Company registration number 10423950 (England and Wales)
THE AESTHETICS AND HEALTH COMPANY LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 OCTOBER 2025
31 October 2025
PAGES FOR FILING WITH REGISTRAR
THE AESTHETICS AND HEALTH COMPANY LTD
CONTENTS
- 1 -
Page
Company Information
1
Statement of financial position
2
Notes to the financial statements
3 - 5
THE AESTHETICS AND HEALTH COMPANY LTD
STATEMENT OF FINANCIAL POSITION
As At 31 October 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
10,449
8,172
Current assets
Stocks
100
100
Debtors
4
72,748
69,729
Cash at bank and in hand
23,761
5,820
96,609
75,649
Creditors: amounts falling due within one year
5
(70,344)
(57,036)
Net current assets
26,265
18,613
Total assets less current liabilities
36,714
26,785
Creditors: amounts falling due after more than one year
6
-
0
(3,400)
Provisions for liabilities
(2,612)
(2,043)
Net assets
34,102
21,342
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
34,100
21,340
Total equity
34,102
21,342

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 28 July 2026
Mr M R Heyes
Director
Company registration number 10423950 (England and Wales)
THE AESTHETICS AND HEALTH COMPANY LTD
NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 October 2025
- 3 -
1
Accounting policies
Company information

The Aesthetics and Health Company Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Stanley House, 28 Stanley Street, Ormskirk, Lancashire, England, L39 2DH.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates,

value added tax and other sales taxes.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
20% on reducing balance
Computers
33% on straight line
Motor vehicles
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

1.5
Financial instruments

The following assets and liabilities are classified as financial instruments; trade debtors, Directors' loan

accounts, trade creditors and accruals.

Financial instruments that are payable or receivable within one year, typically trade debtors, Directors' loan

accounts, trade creditors and accruals and are measured initially and subsequently at the undiscounted amount

of the cash or other consideration that is expected to be paid or received.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

THE AESTHETICS AND HEALTH COMPANY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 31 October 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Leases
As lessee

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

lease.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Plant and equipment
Computers
Motor vehicles
Total
£
£
£
£
Cost
At 1 November 2024
11,562
1,093
7,852
20,507
Additions
4,360
-
0
-
0
4,360
At 31 October 2025
15,922
1,093
7,852
24,867
Depreciation and impairment
At 1 November 2024
5,253
1,093
5,989
12,335
Depreciation charged in the year
1,617
-
0
466
2,083
At 31 October 2025
6,870
1,093
6,455
14,418
Carrying amount
At 31 October 2025
9,052
-
0
1,397
10,449
At 31 October 2024
6,309
-
0
1,863
8,172
THE AESTHETICS AND HEALTH COMPANY LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
For The Year Ended 31 October 2025
- 5 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Corporation tax recoverable
-
0
331
Other debtors
72,748
69,398
72,748
69,729
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
3,400
3,400
Corporation tax
2,594
-
0
Other creditors
64,350
53,636
70,344
57,036
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
3,400
2025-10-31 2024-11-01 false false false 28 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr M R Heyes 2026-07-28 10423950 2024-11-01 2025-10-31 10423950 2025-10-31 10423950 2024-10-31 10423950 core:PlantMachinery 2025-10-31 10423950 core:ComputerEquipment 2025-10-31 10423950 core:MotorVehicles 2025-10-31 10423950 core:PlantMachinery 2024-10-31 10423950 core:ComputerEquipment 2024-10-31 10423950 core:MotorVehicles 2024-10-31 10423950 core:CurrentFinancialInstruments core:WithinOneYear 2025-10-31 10423950 core:CurrentFinancialInstruments core:WithinOneYear 2024-10-31 10423950 core:WithinOneYear 2025-10-31 10423950 core:WithinOneYear 2024-10-31 10423950 core:AfterOneYear 2025-10-31 10423950 core:AfterOneYear 2024-10-31 10423950 core:CurrentFinancialInstruments 2025-10-31 10423950 core:CurrentFinancialInstruments 2024-10-31 10423950 core:ShareCapital 2025-10-31 10423950 core:ShareCapital 2024-10-31 10423950 core:RetainedEarningsAccumulatedLosses 2025-10-31 10423950 core:RetainedEarningsAccumulatedLosses 2024-10-31 10423950 bus:Director1 2024-11-01 2025-10-31 10423950 core:PlantMachinery 2024-11-01 2025-10-31 10423950 core:ComputerEquipment 2024-11-01 2025-10-31 10423950 core:MotorVehicles 2024-11-01 2025-10-31 10423950 2023-11-01 2024-10-31 10423950 core:PlantMachinery 2024-10-31 10423950 core:ComputerEquipment 2024-10-31 10423950 core:MotorVehicles 2024-10-31 10423950 2024-10-31 10423950 core:Non-currentFinancialInstruments 2025-10-31 10423950 core:Non-currentFinancialInstruments 2024-10-31 10423950 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 10423950 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 10423950 bus:FRS102 2024-11-01 2025-10-31 10423950 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 10423950 bus:FullAccounts 2024-11-01 2025-10-31 xbrli:pure xbrli:shares iso4217:GBP