KENSINGTON MEDISPA LTD


Director	BASUDEV, Natasha


Registered Address	132 Bath Road
	Hounslow
	TW3 3ET


Registered Number	12137804 (England and Wales)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		44,818		57,602
			44,818		57,602
Current assets
Stocks	4	4,000		4,000
Debtors	5	47,219		50,041
Cash at bank and on hand		13,212		51,196
		64,431		105,237
Creditors amounts falling due within one year	6	(101,030)		(137,738)
Net current assets (liabilities)			(36,599)		(32,501)
Total assets less current liabilities			8,219		25,101
Creditors amounts falling due after one year	7		(29,160)		(59,715)
Provisions for liabilities	9		(11,205)		(14,400)
Net assets			(32,146)		(49,014)
Capital and reserves
Called up share capital			10		10
Profit and loss account			(32,156)		(49,024)
Shareholders' funds			(32,146)		(49,014)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 27 May 2026, and are signed on its behalf by:

BASUDEV, Natasha
Director
Registered Company No. 12137804

KENSINGTON MEDISPA LTD

Notes to the Financial Statements
for the year ended 31 August 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25
	Fixtures and fittings	25
	Vehicles	25
	Office Equipment	25

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 September 24	70,574	72,613	10,473	4,070	157,730
Additions	99	-	1,662	-	1,761
At 31 August 25	70,673	72,613	12,135	4,070	159,491
Depreciation and impairment
At 01 September 24	46,508	43,990	7,102	2,528	100,128
Charge for year	6,023	7,156	981	385	14,545
At 31 August 25	52,531	51,146	8,083	2,913	114,673
Net book value
At 31 August 25	18,142	21,467	4,052	1,157	44,818
At 31 August 24	24,066	28,623	3,371	1,542	57,602

4.	Stocks

	2025	2024
	£	£
Finished goods	4,000	4,000
Total	4,000	4,000

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	91	1,820
Other debtors	46,231	45,231
Prepayments and accrued income	897	2,990
Total	47,219	50,041


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	396	4,975
Bank borrowings and overdrafts	6,730	6,730
Taxation and social security	3,527	7,842
Finance lease and HP contracts	23,654	4,181
Other creditors	66,523	108,534
Accrued liabilities and deferred income	200	5,476
Total	101,030	137,738


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	29,160	36,060
Other creditors	-	23,655
Total	29,160	59,715

8.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	23,654		27,835

9.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	11,205	14,400
Total	11,205	14,400

10.	Guarantees provided on behalf of directors
	The credit balance of £15,302 (2024: £16,469) relates to director.