |  |  |  |  |
Stocks |  | 1,000 |  | 750 |
Debtors: amounts falling due within one year | 4 | - |  | 177 |
Cash at bank and in hand |  | - |  | 3 |
|  | 1,000 |  | 930 |
Creditors: amounts falling due within one year | 5 | (23,359) |  | (18,411) |
Net current liabilities |  |  | (22,359) |  | (17,481)
Total assets less current liabilities |  |  | (22,359) |  | (17,481)
Net liabilities |  |  | (22,359) |  | (17,481)
Capital and reserves |  |  |  |  |
Called up share capital | 6 |  | 100 |  | 100
Profit and loss account |  |  | (22,459) |  | (17,581)
|  |  | (22,359) |  | (17,481)
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BEAUTY SECRETS AESTHETICS LIMITED REGISTERED NUMBER: SC605573 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 AUGUST 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 May 2026.
Miss T O'Brien
Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
BEAUTY SECRETS AESTHETICS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
Beauty Secrets Aesthetics Limited is a private company, limited by shares, incorporated in Scotland with registration number SC605573. The registered office is 11 East Norton Place, Edinburgh, EH7 5DR. The Company's functional and presentational currency is GBP. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on a going concern basis, notwithstanding the company has net liabilities as at 31 August 2025 of £22,359. The director believes the company has sufficient working capital for it to continue trading for at least 12 months from the date the financial statements are approved.
| 2.3 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset. Page 3
BEAUTY SECRETS AESTHETICS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.5 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
| 2.6 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
3. | Employees
The average monthly number of employees, including directors, during the year was 1 (2023 -1).
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | - | 177
|  | - | 177
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | 5 | -
| Other creditors | 20,326 | 16,911
| Accruals and deferred income | 3,028 | 1,500
|  | 23,359 | 18,411
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BEAUTY SECRETS AESTHETICS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
6. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
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