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Registered number: 10557533
Skin Deep Treatments (Yorkshire) Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 10557533
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 57,796 46,212
57,796 46,212
CURRENT ASSETS
Stocks 1,500 700
Debtors 5 2,478 3,755
Cash at bank and in hand 52,591 62,656
56,569 67,111
Creditors: Amounts Falling Due Within One Year 6 (47,753 ) (12,801 )
NET CURRENT ASSETS (LIABILITIES) 8,816 54,310
TOTAL ASSETS LESS CURRENT LIABILITIES 66,612 100,522
Creditors: Amounts Falling Due After More Than One Year 7 (1,167 ) (3,967 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (10,630 ) (8,780 )
NET ASSETS 54,815 87,775
CAPITAL AND RESERVES
Called up share capital 100 100
Income Statement 54,715 87,675
SHAREHOLDERS' FUNDS 54,815 87,775
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For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mrs A Quintana-Robinson
Director
17/01/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Skin Deep Treatments (Yorkshire) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10557533 . The registered office is First Floor, Embsay Mill, Embsay, Skipton, North Yorkshire, BD23 6QR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are prepared under the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity.

2.2. Turnover
Turnover is measured at the fair value of the consideration receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Turnover is recognised on completion of work undertaken.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 20% reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transactions price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.

2.6. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.

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2.7. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period is arises.

2.8. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs.
The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 January 2024 73,349
Additions 21,071
As at 31 December 2024 94,420
Depreciation
As at 1 January 2024 27,137
Provided during the period 9,487
As at 31 December 2024 36,624
Net Book Value
As at 31 December 2024 57,796
As at 1 January 2024 46,212
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 948
Prepayments and accrued income 1,693 1,276
Corporation tax recoverable 785 1,531
2,478 3,755
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6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 2,800 2,800
Other taxes and social security 44 45
VAT 487 2,709
Accruals and deferred income 1,000 1,000
Director's loan account 43,422 6,247
47,753 12,801
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 1,167 3,967
8. Related Party Transactions
During the year, dividends of £37,500 (2023 - £1,000) were payable to the director.
Included in creditors: amounts falling due within one year, is a directors loan account balance of £43,422 (2023 - £6,247) owing to Mrs A Quintana-Robinson.
The balance is interest free and repayable on demand.
9. Ultimate Controlling Party
The company is under the control of Mrs A Quintana-Robinson who is interested in 100% of the company's issued share capital.
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