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REGISTERED NUMBER: SC759945 (Scotland)

Aesthetic Attraction Ltd

Financial Statements For The Year Ended 28 February 2026

Aesthetic Attraction Ltd (Registered number: SC759945)

Contents of the Financial Statements

For The Year Ended 28 February 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Accountants' Report | 7 |

Aesthetic Attraction Ltd

Company Information

For The Year Ended 28 February 2026

| DIRECTORS: | Mrs K Wills

| Miss K Morrison

| Mrs D Morrison

| REGISTERED OFFICE: | 25a High Street

| Elgin

| Moray

| IV30 1EE

| REGISTERED NUMBER: | SC759945 (Scotland)

| ACCOUNTANTS: | The Long Partnership

| Park House Centre

| South Street

| Elgin

| IV30 1JB

Aesthetic Attraction Ltd (Registered number: SC759945)

Balance Sheet

28 February 2026

| 28.2.26 | 28.2.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 510 |  | - |  |

CURRENT ASSETS

Stocks | 2,869 |  | 2,932 |  |

Debtors | 5 | 3,929 |  | 2,450 |  |

Cash at bank | 782 |  | 664 |  |

7,580 |  | 6,046 |  |

CREDITORS

Amounts falling due within one year | 6 | 16,027 |  | 14,808 |  |

NET CURRENT LIABILITIES | (8,447 | ) | (8,762 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (7,937 | ) | (8,762 | ) |

CAPITAL AND RESERVES

Called up share capital | 7 | 3 |  | 3 |  |

Retained earnings | 8 | (7,940 | ) | (8,765 | ) |

SHAREHOLDERS' FUNDS | (7,937 | ) | (8,762 | ) |

Aesthetic Attraction Ltd (Registered number: SC759945)

Balance Sheet - continued

28 February 2026

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 May 2026 and were signed on its behalf by:

Mrs D Morrison - Director

Aesthetic Attraction Ltd (Registered number: SC759945)

Notes to the Financial Statements

For The Year Ended 28 February 2026

1. | STATUTORY INFORMATION

| Aesthetic Attraction Ltd is a private company, limited by shares , registered in Scotland. 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.

| The accounts are prepared on a going concern basis which is dependent on the director's ongoing support.

| 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.

| 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 Income Statement, 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

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2025 - 1 ) .

Aesthetic Attraction Ltd (Registered number: SC759945)

Notes to the Financial Statements - continued

For The Year Ended 28 February 2026

4. | TANGIBLE FIXED ASSETS

| Equipment

£ |

| COST

| Additions | 560 |  |

| At 28 February 2026 | 560 |  |

| DEPRECIATION

| Charge for year | 50 |  |

| At 28 February 2026 | 50 |  |

| NET BOOK VALUE

| At 28 February 2026 | 510 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 28.2.26 |  | 28.2.25

£ | £ |

| Other debtors | 3,929 |  | 2,450 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 28.2.26 |  | 28.2.25

£ | £ |

| Taxation and social security | 3,145 |  | - |  |

| Other creditors | 12,882 |  | 14,808 |  |

16,027 |  | 14,808 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 28.2.26 |  | 28.2.25

| value: | £ | £ |

| 3 | Ordinary | £1 | 3 |  | 3 |  |

8. | RESERVES

| Retained

| earnings

£ |

| At 1 March 2025 | (8,765 | ) |

| Profit for the year | 825 |  |

| At 28 February 2026 | (7,940 | ) |

Aesthetic Attraction Ltd (Registered number: SC759945)

Notes to the Financial Statements - continued

For The Year Ended 28 February 2026

9. | RELATED PARTY DISCLOSURES

| Mrs K Wills

| is a director in the company

| Included in other creditors is an interest free directors loan.There are no repayment terms.

| 28.2.26 |  | 28.2.25

£ | £ |

| Amount due to related party at the balance sheet date | 6,858 |  | 7,840 |  |

| Mrs D Morrison

| is a director in the company

| Included in other creditors is an interest free directors loan. There are no repayment terms.

| 28.2.26 |  | 28.2.25

£ | £ |

| Amount due to related party at the balance sheet date | 4,239 |  | 5,862 |  |

| Miss K Morrison

| is a director of the company.

| Included in other debtors is an interest free directors loan. There are no repayment terms.The loan will be repaid within 9 months of the year end.

| 28.2.26 |  | 28.2.25

£ | £ |

| Amount due from related party at the balance sheet date | 3,179 |  | - |  |

10. | ULTIMATE CONTROLLING PARTY

| The company is under the control of K Wills, K Morrison and D Morrison.

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Aesthetic Attraction Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Aesthetic Attraction Ltd for the year ended 28 February 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Aesthetic Attraction Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Aesthetic Attraction Ltd and state those matters that we have agreed to state to the Board of Directors of Aesthetic Attraction Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Aesthetic Attraction Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Aesthetic Attraction Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Aesthetic Attraction Ltd. You consider that Aesthetic Attraction Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Aesthetic Attraction Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

The Long Partnership

Park House Centre

South Street

Elgin

IV30 1JB

1 May 2026