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Company Registration No. 13329073 (England and Wales)
M & M Aesthetics Ltd Unaudited accounts for the year ended 30 April 2026
M & M Aesthetics Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
M & M Aesthetics Ltd Company Information for the year ended 30 April 2026
Director
Melanie Woolfenden
Company Number
13329073 (England and Wales)
Registered Office
40 Silvo Road Costessey Norwich Norfolk NR8 5EL United Kingdom
Accountants
JHW Azoth Ltd 13 The Close Norwich Norfolk NR1 4DS
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M & M Aesthetics Ltd Statement of financial position as at 30 April 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
11,484
80
Current assets
Inventories
2,000
2,000
Cash at bank and in hand
44,072
14,956
46,072
16,956
Creditors: amounts falling due within one year
5
(32,000)
(16,811)
Net current assets
14,072
145
Total assets less current liabilities
25,556
225
Provisions for liabilities
Deferred tax
(2,871)
(16)
Net assets
22,685
209
Capital and reserves
Called up share capital
100
100
Profit and loss account
22,585
109
Shareholders' funds
22,685
209
For the year ending 30 April 2026 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 his 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 20 August 2026 and were signed on its behalf by
Melanie Woolfenden Director Company Registration No. 13329073
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M & M Aesthetics Ltd Notes to the Accounts for the year ended 30 April 2026
1
Statutory information
M & M Aesthetics Ltd is a private company, limited by shares, registered in England and Wales, registration number 13329073. The registered office is 40 Silvo Road, Costessey, Norwich, Norfolk, NR8 5EL, United Kingdom.
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.
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% Reducing Balance
Fixtures & fittings
20% Reducing Balance
Computer equipment
25% SL
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
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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M & M Aesthetics Ltd Notes to the Accounts for the year ended 30 April 2026
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 May 2025
-
-
320
320
Additions
9,231
3,704
-
12,935
At 30 April 2026
9,231
3,704
320
13,255
Depreciation
At 1 May 2025
-
-
240
240
Charge for the year
1,007
444
80
1,531
At 30 April 2026
1,007
444
320
1,771
Net book value
At 30 April 2026
8,224
3,260
-
11,484
At 30 April 2025
-
-
80
80
5
Creditors: amounts falling due within one year
2026
2025
£
£
VAT
8,948
5,049
Trade creditors
399
-
Taxes and social security
3,090
(277)
Other creditors
1,050
-
Loans from directors
18,513
11,439
Accruals
-
600
32,000
16,811
6
Average number of employees
During the year the average number of employees was 2 (2025: 2).
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