Registration number: 10451638

Prime Aesthetics Clinic Ltd

Statement of Financial Position as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	15,825	20,311
Current assets
Stocks	5	45,995	35,164
Debtors	6	1,403	14,996
Cash at bank and in hand		9,941	52
		57,339	50,212
Creditors: Amounts falling due within one year	7	(30,163)	(43,967)
Net current assets		27,176	6,245
Total assets less current liabilities		43,001	26,556
Creditors: Amounts falling due after more than one year	7	(175,704)	(182,349)
Net liabilities		(132,703)	(155,793)
Capital and reserves
Called up share capital		1	1
Retained earnings		(132,704)	(155,794)
Shareholders' deficit		(132,703)	(155,793)

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The directors of Prime Aesthetics Clinic Ltd have elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

Prime Aesthetics Clinic Ltd

Statement of Financial Position as at 31 March 2026

Approved and authorised by the Board on 19 August 2026 and signed on its behalf by:
 

.........................................

Mr T Salahi

Director

.........................................

Mrs F Salahi

Director

Company registration number: 10451638

Prime Aesthetics Clinic Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Brebners
1 Suffolk Way
Sevenoaks
Kent
TN13 1YL

The principal activity of the company is that of the provision of beauty treatments.

2	Accounting policies

Statement of compliance

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' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented.

Going concern

The company made a profit for the year ended 31 March 2026 and had net liabilities at that date amounting to £132,703. The company had net current assets of £27,176 at 31 March 2026 and the directors are hopeful to continue the profitability in the forthcoming year. The directors will continue to support the working capital requirements of the business for the foreseeable future and are confident that the company will continue to be able to meet its obligations.

Having made enquiries the directors have reasonable expectation that the company has adequate resources to remain in operational existence for the foreseeable future. Accordingly, the directors continue to prepare the financial statements on the going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the and provision of beauty treatments in the ordinary course of the company’s activities. Turnover is shown net of value added tax rebates and discounts.

The company recognises revenue at the point that the beauty treatments are provided.

Prime Aesthetics Clinic Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture and fixtures	20% straight line
Medical equipment	20% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Prime Aesthetics Clinic Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company during the year was 4 (2025 - 6).

4	Tangible assets

	Furniture and fixtures £	Medical equipment £	Total £
Cost or valuation
At 1 April 2025	52,545	22,029	74,574
Additions	102	4,470	4,572
At 31 March 2026	52,647	26,499	79,146
Depreciation
At 1 April 2025	41,247	13,016	54,263
Charge for the year	6,179	2,879	9,058
At 31 March 2026	47,426	15,895	63,321
Carrying amount
At 31 March 2026	5,221	10,604	15,825
At 31 March 2025	11,298	9,013	20,311

5

Stocks

	2026 £	2025 £
Stock	45,995	35,164

Prime Aesthetics Clinic Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

6

Debtors

	2026 £	2025 £
Trade debtors	1,403	2,900
Other debtors	-	12,096
	1,403	14,996

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Loans and borrowings	8	17,397	27,932
Taxation and social security		2,796	6,358
Other creditors		9,970	9,677
		30,163	43,967

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Loans and borrowings	8	175,704	182,349