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Company Registration No. 15106481 (England and Wales)
Hk Skin Aesthetic Clinic Ltd Unaudited accounts for the year ended 31 August 2025
Hk Skin Aesthetic Clinic Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Hk Skin Aesthetic Clinic Ltd Company Information for the year ended 31 August 2025
Director
Hung Chan Tsz Hau
Company Number
15106481 (England and Wales)
Registered Office
M2 32howcroft Crescent London N3 1PB England
Accountants
Anthony Daniel Associates Ltd 10 Julian Place London E14 3AT
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Hk Skin Aesthetic Clinic Ltd Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Called up share capital not paid
100,000
100,000
Fixed assets
Tangible assets
4
6,470
7,578
Current assets
Debtors
5
9,000
-
Cash at bank and in hand
154
2,607
9,154
2,607
Creditors: amounts falling due within one year
6
(12,891)
(5,197)
Net current liabilities
(3,737)
(2,590)
Net assets
102,733
104,988
Capital and reserves
Called up share capital
100,000
100,000
Profit and loss account
2,733
4,988
Shareholders' funds
102,733
104,988
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 members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 1 July 2026 and were signed on its behalf by
Hung Chan Tsz Hau Director Company Registration No. 15106481
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Hk Skin Aesthetic Clinic Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Hk Skin Aesthetic Clinic Ltd is a private company, limited by shares, registered in England and Wales, registration number 15106481. The registered office is M2 32howcroft Crescent, London, N3 1PB, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% on cost
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Hk Skin Aesthetic Clinic Ltd Notes to the Accounts for the year ended 31 August 2025
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 September 2024
9,472
Additions
923
At 31 August 2025
10,395
Depreciation
At 1 September 2024
1,894
Charge for the year
2,031
At 31 August 2025
3,925
Net book value
At 31 August 2025
6,470
At 31 August 2024
7,578
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Other debtors
9,000
-
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
414
483
Other creditors
10,000
1,655
Loans from directors
833
2,245
Accruals
1,644
814
12,891
5,197
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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