Flawless Aesthetics By Sonia Branco Ltd

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Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the director on the preparation of the unaudited statutory accounts of Flawless Aesthetics By Sonia Branco Ltd for the year ended 31 January 2025

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Flawless Aesthetics By Sonia Branco Ltd which comprise the Profit and Loss Account, the 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 of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made to the director of Flawless Aesthetics By Sonia Branco Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Flawless Aesthetics By Sonia Branco Ltd and state those matters that we have agreed to state to the director of Flawless Aesthetics By Sonia Branco Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Flawless Aesthetics By Sonia Branco Ltd and its director as a body for our work or for this report.

It is your duty to ensure that Flawless Aesthetics By Sonia Branco Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Flawless Aesthetics By Sonia Branco Ltd . You consider that Flawless Aesthetics By Sonia Branco 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 accounts of Flawless Aesthetics By Sonia Branco 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 financial statements.

Stephen Farra Associates Ltd

30/07/2026

Stephen Farra Associates Ltd

ACCA

98 Hornchurch Road

Hornchurch

Essex

RM11 1JS

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Flawless Aesthetics By Sonia Branco Ltd

Balance Sheet

As At 31 January 2025

Balance Sheet

Registered number: 09973672

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		38,917		47,996

			38,917		47,996
CURRENT ASSETS
Stocks	5	15,000		8,500
Debtors	6	83		8,483
Cash at bank and in hand		4		1

		15,087		16,984
Creditors: Amounts Falling Due Within One Year	7	(171,924 )		(184,017 )

NET CURRENT ASSETS (LIABILITIES)			(156,837 )		(167,033 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(117,920 )		(119,037 )

Creditors: Amounts Falling Due After More Than One Year	8		(32,250 )		(34,000 )

NET LIABILITIES			(150,170 )		(153,037 )

CAPITAL AND RESERVES
Called up share capital	10		1		1
Profit and Loss Account			(150,171 )		(153,038 )

SHAREHOLDERS' FUNDS			(150,170)		(153,037)

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Flawless Aesthetics By Sonia Branco Ltd

Balance Sheet (continued)

As At 31 January 2025

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

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Ms S M Branco

Director

30/07/2026

The notes on pages 4 to 6 form part of these financial statements.

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Flawless Aesthetics By Sonia Branco Ltd

Notes to the Financial Statements

For The Year Ended 31 January 2025

Notes to the Financial Statements

1. General Information

Flawless Aesthetics By Sonia Branco Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09973672 . The registered office is 99 Blundell Road, Edgware, Middlsex, HA8 0JE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have agreed to support the company during the period of insolvency.

2.3. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	20% reducing balance
Plant & Machinery	20% reducing balance
Fixtures & Fittings	20% reducing balance
Computer Equipment	20% reducing balance

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

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Flawless Aesthetics By Sonia Branco Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 February 2024	43,403	69,877	1,573	114,853
Additions	-	650	-	650

As at 31 January 2025	43,403	70,527	1,573	115,503

Depreciation
As at 1 February 2024	19,059	46,935	863	66,857
Provided during the period	4,869	4,718	142	9,729

As at 31 January 2025	23,928	51,653	1,005	76,586

Net Book Value
As at 31 January 2025	19,475	18,874	568	38,917

As at 1 February 2024	24,344	22,942	710	47,996

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows: 11,841 (2023 11,478)

5. Stocks

	2025	2024
	£	£
Stock	15,000	8,500

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	83	8,483

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	4,570	4,570
Bank loans and overdrafts	10	203
Other creditors	165,242	178,316
Taxation and social security	2,102	928

	171,924	184,017

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Flawless Aesthetics By Sonia Branco Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2025

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	4,750	6,500
Other creditors	27,500	27,500

	32,250	34,000

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Later than one year and not later than five years	4,750	6,500

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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