| |
|
£ |
2025
£ |
|
£ |
2024
£ |
| Fixed assets |
|
|
5,611 |
|
|
7,481 |
| Current assets |
|
27,452 |
|
|
32,034 |
|
| Creditors: amount falling due within one year |
|
(44,091) |
|
|
(42,261) |
|
|
Net current assets/(liabilities)
|
|
|
(16,639) |
|
|
(10,227) |
|
Total assets less current liabilities
|
|
|
(11,028) |
|
|
(2,746) |
| Creditors: amount falling due after more than one year |
|
|
(925) |
|
|
(2,478) |
|
Net assets/(liabilities)
|
|
|
(11,953) |
|
|
(5,224) |
| |
|
|
|
|
|
Capital and reserves
|
|
|
(11,953) |
|
|
(5,224) |
| |
Statutory Information
Derma Aesthetics Clinic Ltd is a private limited company, limited by shares, domiciled in England and Wales, registration number 08797919, registration address The Brentwood Hairdresser, 5 St. Thomas Road, Brentwood, CM14 4DB, England.
The presentation currency is £ sterling.
| 1. |
Accounting Policies
Basis of accounting
The financial statements are prepared under the historical cost convention and in accordance with the FRS 105 Financial Reporting Standard for Micro Entities (effective January 2016).
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:| Plant and Machinery | 25% Reducing Balance | | Office Equipment | 25% Reducing Balance |
Going Concern
The financial statements have been prepared on a going concern basis. The Company's ongoing activities are dependent upon the continued support of the director who has undertaken to provide such support for the foreseeable future.
If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that may arise and to reclassify fixed assets as current assets and long-term liabilities as current liabilities.
|
| 2. |
Tangible fixed assets
| Cost or Valuation |
|
Plant and Machinery |
|
Office Equipment |
|
Total |
| |
|
£ |
|
£ |
|
£ |
| At 01 January 2025 |
|
40,611 |
|
3,129 |
|
43,740 |
| At 31 December 2025 |
|
40,611 |
|
3,129 |
|
43,740 |
| Depreciation |
| At 01 January 2025 |
|
34,619 |
|
1,640 |
|
36,259 |
| Charge for year |
|
1,498 |
|
372 |
|
1,870 |
| At 31 December 2025 |
|
36,117 |
|
2,012 |
|
38,129 |
| Net book values |
| Closing balance as at 31 December 2025 |
|
4,494 |
|
1,117 |
|
5,611 |
| Opening balance as at 01 January 2025 |
|
5,992 |
|
1,489 |
|
7,481 |
|
| 3. |
Average number of employees
Average number of employees during the year was 1 (2024: 1).
|
Director's Responsibilities: - For the year ended 31 December 2025 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 of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The financial statements have been prepared in accordance with the micro-entity provisions.
Signed on behalf of the board of directors: --------------------------------------------- Noorjehan Jiwa-Maddison
Director | | |
Date approved: 26 August 2026
1
|