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Company Registration No. 06701703 (England and Wales)
Relax Massage UK Ltd Unaudited accounts for the year ended 31 December 2023
Relax Massage UK Ltd Unaudited accounts Contents
Page
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Relax Massage UK Ltd Company Information for the year ended 31 December 2023
Directors
Nicolas Jean-Claude BATLLE Isabelle Danielle Denise BLEVIN
Company Number
06701703 (England and Wales)
Registered Office
4 PRINCES STREET MAYFAIR LONDON W1B 2LE ENGLAND
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Relax Massage UK Ltd Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
570,108 
398,352 
Tangible assets
31,406 
298 
Investments
73,660 
7,456 
675,174 
406,106 
Current assets
Inventories
- 
18,932 
Debtors
177,626 
209,522 
Cash at bank and in hand
3,337 
593 
180,963 
229,047 
Creditors: amounts falling due within one year
(704,847)
(490,054)
Net current liabilities
(523,884)
(261,007)
Total assets less current liabilities
151,290 
145,099 
Creditors: amounts falling due after more than one year
(97,485)
(96,796)
Net assets
53,805 
48,303 
Capital and reserves
Called up share capital
30,000 
30,000 
Profit and loss account
23,805 
18,303 
Shareholders' funds
53,805 
48,303 
For the year ending 31 December 2023 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 4 July 2024 and were signed on its behalf by
Nicolas Jean-Claude BATLLE Director Company Registration No. 06701703
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Relax Massage UK Ltd Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
Relax Massage UK Ltd is a private company, limited by shares, registered in England and Wales, registration number 06701703. The registered office is 4 PRINCES STREET, MAYFAIR, LONDON, W1B 2LE, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling ( pound sterling)
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% straight line
Computer equipment
25% straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
Other 
Total 
£ 
£ 
£ 
Cost
At 1 January 2023
43,837 
526,146 
569,983 
Additions
- 
320,104 
320,104 
At 31 December 2023
43,837 
846,250 
890,087 
Amortisation
At 1 January 2023
29,224 
142,407 
171,631 
Charge for the year
7,307 
141,041 
148,348 
At 31 December 2023
36,531 
283,448 
319,979 
Net book value
At 31 December 2023
7,306 
562,802 
570,108 
At 31 December 2022
14,613 
383,739 
398,352 
The intangible fixed assets and goodwill have been amortised over 6 years, likewise the previous years.
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Relax Massage UK Ltd Notes to the Accounts for the year ended 31 December 2023
5
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2023
- 
1,999 
1,999 
Additions
33,500 
1 
33,501 
At 31 December 2023
33,500 
2,000 
35,500 
Depreciation
At 1 January 2023
- 
1,701 
1,701 
Charge for the year
2,094 
299 
2,393 
At 31 December 2023
2,094 
2,000 
4,094 
Net book value
At 31 December 2023
31,406 
- 
31,406 
At 31 December 2022
- 
298 
298 
6
Investments
Subsidiary undertakings 
Other investments 
Total 
£ 
£ 
£ 
Valuation at 1 January 2023
834 
6,622 
7,456 
Additions
- 
66,204 
66,204 
Valuation at 31 December 2023
834 
72,826 
73,660 
The percentage of share holding is 20% in Click & Corp Ltd, a UK registered company and 100% in Everwell France, a French subsidary company.
7
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
634 
1,830 
Trade debtors
156,558 
149,514 
Amounts due from group undertakings etc.
6,042 
43,890 
Accrued income and prepayments
71 
2,524 
Other debtors
14,321 
11,764 
177,626 
209,522 
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Relax Massage UK Ltd Notes to the Accounts for the year ended 31 December 2023
8
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
24,735 
9,600 
Trade creditors
520,490 
346,442 
Other creditors
5,537 
5,562 
Loans from directors
128,535 
108,275 
Accruals
25,550 
20,175 
704,847 
490,054 
Included in creditors is a loan of £27,283 (2022 : £1,193) and £101,253 (2022 : £107,083) owed to Nicola and Isabelle, repayable on demand.
9
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
32,283 
42,407 
Obligations under finance leases and hire purchase contracts
17,893 
12,000 
Other creditors
47,309 
42,389 
97,485 
96,796 
10
Transactions with related parties
Included in amount owed by group undertakings is £23,666 (2022 : £23,666) due from Everwell France, a subsidiary of the company. This loan is interest free and is repayable on demand. Everwell France provided consultancy services of £39,992 to the company. Included in amount owed by participating interest Click & Corp Ltd is £18,078 (2022: £20,802), an interest free loan repayable on demand.
11
Controlling party
The ultimate controlling party is Mr Nicolas Jean-Claude Batlle, a French national.
12
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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