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Company registration number: SC847216
KD Facial Aesthetics Ltd
Unaudited filleted financial statements
31 May 2026
KD Facial Aesthetics Ltd
Contents
Directors and other information
Accountants report
Statement of financial position and notes to the financial statements
KD Facial Aesthetics Ltd
Directors and other information
Directors Kirsten McIntyre
Dayna Morrison
Company number SC847216
Registered office 175 High Street
Linlithgow
EH49 7EN
Accountants Barrie Scott & Co.
16-18 Weir Street
Falkirk
FK1 1RA
KD Facial Aesthetics Ltd
Report to the board of directors on the preparation of the
unaudited statutory financial statements of KD Facial Aesthetics Ltd
Period ended 31 May 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of KD Facial Aesthetics Ltd for the period ended 31 May 2026 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts-revised-june-2020.
This report is made solely to the board of directors of KD Facial Aesthetics Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of KD Facial Aesthetics Ltd and state those matters that we have agreed to state to the board of directors of KD Facial Aesthetics Ltd as a body, in this report in accordance with the requirements of ICAS as detailed at https://www.icas.com/regulation-technical-resources/ documents/framework-for-the-preparation-of-accounts-revised-june-2020. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than KD Facial Aesthetics Ltd and its board of directors as a body for our work or for this report.
It is your duty to ensure that KD Facial Aesthetics Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of KD Facial Aesthetics Ltd. You consider that KD Facial Aesthetics Ltd is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the financial statements of KD Facial Aesthetics 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 statutory financial statements.
Barrie Scott & Co.
Accountants & Tax Advisers
16-18 Weir Street
Falkirk
FK1 1RA
31 August 2026
KD Facial Aesthetics Ltd
Statement of financial position
31 May 2026
31/05/26
£ £
Fixed assets 16,811
_______
Current assets 4,389
Prepayments and accrued income 4,739
_______
9,128
Creditors: amounts falling due within one year ( 40,166)
_______
Net current liabilities ( 31,038)
_______
Total assets less current liabilities ( 14,227)
Accruals and deferred income ( 1,000)
_______
Net liabilities ( 15,227)
_______
Capital and reserves ( 15,227)
_______
Notes to the financial statements
KD Facial Aesthetics Ltd
Period ended 31 May 2026
1. Employee numbers
The average number of persons employed by the company during the period amounted to 2
2. Going concern
These accounts are prepared on a Going Concern basis, the validity of which is based on the contiinued support of the directors.
For the period ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsiblities:
- The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the board of directors and authorised for issue on 28 August 2026 , and are signed on behalf of the board by:
Dayna Morrison
Director
Company registration number: SC847216
The company is a private company limited by shares, registered in Scotland.