COMPANY REGISTRATION NUMBER:
12994048
|
Aesthetic Associates Limited |
|
|
Filleted Unaudited Financial Statements |
|
|
Aesthetic Associates Limited |
|
Year ended 30 November 2025
|
Statement of financial position |
1 |
|
|
|
Notes to the financial statements |
2 |
|
|
|
Aesthetic Associates Limited |
|
|
Statement of Financial Position |
|
30 November 2025
Current assets
|
Debtors |
5 |
– |
2,076 |
|
Cash at bank and in hand |
24,554 |
22,097 |
|
-------- |
-------- |
|
24,554 |
24,173 |
|
|
|
|
|
Creditors: amounts falling due within one year |
6 |
36 |
30,000 |
|
-------- |
-------- |
|
Net current assets/(liabilities) |
24,518 |
(
5,827) |
|
-------- |
------- |
|
Total assets less current liabilities |
24,518 |
(
5,827) |
|
-------- |
------- |
|
|
|
|
Capital and reserves
|
Called up share capital |
1 |
1 |
|
Profit and loss account |
24,517 |
(
5,828) |
|
-------- |
------- |
|
Shareholders funds/(deficit) |
24,518 |
(
5,827) |
|
-------- |
------- |
|
|
|
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
-
The 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 her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements
.
These financial statements were approved by the
board of directors
and authorised for issue on
3 August 2026
, and are signed on behalf of the board by:
Company registration number:
12994048
|
Aesthetic Associates Limited |
|
|
Notes to the Financial Statements |
|
Year ended 30 November 2025
1.
General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 43 Cherrywood Rise, Ashford, TN25 4QA, England.
2.
Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
These accounts have been prepared on a going concern basis. The directors are satisfied that the company will continue to meet its current obligations for at least the next 12 months.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax. For the rendering of services, revenue is recognised when the services are transferred. When the outcome of a transaction can be estimated reliably, revenue is recognised based on the stage of completion of the transaction at the end of the reporting period. If the outcome of the transaction involving the rendering of services cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered
Income tax
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.
4.
Employee numbers
The average number of persons employed by the company during the year amounted to
1
(2024:
1
).
5.
Debtors
|
2025 |
2024 |
|
£ |
£ |
|
Other debtors |
– |
2,076 |
|
---- |
------- |
|
|
|
6.
Creditors:
amounts falling due within one year
|
2025 |
2024 |
|
£ |
£ |
|
Other creditors |
36 |
30,000 |
|
---- |
-------- |
|
|
|
7.
Director's advances, credits and guarantees
At the balance sheet date the company owed the director £36 (2024: the director owed the company £2,076). During the year advances of £nil were made to the director and repayments of £2,112 made by the director. No interest was charged on the loan.
8.
Related party transactions
At the year end the company owed £nil (2024: £30,000) to a company associated by common control.