REGISTERED NUMBER: 14647500 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

STIRLING AESTHETICS AND LASER LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Miss J J Stirling

A M Wenyon

REGISTERED OFFICE:

61 Station Road

Sudbury

Suffolk

CO10 2SP

REGISTERED NUMBER:

14647500 (England and Wales)

ACCOUNTANTS:

Seago and Stopps

Chartered Certified Accountants

61 Station Road

Sudbury

Suffolk

CO10 2SP

FIXED ASSETS

660

Intangible assets

4

660

90,287

Tangible assets

5

86,469

90,947

87,129

CURRENT ASSETS

3,000

Stocks

5,000

1,433

Debtors

6

3,492

4,562

Cash at bank and in hand

15,206

8,995

23,698

CREDITORS

78,428

Amounts falling due within one year

7

113,505

(69,433

)

NET CURRENT LIABILITIES

(89,807

)

21,514

TOTAL ASSETS LESS CURRENT LIABILITIES

(2,678

)

CREDITORS

34,223

Amounts falling due after more than one year

8

-

(12,709

)

NET LIABILITIES

(2,678

)

CAPITAL AND RESERVES

1

Called up share capital

1

(12,710

)

Retained earnings

(2,679

)

(12,709

)

(2,678

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 September 2026 and were signed on its behalf by:

Miss J J Stirling - Director

1.	STATUTORY INFORMATION

Stirling Aesthetics and Laser Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents the value of sales made during the year and the movement between opening and closing trade debtor balances.

Intangible assets

The intangible assets relate to a personalised number plate which is not being amortised.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - at varying rates

Fixtures and fittings - 25% on reducing balance

Computer equipment - 25% on reducing balance

Motor vehicle - 25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments

The company enters into basic financial instrument transactions, as appropriate and as when required, that result in the recognition of financial assets and liabilities within the financial statements such as trade and other accounts receivable and payable, bank loans and hire purchase and lease contracts.

Going concern

The accounts have been prepared on the going concern basis, the validity of which is dependant upon the continued support of the directors. The directors have confirmed their support for a period of at least twelve months from the date of signing the financial statements. The going concern basis is therefore considered appropriate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2025

and 31 March 2026

660

NET BOOK VALUE

At 31 March 2026

660

At 31 March 2025

660

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

Totals

machinery

fittings

vehicles

equipment

£

£

£

£

£

COST

At 1 April 2025

105,884

100,758

969

3,000

1,157

Additions

8,888

8,888

-

-

-

At 31 March 2026

114,772

109,646

969

3,000

1,157

DEPRECIATION

At 1 April 2025

15,597

13,945

364

750

538

Charge for year

12,706

11,836

152

563

155

At 31 March 2026

28,303

25,781

516

1,313

693

NET BOOK VALUE

At 31 March 2026

86,469

83,865

453

1,687

464

At 31 March 2025

90,287

86,813

605

2,250

619

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

2,627

558

Other debtors

865

875

3,492

1,433

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

34,223

23,322

Trade creditors

4,968

-

Taxation and social security

6,686

-

Other creditors

67,628

55,106

113,505

78,428

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

-

34,223