Registration number: 16613107

Jessica Aesthetics Limited

trading as Dermathetics&Co

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 7

Jessica Aesthetics Limited

trading as Dermathetics&Co

Company Information

Director

Miss Jessica Duckworth

Registered office

4 Crowtrees Grove Roughlee Nelson Lancashire BB9 6NE

Jessica Aesthetics Limited

trading as Dermathetics&Co

(Registration number: 16613107)
Balance Sheet as at 31 July 2026

	Note	2026 £
Fixed assets
Tangible assets	4	2,008
Current assets
Debtors	5	389
Cash at bank and in hand		18,267
		18,656
Creditors: Amounts falling due within one year	6	(12,325)
Net current assets		6,331
Total assets less current liabilities		8,339
Provisions for liabilities		(381)
Net assets		7,958
Capital and reserves
Called up share capital		100
Retained earnings		7,858
Shareholders' funds		7,958

For the financial period ending 31 July 2026 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 accounts for the period in question in accordance with section 476; and
•	The director acknowledges her 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Jessica Aesthetics Limited

trading as Dermathetics&Co

(Registration number: 16613107)
Balance Sheet as at 31 July 2026

Approved and authorised by the director on 6 September 2026
 

......................................... Miss Jessica Duckworth Director

Jessica Aesthetics Limited

trading as Dermathetics&Co

Notes to the Unaudited Financial Statements for the Period from 29 July 2025 to 31 July 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:
4 Crowtrees Grove
Roughlee
Nelson
Lancashire
BB9 6NE
England

These financial statements were authorised for issue by the director on 6 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

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, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Jessica Aesthetics Limited

trading as Dermathetics&Co

Notes to the Unaudited Financial Statements for the Period from 29 July 2025 to 31 July 2026

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet 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
Plant & Machinery	20% Straight line
Office equipment	Straight line over 3 years

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.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Jessica Aesthetics Limited

trading as Dermathetics&Co

Notes to the Unaudited Financial Statements for the Period from 29 July 2025 to 31 July 2026

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1.

Jessica Aesthetics Limited

trading as Dermathetics&Co

Notes to the Unaudited Financial Statements for the Period from 29 July 2025 to 31 July 2026

4	Tangible assets

	Plant and machinery £	Office equipment £	Total £
Cost or valuation
Additions	1,115	1,200	2,315
At 31 July 2026	1,115	1,200	2,315
Depreciation
Charge for the period	74	233	307
At 31 July 2026	74	233	307
Carrying amount
At 31 July 2026	1,041	967	2,008

5

Debtors

	2026 £
Other debtors	389
	389

6

Creditors

Creditors: amounts falling due within one year

	2026 £
Due within one year
Trade creditors	69
Other creditors	12,256
	12,325